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UAE Corporate Tax Alert: Detailed Guidance on Connected Persons - Director & Officers
07/05/2026The UAE Federal Tax Authority has clarified that identifying Connected Persons under the Corporate Tax Law depends on one key factor: who truly holds decision-making power within the business.
This includes strategic control, financial authority, and the ability to legally bind the entity.
Businesses should look beyond organizational charts to assess where real authority sits and ensure that any payments to such individuals comply with arm’s length principles, supported by appropriate documentation.
Read more for a clear understanding of the latest FTA clarification and its practical implications.