FTA publishes comprehensive summary of Corporate Tax private clarifications

The UAE's Federal Tax Authority (FTA) has published its most comprehensive summary yet of Corporate Tax private clarifications, consolidating dozens of questions submitted by taxpayers into a single reference guide. The document, which compiles private clarifications issued up to May 2026, does not introduce new tax rules. Instead, it explains how the FTA interprets existing legislation across a wide range of scenarios involving Free Zone businesses, foreign companies, investment funds, family offices, partnerships, logistics operators and multinational groups. For businesses that have spent the past two years navigating the UAE's Corporate Tax regime, the publication offers one of the clearest indications yet of how the authority is likely to apply the law in practice.