02/06/2026
The UAE Federal Tax Authority (FTA) has clarified the definitions of "Director" and "Officer" under the UAE Corporate Tax Law for Connected Person transactions.
The clarification highlights that job titles alone do not determine a person's status. Instead, actual authority, decision-making responsibilities, and control over business activities are the key factors.
Businesses should review:
β
Management and governance structures
β
Signing and approval authorities
β
Related-party transactions
β
Corporate tax compliance documentation
Understanding these definitions is essential to ensure proper tax compliance and avoid potential risks.
Need expert guidance on UAE Corporate Tax compliance? Contact KLOUDAC today.
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