Who Runs the Show? A Closer Look at ‘Connected Persons’ under UAE Tax Law

Who Runs the Show? A Closer Look at ‘Connected Persons’ under UAE Tax Law

Connected Persons UAE Tax Law

On 29 April 2026, the UAE Federal Tax Authority (“FTA“) issued Public Clarification CTP010, providing long-awaited guidance on what the Corporate Tax Law means by “director” or “officer” of a taxable person. The CTP010 has significant practical and financial consequences for businesses operating across the UAE and the wider Gulf, including remuneration structuring, board governance, […]

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