CTP010 – Clarification of the Terms "Director" and "Officer" under Article 36 of the Corporate Tax Law

Clarifies who qualifies as a 'Director' or 'Officer' for Connected Persons purposes under Article 36 — based on actual decision-making authority rather than job title — affecting remuneration deductibility (AED 500,000 disclosure threshold), disclosure obligations and transfer pricing documentation.

What firms should do

Yes — reassess Connected Person identification for remuneration and transfer pricing purposes based on actual authority, not job titles

Regulator: Federal Tax Authority
Type: Public Clarification
Status: Final/In Force
Published: 29 Apr 2026
Reference: Public Clarification CTP010
Topic: Corporate Tax
Impact: Medium

Read it on the regulator's website

Found automatically on the regulator's website and summarised by AI by Arakan Lexara. Not legal advice; check the official source before relying on it.

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