UAE Tax & Regulatory Insights
UAE Tax Update: New Definitions for Connected Person Payments
In April 2026, the UAE Federal Tax Authority (FTA) issued a vital Public Clarification defining the exact boundaries of who constitutes a "director" and an "officer" under the corporate tax regime.
This update directly impacts how companies assess the deductibility and arm's-length nature of rewards, benefits, and payments made to Connected Persons under Article 36.