FAQ – Article 27 Business restructuring relief 

Source: https://mof.gov.ae/corporate-tax-faq/

  1. Will there be any relief to facilitate mergers, spin-offs and other restructuring transactions?

Yes. The UAE CT regime allows for legal mergers, business mergers, spin-offs and other transfers and restructuring transactions that meet the conditions specified to be carried out without triggering a gain or loss for CT purposes.

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