Quiz — 9 questions
- What are the two Corporate Tax bands, and whose are they? → 0% up to AED 375,000 and 9% above, per taxable person
- Until when does the Small Business Relief revenue threshold apply, and under which instrument? → Tax periods ending on or before 31 December 2029, under MD 131/2026
- You elect Small Business Relief for a loss-making period. What happens to the loss? → It cannot be carried forward
- Tax-loss relief is capped at what, measured against what? → 75% of taxable income before any loss relief
- Group transfer of a loss needs what level of common ownership, between whom? → 75%, between juridical Resident Persons
- The QFZP de minimis limit is which of the two figures? → The lower of 5% of total revenue and AED 5,000,000
- Which limb of non-qualifying revenue does the report not compute, and why? → Transactions with a Free Zone Person that is not the Beneficial Recipient; an onward obligation is not in the ledger
- Own revenue is AED 150,000,000 and related-party transactions total AED 60,000,000. What is owed? → No master or local file, but the related-party disclosure schedule in the return
- What does the DMTT flag tell you? → That the group is inside the population, EUR 750 million in two of the four preceding fiscal years — not what any top-up would be