GTL Summary:

This record outlines the Preamble of Federal Decree-Law No. 60 of 2023, issued by His Highness Mohamed bin Zayed Al Nahyan, President of the United Arab Emirates. This legislation specifically amends certain provisions of the earlier Federal Decree-Law No. 47 of 2022 regarding the Taxation of Corporations and Businesses. The issuance follows a review of the Constitution, Federal Law No. 1 of 1972 concerning Ministry competencies, and the underlying Corporate Tax Law. The Decree-Law was promulgated pursuant to a presentation by the Minister of Finance and subsequent approval by the Cabinet, establishing the legal authority for the amendments detailed in the subsequent articles.

Document Type: Tax Law Article
Law: DMTT (FDL No 60 of 2023)
Article Number: 0-preamble
Country: 🇦🇪 UAE
Order: 0
Last updated at: 2026-02-23 12:13:39 UTC

Preamble

Federal Decree-Law No. 60 of 2023

Amending Certain Provisions of the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

We Mohamed bin Zayed Al Nahyan, President of the United Arab Emirates,

  • Having reviewed the Constitution,

  • Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments,

  • Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses,

  • Pursuant to what was presented by the Minister of Finance and approved by the Cabinet,

Have issued the following Decree-Law:

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