Tax Groups must prepare special purpose Aggregated Financial Statements" for Corporate Tax by combining members' standalone financial statements and eliminating inter-company transactions. This process deviates from standard IFRS consolidation principles, for instance by not eliminating investments in subsidiaries within the group. An audit of these statements is mandatory for all Tax Groups for tax periods starting on or after 1 January 2025; previously, it was only required if consolidated revenue exceeded AED 50 million. Individual members of a Tax Group are not required to maintain separate audited standalone statements for Corporate Tax purposes."