Guidance Paper on the Foundations of Research and Development
In April 2024, the Ministry of Finance released a guidance paper outlining the definitions and criteria for qualifying R&D activities under the UAE tax law. This document serves as a reference for businesses to assess their eligibility for R&D tax incentives.
Date: April 2024
Summary: MoF-issued guidance detailing what qualifies as R&D under UAE tax law.
Link: MoF Guidance Paper
