{"id":6726,"date":"2026-07-29T12:06:12","date_gmt":"2026-07-29T11:06:12","guid":{"rendered":"https:\/\/well-tax.com\/?p=6726"},"modified":"2026-07-29T12:06:13","modified_gmt":"2026-07-29T11:06:13","slug":"%d0%ba%d1%82%d0%be-%d1%81%d1%87%d0%b8%d1%82%d0%b0%d0%b5%d1%82%d1%81%d1%8f-%d1%81%d0%b2%d1%8f%d0%b7%d0%b0%d0%bd%d0%bd%d1%8b%d0%bc-%d0%bb%d0%b8%d1%86%d0%be%d0%bc-%d0%b2-%d1%81%d0%be%d0%be","status":"publish","type":"post","link":"https:\/\/well-tax.com\/ru\/what-is-a-connected-person-under-the-uae-corporate-tax-law-key-clarifications\/","title":{"rendered":"\u041a\u0442\u043e \u0441\u0447\u0438\u0442\u0430\u0435\u0442\u0441\u044f \u00ab\u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u043c \u043b\u0438\u0446\u043e\u043c\u00bb \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e\u043c \u041e\u0410\u042d \u043e \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0435: \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u0440\u0430\u0437\u044a\u044f\u0441\u043d\u0435\u043d\u0438\u044f"},"content":{"rendered":"\n
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What is a connected person under the UAE Corporate Tax Law? In practical terms, the Connected Person rules matter where a payment or benefit is made to someone whose relationship with the taxable person may influence the amount paid. Under Article 36 of the UAE Corporate Tax Law, a payment or benefit to a Connected Person is generally deductible only to the extent that it corresponds to market value and is incurred wholly and exclusively for business purposes.<\/p>\n\n\n\n

In this article, we look at the key clarifications introduced by the Federal Tax Authority\u2019s Public Clarification CTP010 and what they mean for UAE businesses in practice. The focus is on helping businesses identify roles that may require closer review before payments, benefits, deductions, or disclosures are assessed for Corporate Tax purposes.<\/p>\n\n\n\n

The practical answer to what is a connected person is therefore not limited to a simple title check. Businesses should review who receives the payment, what service or benefit is provided, and whether the amount can be supported by arm\u2019s length evidence.<\/p>\n\n\n\n

How the FTA clarifies what is a connected person for directors and officers<\/h2>\n\n\n\n

The Federal Tax Authority\u2019s Public Clarification CTP010<\/strong><\/a> focuses on the meaning of \u201cdirector\u201d and \u201cofficer\u201d for the purposes of Articles 36 and 55 of the UAE Corporate Tax Law. This matters because both categories may fall within the connected person analysis, depending on the facts. The clarification also shows that formal governance documents and actual authority should be reviewed together.<\/p>\n\n\n\n

Director<\/h3>\n\n\n\n

A director is a person who formally holds a position on the board of directors or on an equivalent governing body, such as a board of trustees or board of governors. This can include executive, non-executive, temporary, alternate, and committee roles where the person formally sits within the governance structure.<\/p>\n\n\n\n

Officer<\/h3>\n\n\n\n

An officer is assessed more broadly. The focus is whether the person has authority and responsibility for planning, directing, and controlling the business, or whether they can make strategic financial, operational, or commercial decisions that bind the taxable person.<\/p>\n\n\n\n

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Role type<\/strong><\/td>FTA CTP010 treatment<\/strong><\/td>Practical check<\/strong><\/td><\/tr><\/thead>
Board director<\/td>Usually within scope where formally appointed<\/td>Review constitutional documents and board records<\/td><\/tr>
Senior manager<\/td>May be within scope if strategic authority exists<\/td>Review delegated authority and decision rights<\/td><\/tr>
Routine administrator<\/td>Generally outside scope where instructions are predefined<\/td>Review whether decisions are independent or merely procedural<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Examples that may require closer review include:<\/p>\n\n\n\n