This book aims to analyse and elucidate the intricacies of UAE Corporate Tax [Federal Decree-Law No. 47 of 2022 as amended by Federal Decree-Law No. 60 of 2023] and their practical applications. It provides article-wise commentary on UAE Corporate Tax, supplemented with relevant Cabinet and Ministerial Decisions, case studies, illustrations, FAQs, charts, and tables. The book includes a guide on Free Zone Taxation and is designed as a comprehensive reference tool for tax professionals. It offers a clear, example-driven format to make complex tax concepts accessible and includes twenty chapters covering various aspects of UAE Corporate Tax.