Article 27 UAE Corporate Tax Business Restructuring Relief Business Transfer UAE Cabinet Decision No. 55 of 2025 Corporate Tax Article 4 Corporate Tax Compliance UAE Corporate Tax Election Corporate Tax UAE CT Return Question 5.5.1 CTGBRR1 CTGTXR1 DDFE EUR 750 Million Threshold Excluded Entities Exempt Person Exempt Person Foreign Investment Foreign Entities UAE Corporate Tax FTA Corporate Tax Return FTA Guide Global Minimum Tax Investment Entities Investment Fund UAE MNE Group Multinational Enterprise Non-profit Organisation Pillar Two Information Return Pillar Two UAE QDMTT Qualifying Investment Fund UAE Real Estate Investment Vehicle Tax Restructuring UAE Top-up Tax Registration TTGEIE1 TTGREG1 UAE Corporate Tax UAE Corporate Tax Exemptions UAE Tax Compliance UAE Tax Relief UAE Top-up Tax