UAE CT: Corporate tax is applicable to the group on its entirety

Once a corporate tax group is registered, it is treated as a single taxable person for corporate tax purposes. The parent company is responsible for combining the financial accounts, calculating the overall taxable income, filing a single tax return, and paying the relevant tax to the Federal Tax Authority.
The provisions of the corporate tax law are applicable to the tax group on its entirety, unless explicitly specified otherwise in the law. For instance, instead of individual entities the group taxable income of up to Dh375,000 is subject to zero per cent corporate tax. Similarly, the tax group can qualify for small business relief upon fulfilment of the related conditions.
we will have detailed discussions about this.