This article provides relief from international double taxation through a Foreign Tax Credit (FTC) mechanism. A Taxable Person can reduce their UAE Corporate Tax due by the amount of foreign income tax paid on income that is also subject to UAE Corporate Tax. The credit is limited to the amount of UAE Corporate Tax payable on the relevant foreign income, preventing the credit from reducing tax on domestic income. Any unutilised FTC resulting from this cap cannot be carried forward or back to other periods. Taxpayers must maintain necessary records.