This basic tax information bulletin outlines the regulations governing Corporate Tax Losses in the United Arab Emirates. It defines a Tax Loss as negative taxable income arising when deductible expenses exceed taxable income within a given period, excluding losses incurred prior to the June 1, 2023 effective date. The guide explains that tax losses can be carried forward indefinitely to offset up to 75% of future taxable income, subject to ownership change restrictions (the 50% rule) unless listed on a recognized stock exchange. It also details the seven mandatory legal criteria required to transfer tax losses between resident corporate entities, and highlights the impact of electing for Small Business Relief (SBR).