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Corporate tax in the UAE refers to the taxation imposed on businesses operating within the country. As of my last update, the UAE does not levy corporate income tax on most companies. However, certain industries, such as oil and gas and branches of foreign banks, may be subject to taxes at the federal or emirate level. Additionally, there are other taxes, such as VAT (Value Added Tax), which may apply to certain goods and services. It's advisable for businesses to stay updated on the latest tax regulations and seek professional advice to ensure compliance with UAE tax laws.

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