Will foreign CT paid on UAE taxable income be recognized under the UAE CT regime?

Foreign CT paid on UAE taxable income will be allowed as a tax credit against the UAE CT liability.
In case customers abroad deduct tax from sums payable to a taxpayer, such tax is referred as foreign tax deducted at source. In case of UAE, if such foreign tax is deducted on sums payable to a UAE taxpayer, one will get the tax credit for that.