whether resident in the UAE or elsewhere. A natural person is subject to corporate tax to the extent to which he or she is engaged in a business or business activity in the UAE, including sole ...

Free zone need to work on details to get their corporate tax details right Businesses based in UAE free zones do have ... it is ‘qualified free zone person’ with ‘qualifying income ...

establishing guidelines for determining a non-resident person’s nexus in the UAE for the purposes of the country’s corporate tax law. The new decision, which replaces Cabinet Decision No 56 of ...

Qualifying income and substance requirements key to qualify for exemption Free zones are vital to the UAE economy ... zone person meeting all conditions in Article 18 of the Corporate Tax Law ...

The Ministry of Finance has issued a decision, which explains when a foreign (non-resident) person or company is considered to have a tax link (nexus) in the UAE under the Corporate Tax Law.

Among the most significant provisions of the new decision is the introduction of a favourable tax treatment, ensuring that investors deriving income from a Qualifying Investment Fund will not be ...

The UAE’s developing tax economy has more than 510,000 registrants of both corporate tax and VAT, according to a detailed report by federal authorities. Sheikh Maktoum bin Mohammed bin Rashid Al ...

UAE tax authorities have intensified efforts to ensure that all persons — whether individuals or businesses — fulfil their ...

The United Arab Emirates has announced major changes to corporate tax rules in a bid to attract additional domestic and foreign investments. The changes were announced by the Ministry of Finance ...

Under the new rules, income from QIFs will be exempt from UAE Corporate Tax if they meet certain conditions, such as having 10% in real estate assets and diverse ownership. The regulations also ...