Who is a Free Zone Person?
Under the provisions of the UAE corporate tax law, the beneficial provision of the Free Zone Corporate Tax regime are available only to Free Zone Persons. The following category of taxpayers are covered as Free Zone Person : –
- A legal entity that is incorporated Free Zone rules and regulations ;
- Branch of a mainland UAE company registered in a Free Zone
- Branch of a foreign legal entity registered in a Free Zone
Foreign company that transfers its place of incorporation to a UAE Free Zone
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