In the UAE, the concept of Permanent Establishment (PE) is crucial for determining a company’s tax obligations. Under UAE corporate tax law, whether a foreign company or a local entity, the classification of a Permanent Establishment influences the tax liabilities and compliance requirements. This article delves into the key aspects of Permanent Establishment, providing clarity … Read more

In the UAE, corporate tax regulations require businesses to be aware of various income categories, including State Sourced Income. This term refers to income generated from activities or assets located within a specific state or region. Understanding how State Sourced Income is treated under UAE tax laws is crucial for both local and foreign companies … Read more

The concept of Nexus in UAE Corporate Tax plays a significant role in determining whether a business has a taxable presence within the UAE. Nexus refers to the degree of connection a company has with the UAE that triggers corporate tax obligations. Whether a company is local or foreign, understanding Nexus helps determine tax liability, … Read more

With the introduction of corporate tax in the UAE,  foreign businesses need to understand their obligations, as non-resident persons. Non-resident persons conducting business or earning income in the UAE must comply with various corporate tax requirements, as may be applicable to them. This article covers some of the key aspects and questions on the subject, … Read more