Do Non-Residents qualify for Small Business Relief
No, Small Business Relief is exclusively available to Resident Persons who meet specific criteria and are neither part of a Multinational Enterprise Group (refer to question 74 for details on Multinational Enterprise Groups) nor classified as Qualifying Free Zone Persons.
Multinational Enterprise Groups are collections of companies that operate in multiple countries and have a total consolidated group revenue exceeding AED 3.15 billion. Members of Multinational Enterprise Groups are not eligible to apply for Small Business relief
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