Does the UAE Corporate Tax not apply to any dividends or other profit distributions from foreign juridical persons?
Dividends and other profit distributions received from a participating interest in a foreign juridical person are free from UAE corporate tax, subject to the Participation Exemption conditions.
A participating interest is a stake of at least 5% in the capital or equity of a foreign juridical entity that satisfies the requirements of the participation exemption regime, or one that has an acquisition value of at least AED 4,000,000.
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