How can one determine on whether the income is sourced from the UAE or not?
Income shall be considered sourced from the UAE if it originates from a UAE resident, is attributable to a Permanent Establishment in the UAE of a non-UAE resident, or is derived from activities performed, assets located, capital invested, rights used, or services provided or benefited from within the UAE.
The Corporate Tax Law contains a non-exhaustive list of income types considered to be sourced in the UAE. A Cabinet Decision may be issued in due course specifying the types of UAE sourced income subject to Withholding Tax, with the current UAE Withholding Tax rate set at 0%.
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