If an employee of a foreign employer holds a virtual work residence visa in the UAE, does this create a UAE Permanent Establishment for the foreign employer?
The presence of an employee in the UAE with a virtual work residence visa does not create a Permanent Establishment for the foreign employer, as long as the employee’s activities in the UAE are not part of the foreign employer’s core income-generating operations (or those of its Related Parties), and the foreign employer does not derive income from the UAE, such as revenue from UAE-based customers.
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