What if an employee of a foreign employer cannot determine their return date to their original work country due to exceptional circumstances? Does this create a UAE Permanent Establishment for the foreign employer?
The inability of an employee to determine their return date to their original work country, in itself, does not establish a UAE Permanent Establishment for the foreign employer, provided the employee has no intention to stay in the UAE after the exceptional situation ends. Furthermore, the employee should be able to demonstrate their lack of intent to stay in the UAE if requested by the Federal Tax Authority.
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