Whether a foreign company be considered to being a UAE Resident for Corporate Tax?
A foreign company shall be liable for UAE Corporate Tax as a “Resident Person” to the extent that they engage in a Business or Business Activity within the UAE. Being categorized as a Resident Person for UAE Corporate Tax purposes does not automatically confer UAE residency for all other tax matters or for the application of double taxation agreements.
For natural persons, Cabinet Decision No. 49 of 2023 provides additional details regarding the circumstances that bring a natural person within the scope of Corporate Tax.
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