Whether all the distributions of dividends and other profits made to legal entities in the UAE free from UAE Corporate Tax?
Regardless of the degree of ownership in the UAE resident juridical person paying the dividend or profit share, domestic dividends and other profit distributions obtained from such people are free from UAE Corporate Tax. Dividends received from a UAE Juridical Person who enjoys a corporate tax exemption or whose profits are subject to the 0% free zone corporate tax rate are likewise exempt from this requirement.
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