Whether an income earned from UAE investments through the foreign investor be subject to UAE Corporate Tax?
Ordinarily, income derived from dividends, capital gains, interest, and royalties earned by foreign legal entities or natural persons shall not be subject to UAE Corporate Tax, unless such income can be attributed to a Permanent Establishment in the UAE of the foreign entity.
Furthermore, income from foreign investors derived from State Sourced Income shall not be subject to UAE Withholding Tax until a Cabinet Decision is issued specifying the income types subject to Withholding Tax (currently set at 0%).
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