From our Member Firm TLA: Corporate Tax Guidance for Non-Residents
The UAE Corporate Tax Guidance for Non-Resident Persons
The Federal Tax Authority has released a corporate tax (CT) guide to provide assistance to non-resident persons who derive income from the UAE. The guide helps in assessing whether such non-resident persons are subject to CT in the UAE.
The key aspects relating to definition, CT obligations and the income subject to CT for non-
resident persons are set out in the following linked article: