The UAE is a leading asset and wealth management hub, and offers a range of investment fund regimes and fund vehicles that cater to a wide variety of fund manager and investor requ... More Details

The same Exempt Person status may be available to certain private pension funds or social security funds that meet the relevant conditions following an application to and approval ... More Details

Public pension funds and social security funds are typically initiated, sponsored and governed by a Federal or Local Government Entity. However, as the entitlement to receive the b... More Details

Government Controlled Entities are juridical persons that are directly or indirectly wholly owned and controlled by one or more Government Entities and are listed in a Cabinet Deci... More Details

Types of Exempt PersonsExemptions from Corporate Tax are provided for particular Persons where there are strong public interest and policy justifications for not subjecti... More Details

There are a number of different structures that are used to manage personal wealth and investments for asset protection, succession, philanthropic and other reasons. These include,... More Details

When a Free Zone Person meets certain conditions, it will be considered as a Qualifying Free Zone Person and is eligible for a 0% Corporate Tax rate on its Qualifying Inc... More Details

A juridical person is subject to Corporate Tax if it is not a Resident Person under the conditions above, but either:• has a Permanent Establishment in the UAE; or20• derives State... More Details

In some cases, due to cross-border activities, a Person may be resident for Corporate Tax purposes in more than one jurisdiction. For example, a company may be incorporat... More Details

Residence for Corporate Tax purposes is not determined by where a natural person resides or is domiciled. For natural persons, residence for Corporate Tax purposes is con... More Details

Determining residence for Corporate Tax purposes solely on the basis of place of incorporation may not reflect the economic reality of where the business is actually mana... More Details

This chapter provides an overview of who is subject to Corporate Tax and who is specifically exempted. The chapter sets out the types of Persons that are subject to Corpo... More Details