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...
The same Exempt Person status may be available to certain private pension funds or social security funds that meet the relevant conditions following a...
Public pension funds and social security funds are typically initiated, sponsored and governed by a Federal or Local Government Entity. However, as th...
Government Controlled Entities are juridical persons that are directly or indirectly wholly owned and controlled by one or more Government Entities an...
Types of Exempt PersonsExemptions from Corporate Tax are provided for particular Persons where there are strong public interest and policy j...
There are a number of different structures that are used to manage personal wealth and investments for asset protection, succession, philanthropic and...
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&n...
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 i...
In some cases, due to cross-border activities, a Person may be resident for Corporate Tax purposes in more than one jurisdiction. For exampl...
Residence for Corporate Tax purposes is not determined by where a natural person resides or is domiciled. For natural persons, residence for...
Determining residence for Corporate Tax purposes solely on the basis of place of incorporation may not reflect the economic reality of where...
Corporate Tax is a form of direct tax levied on the Taxable Income of corporations and other Businesses. Corporate Tax is sometimes also referred...
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