The UAE clarifies the provisions of the tax reform

13.10.2023 The UAE Federal Tax Administration has published a Guide on Corporate Taxation for Non-residents. The guide is intended to provide general recommendations to individuals and legal entities who are not considered residents for corporate tax purposes and receive income from the UAE, in order to help them understand whether they are subject to taxation in the UAE as non-residents.

The document provides an overview of the following issues:
• Who is a non-resident person for corporate taxation purposes in the UAE;
• What obligations are imposed on a non-resident person to pay corporate tax;
• What income of a non-resident person is subject to corporate tax in the UAE.

In addition, specific recommendations are given on permanent missions, income from a source in the UAE and "connections" with the UAE.

Source: https://tax.gov.ae/DataFolder/Files/Guides/CT/Taxable%20Non-Resident%20Person%20-%20EN%20-%2008%2010...