Fixed Place PE
- Fixed or permanent place in the UAE through which Non-Resident (‘NR’) person wholly or partly conducts business
- Place of management / branch / office / factory, building site (+6 months) etc. (subject to the fixed place of business requirements)
Excludes certain business activities:
- Preparatory or auxiliary e.g. delivery and storage of goods / collecting information (subject to anti-fragmentation rule)
Other exclusions:
- A natural person’s presence is temporary and exceptional*
- An employee conducts non-core income generating activities and NR does not have UAE sourced income
Dependent Agent PE
- Person habitually concludes contracts on behalf of the NR
- Person habitually negotiates contracts which are concluded by the NR without material modification Excludes an independent agent acting in the ordinary course of business.
- Excludes an independent agent acting in the ordinary course of business.
Not independent if the agent:
- acts exclusively or almost exclusively for the NR
- is not legally or economically independent from the NR