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Latest News
FTA Holds Awareness Workshop in Dubai on Corporate Tax Rules Highlighting Penalty Waiver for Timely Registration
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Corporate Tax

Resident Juridical Person

Incorporated under the laws of the UAE

  • Under mainland legislation or applicable free zone regulations
  • Also includes juridical persons created by a specific statute / decree

 

Foreign incorporated but effectively managed and controlled in UAE

  • Needs to be determined with regard to specific facts and circumstances
  • One of the key factors being where key management and commercial decisions related to strategic and policy matters necessary for the conduct of the company’s business are regularly and predominantly made in the UAE
 
 

 

 

 

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Page last updated: : May 06, 2024
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