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Latest News
Federal Tax Authority to waive penalty for late corporate tax registration
FTA Clarifies Corporate Tax Exemptions of Investors in REITs as a Qualified Fund
H.H. Sheikh Maktoum chairs FTA Board Meeting to Review KPIs, Achievements and Future Plans for the Improvement of the Tax System
FTA intensifies its efforts to raise awareness about the importance of Corporate Tax registration
Federal Tax Authority calls on registrants to benefit from ‘grace period’ up to end of March to update tax records to avoid administrative penalties
Federal Tax Authority launches "Family Foundations as an Unincorporated Partnership" application via EmaraTax Digital Platform
FTA urges Natural Persons to promptly register for Corporate Tax before the end of March 2025

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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