Non Resident Juridical Person and Corporate Tax
A Non-Resident Person is subject to Corporate Tax in UAE as follow:
The Taxable Income that is attributable to the Permanent Establishment of the Non-Resident Person in the State.
State Sourced Income that is not attributable to a Permanent Establishment of the Non-Resident Person in the State.
The Taxable Income that is attributable to the nexus of the Non-Resident Person in the State ( as specified by the cabinet decision)
Who is a Non Resident ?
Non-Resident Person is a Person who is not considered a Resident Person under the provision of the Corporate Tax Decree-Law. and that either:
Has a Permanent Establishment in the State under the provisions of the Corporate Tax Decree-Law.
Derives State Sourced Income under the provisions of the Corporate Tax Decree-Law.
Has a nexus in the State ( as specified by the Cabinet decision)
