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UAE Corporate Tax Law: When does a non-resident juridical person have a UAE Nexus?

13/06/2023

BackgroundThe UAE enacted its Corporate Tax Law (the “CTL”) in December 2022 (Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses). The CTL came into force on 1 June 2023. The main corporate tax rate of 9% applies on income exceeding...

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Authors

Portrait ofGeoff Smith
Geoff Smith
Partner
Dubai
Portrait ofAndre Anthony
Andre Anthony
Senior Associate
Dubai