The Federal Tax Authority (FTA) has released the non-resident persons guide for corporate tax purposes.
The guide aims to provide general guidance to natural and tax persons that are not considered resident persons for corporate tax purposes and that derive income from the United Arab Emirates so as to inform them whether they are taxed as non-residents in the United Arab Emirates.
The guide includes information on:
- the concept of a "non-resident person" for corporate tax purposes in the United Arab Emirates;
- the corporate tax obligations of a non-resident person; and
- the income of a non-resident person subject to corporate tax in the United Arab Emirates.