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Wednesday, May 24, 2023 | Thul-Qidah 5, 1444

00:41:49
Isha 20:29




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UAE CORPORATE TAX: MINISTRY ISSUES DECISION SPECIFYING REQUIREMENT FOR FIRMS
EARNING OVER DH50 MILLION


ANOTHER MINISTERIAL DECISION CLARIFIES RULES THAT ARE RELATED TO PERMANENT
ESTABLISHMENTS FOR NON-RESIDENTS

--------------------------------------------------------------------------------



--------------------------------------------------------------------------------

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BY WAM

Published: Fri 28 Apr 2023, 9:51 PM

The UAE's Ministry of Finance has issued two decisions that seek to bring
transparency and clarity to the country's corporate tax regime — which will come
into effect from June 1, 2023.

Ministerial Decision No. 82 of 2023 specifies that taxable entities— including
qualifying free zone companies — that derive revenues of over Dh50 million are
required to prepare and maintain audited financial statements.

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In another decision (No. 83 of 2023), the ministry clarified the situations
where the presence of natural persons in the UAE could/could not give rise to a
permanent establishment for the non-resident person (foreign company), including
if their presence is due to unforeseen temporary exceptional circumstances, and
where they have no intention of staying in the UAE once these circumstances
cease.


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The decision further specifies what constitutes a temporary and exceptional
presence in the UAE. It aims to provide clarity and prevent tax avoidance and
double non-taxation, in alignment with global best practices.


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Younis Haji Al Khouri, undersecretary of MoF, said: "The decisions bring
transparency, simplicity, and clarity to the UAE's Corporate Tax regime which
facilitates compliance and minimizes risks of tax avoidance and double
non-taxation, ensuring a fair and well-regulated tax environment for all."



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ALSO READ:




 * UAE announces corporate tax exemption for public and community welfare
   entities

 * UAE ranked no. 1 Arab country for economic opportunities offered to
   residents: Report

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©2023 Galadari Printing and Publishing LLC. All rights reserved.
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UAE

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WORLD

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BUSINESS

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LIREN, CARLSEN AND ANAND HIGHLIGHT STELLAR FIELD FOR GLOBAL CHESS LEAGUE IN
DUBAI

Liren, Carlsen and Anand highlight stellar field for Global Chess League in
Dubai

Sports

Business


UAE ANNOUNCES 3 NEW DECISIONS RELATING TO CORPORATE TAX

UAE announces 3 new decisions relating to corporate tax

Business

Business


UAE FLIGHTS: AIR ARABIA LAUNCHES NEW ROUTE TO SAMARA IN RUSSIA

UAE flights: Air Arabia launches new route to Samara in Russia

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Business


IN A FIRST, UAE CENTRAL BANK REMOVES INSURANCE COMPANY'S DIRECTORS FOR NOT
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In a first, UAE Central Bank removes insurance company's directors for not
following laws

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 * 
 * 

Wednesday, May 24, 2023 | Thul-Qidah 5, 1444

00:41:49
Isha 20:29




UAE

 * Crime
 * Legal
 * Education
 * Expo City Dubai
 * Government
 * Transport
 * Weather
 * Emergencies
 * Dubai
 * Abu Dhabi
 * Sharjah
 * Ajman
 * Ras Al Khaimah
 * Fujairah
 * Umm Al Quwain


LIFE AND LIVING

 * Visa & Immigration in UAE
 * Banking in UAE
 * Schooling in UAE
 * Housing in UAE
 * Ramadan 2023


WORLD

 * Saudi Arabia
 * Bahrain
 * Oman
 * Kuwait
 * Qatar
 * MENA
 * India
 * Pakistan
 * Philippines
 * Americas
 * Europe
 * Africa


OPINION

 * Columnists
 * Editorial


BUSINESS

 * Auto
 * Aviation
 * Corporate
 * Cryptocurrency
 * Markets
 * Economy
 * Finance
 * Energy
 * Infrastructure
 * Property
 * Start-Ups
 * Telecom
 * Tech
 * Currency Exchange
 * KT-Network


SPORTS

 * Cricket
 * Football
 * F1
 * Golf
 * Horse Racing
 * Tennis


ENTERTAINMENT

 * Movies
 * OTT
 * Music
 * Local Events
 * Newsmakers


DUBAI WORLD CUP

 * Primer
 * Flashback
 * Columns
 * Track Notes
 * Big Numbers
 * Daily Updates
 * Videos


LIFESTYLE

 * Arts & Culture
 * Beauty
 * Design
 * Fashion
 * Food
 * Health
 * Home
 * Mental Health
 * Parenting
 * Relationships
 * Shopping
 * StayHome
 * Wellness


TRAVEL

 * Staycations
 * Vacations
 * UAE Attractions


REVIEWS

 * Tech Reviews
 * Motoring Reviews
 * Movie Reviews
 * Book reviews
 * Restaurant Reviews


BRANDS

 * City Times
 * WKND
 * Young Times
 * BRB
 * SHE
 * Metrolife
 * Buzzon
 * KT Gamez
 * BTR


SUPPLEMENTS

 * Changing face of gas stations
 * Higher Education Degree Programmes
 * Ramadan Cookbook
 * Pakistan Resolution Day
 * Business Management and Finance Programmes
 * Gulfood
 * IDEX
 * Sri Lanka
 * Top Quality Higher Education Degree
 * India Republic Day
 * Cyprus
 * Admissions Open 2023
 * KT Engage
 * BTR
 * Metrolife


KT EVENTS

 * India Real Estate Show
 * Future Of Insurance
 * KT Desert Drive
 * Hybrid Workforce Summit
 * UniExpo International
 * New Age Finance & Accounting Summit
 * Digital Health Forum
 * DigiBank
 * FutureSec
 * Artelligence
 * UniExpo
 * DigiPay
 * Future of Smart Cities
 * Global Investment Forum

 * Coupons
 * Subscriptions
 * UAE Holidays
 * Expo 2020
 * Year of the 50th
 * Offbeat
 * Tech
 * Motoring
 * Community
 * Long Reads
 * eMagazines
 * eWKND

 * Photos
 * Podcasts
 * Videos
 * Gold/Forex
 * Trading
 * MyKT
 * Prayer Timings
 * Cinema Listings
 * Weather
 * E-Paper
 * Buzzon
 * Inspired Living
 * Latest News

 * About Us
 * Advertise With Us
 * Contact Us
 * Privacy Policy
 * Sitemap


KT APPDOWNLOAD

 * iPhone | iPad
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My KT Puzzles UAE Gold/Forex Visa Prayer Timings Videos World Opinion Business
Sports Entertainment KT Shows Lifestyle Supplements KT Engage
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