Who is considered a Non-Resident Person for UAE Corporate Tax purposes?
A Non-Resident Person for UAE Corporate Tax Purposes is any Individual or Juridical Person that does not meet the criteria of a Resident Person but:
Have a Permanent Establishment (“PE”) in the UAE.
Derive State Sourced Income.
Have a Nexus in the UAE.
What Income of a Non-Resident Person is subject to UAE Corporate Tax?
The following types of Income are Taxable for Non-Resident Persons:
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Income attributable to a PE or Nexus in the UAE.
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State Sourced Income.