A comprehensive corporate tax guide
The Federal Tax Authority (FTA) released a guide on tax residence rules and the procedures for obtaining tax residency certificates (TRC), effective immediately.
The guide outlines the conditions for individuals and entities to be considered tax residents under domestic rules and explains the interaction with existing tax treaties.
In light of the guide, being a “resident person” for the purposes of corporate tax is distinct from being a “tax resident” of the UAE under domestic laws or under the applicable double tax agreement (DTA).
The guide addresses the following topics:
Read a November 2024 report prepared by the KPMG member firm in the UAE
For more information, contact a KPMG tax professional in the UAE:
Koen Valeer R. Desloover | kdesloover@kpmg.com
Nadia Batiukova | nbatiukova1@kpmg.com
Neha Jain | njain13@kpmg.com
Joseph Halim | josephhalim@kpmg.com
Arturo González Torrero | agonzaleztorrero@kpmg.com