Date of Issue	Ministerial/Cabinet Decision	Matter
2 Sept 2022	Cabinet Decision No. 85 of 2022	Determination of Tax Residency
22 Feb 2023	Ministerial  Decision No. 27 of 2023	Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency
8 May 2023	Cabinet Decision No. (49) of 2023	On Specifying the Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax
30 May 2023	Cabinet Decision No. 56 of 2023	Cabinet Decision No. 56 of 2023 on Determination of a Non-Resident Person’s Nexus in the State for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses