FAQ – Article 12 Corporate Tax Base
Source: https://mof.gov.ae/corporate-tax-faq/
- When will a non-resident person be subject to CT?
A non-resident person will be subject to UAE CT if the non-resident person has a permanent establishment in the UAE or earns income sourced from the UAE (subject to 0% taxation).
Income will generally be considered to be sourced from the UAE where it is derived from a UAE resident, a UAE Permanent Establishment, or the income is derived from activities performed or from assets located, capital invested and rights used in the UAE.
