FAQ – Article 19 Election to be subject to Corporate Tax

Source: https://mof.gov.ae/corporate-tax-faq/

  1. What is a Qualifying Free Zone Person?

To be treated as a “Qualifying Free Zone Person”, the Free Zone entity must:

  1. Maintain adequate substance in the UAE;
    2. Derive “Qualifying Income” as specified in a Cabinet Decision;
    3. Comply with transfer pricing rules and maintain the relevant transfer pricing documentation; and
    4. Not have made an election to be subject to CT in full.

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