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UAE Corporate tax Affect on UAE Non-Resident derive UAE Sourced income
UAE Non-Resident Derive UAE Sourced income – UAE Corporate tax Effect
Applies to:
UAE Non-Resident Individuals and UAE Non-Resident Private and public corporations.
Subject to UAE corporate tax:
(a) UAE Non-Resident Individual Subject to Corporate tax if:
- Individual derive State sourced income
- Individuals having Permanent Establishment (PE) in UAE and PE earn income of more than AED. 1 Mn during the calendar year
(b) UAE Non-Resident Private & Public corporations (Juridical person) Subject to Corporate tax if:
- Have PE / Fixed Place of business / Any other form of presence in UAE
- Derived State sourced Income during the calendar year
- Earn income from plots of land, buildings, fixtures, and equipment.
Obligation:
- Once Non-Resident Subject to UAE corporate tax
- Must Register for UAE corporate tax
- Get TRN
- File CT returns
