UAE CT Database

All acts / Cabinet Decisions

Cabinet Decision No. 35 of 2025

Cabinet Decision No. 35 of 2025 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

In force

Text as published by the Ministry of Finance

Type
Cabinet Decisions
Issued
27 March 2025
In effect
27 March 2025
Topics
Tax residency and nexus

The Arabic original is the authoritative text. It is shown below as published by the Ministry of Finance.

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