UAE CT Database

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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

Repealed (applies to periods before 2025)

Text as published by the Ministry of Finance

Type
Cabinet Decisions
Issued
30 May 2023
In effect
1 June 2023
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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