All acts / FTA Guides
Corporate Tax Guide CTGNRP1
Corporate Tax Guide CTGNRP1: Non-Resident Persons
Current
Text as published by the Federal Tax Authority
Provisions of other acts cited in this act
- Federal Decree-Law No. 47 of 2022 – Taxation of Corporations and Businesses
Other acts mentioned in the text
- Cabinet Decision No. 85 of 2022 – Tax residency
- Cabinet Decision No. 49 of 2023 – Natural persons subject to Corporate Tax
- Cabinet Decision No. 56 of 2023 – Non-resident person's nexus (repealed)
- Ministerial Decision No. 114 of 2023 – Accounting standards and methods
- Ministerial Decision No. 27 of 2023 – Tax residency: tests for natural persons
- Ministerial Decision No. 43 of 2023 – Persons not required to register
- Ministerial Decision No. 73 of 2023 – Small Business Relief
- Ministerial Decision No. 83 of 2023 – Temporary presence of a natural person: no Permanent Establishment
- Federal Decree-Law No. 28 of 2022 – Tax Procedures