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Ministerial Decision No. 83 of 2023

Ministerial Decision No. 83 of 2023 on the Determination of the Conditions Under Which the Presence of a Natural Person in the State Would Not Create a Permanent Establishment for a Non-Resident Person 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: Ministerial Decisions
Issued: 10 April 2023
In effect: 15 days after publication
Topics: Tax residency and nexus

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Federal Decree-Law No. 47 of 2022 – Taxation of Corporations and Businesses