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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

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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