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UAE new criteria for Tax Residency

The UAE issued the Cabinet Resolution No. (85) of 2022 regarding Determining Tax Domicile.

The decision aims to specify the requirements and conditions for determining a person as a tax resident in the country.

Cabinet Resolution No. (85) can be downloaded from here:

Tecklenborgh - Cabinet Resolution No. (85) of 2022 regarding Determining Tax Domicile
Download PDF • 199KB

Article 1 - Definitions

Article 2 - The Aims

Article 3 - Legal Persons

Article 4 - Natural Persons

Article 5 - Tax citizen's certificate

Article 6 - International Agreements

Article 7 - Authority's powers and it’s cooperation

Article 8 - Executive decisions

Article 9 - Publish the decision and act on it

Do you want to learn more about VAT in UAE? Fundamentals of GCC VAT Law is then a must have for you!

This book is the first of its kind and provides the reader with an understanding of the fundamentals of VAT that has recently been introduced in the GCC Member States. It aims to give the reader an insight into the systematics, functioning and the principles of the GCC VAT systems as well as the implementation by each Member State.

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