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:
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.