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
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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








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