The UAE Ministry of Finance has published Cabinet Decision No. 56 of 2023 on the determination of a non-resident person's nexus in the UAE for the purpose of the new Corporate Tax Law. Under Article 11 of the Corporate Tax Law, a non-resident person is considered a taxable person if certain conditions are met, including where the non-resident has a nexus in the UAE as specified in a decision issued by the Cabinet.
As provided by Cabinet Decision No. 56, any juridical person (corporate enti…