4. UAE Tax Residency Rules

✅ Cabinet Decision No. 85 of 2022 on Determination of Tax Residency

✅️ No. 27 of 2023 on Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency

✅️ No. 247 of 2023 on the Issuance of Tax Residency Certificate for the Purposes of International Agreements

✅ UAE FTA Corporate Tax Guide – Tax Resident and Tax
Residency Certificate, Tax Procedures Guide | TPGTR1

issued 18 Oct 2024