4. UAE Tax Residency Rules

Cabinet Decisions

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

Ministerial Decisions

✅️ 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