EmaraTax will enable the UAE to make better, faster decisions and engage with taxpayers earlier, enhancing the ability to administer taxes there. As part of its efforts to streamline the user experience, EmaraTax integrates with influential government entities like...
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Even if there is no fixed place in the UAE, a foreign company can still have a PE through the activities of a so-called “dependent agent” in the UAE. The “dependent agent test” will be met when “business travellers...
A foreign company will have a PE in the UAE if it has a fixed place in the UAE through which it carries out its business wholly or partly. As per the UAE corporate tax regime, a fixed place...
The PE concept is used to determine if a company has constituted sufficient presence in a foreign jurisdiction, which would trigger direct taxation of business profits of the company in that country. Generally, a country is allowed to tax...
The proposed UAE corporate tax regime will follow the Permanent Establishment (PE) concept to determine the taxability of persons. PE is a critical international tax concept that refers to a fixed place of business in another country, triggering a...
A Natural Person that meets any of the following requirements will be treated as a tax resident in the UAE:• If the Person’s usual or primary place of residence and the centre of his financial and personal interests are...
The criteria for determining tax residency in the UAE is set to change with the issuance of the Cabinet Decision No. 85 of 2022. Even though issued on September 2nd 2022, the Decision will become effective from March 1st...
You need to keep submitting the tax refund requests as usual. The Emara Tax will show all your information including pending refund requests. Taxable persons registered for VAT or Excise Tax will be able to submit a consolidated refund...
The construction and operation of mosques is a common activity carried out by relevant persons in the UAE. However, since it doesn’t constitute a business activity, recovery of input tax was not possible under the normal rules for refund...
You need to keep submitting the tax refund requests as usual. The Emara Tax will show all your information including pending refund requests. Taxable persons registered for VAT or Excise Tax will be able to submit a consolidated refund...