The UAE corporate tax regime proposes certain conditions for an investment fund to avail of the exemption from taxation. Corporate tax advisers in Dubai can help you to assess if your business meets those conditions. The conditions are listed below:
1. The investment fund must be regulated by a regulatory authority in the UAE that is recognized by the Ministry of Finance Examples of regulatory authorities: The Securities and Commodities Authority, the Financial Services Regulatory Authority, the Spancom
2. No group of five or fewer investors (and their Related Parties) has a 50% or greater economic interest in the investment fund
3. No single investor (and their Related Parties) has a 20% or greater economic interest in the investment fund
4. Interests in the investment fund can be freely traded on a stock exchange in the UAE (or recognized foreign stock exchange), or are widely marketed and made available to the intended categories of investors
