On what basis are entities considered residents and non-residents of the UAE for CT?

Business entities (juridical persons) are considered a resident of the UAE if:

• Businesses are established in the UAE.
• An individual runs a business in the UAE.
• Foreign companies are managed and controlled in the UAE.
• They are Limited Liability Companies, Public Service Companies, Public joint-stock companies along with other juridical persons.

Juridical persons and natural persons are considered non-residents if:

• The company is established and managed outside the UAE.
• The natural person does not run a taxable business.