FTA’s Guide: Clarifications and 41 Case Studies for Non-Residents on UAE Corporate Profit Tax

The UAE’s Federal Tax Authority (FTA) has released a new guide featuring 41 examples and cases for non-residents deriving income from UAE sources and subject to corporate profit tax.

The guide outlines the obligations for both non-resident individuals and entities, including:

• Mandatory registration for non-resident individuals if turnover related to their permanent establishment in the UAE exceeds a certain threshold.
• Requirements for non-resident entities to register with the FTA to avoid potential administrative penalties.

This comprehensive guide includes examples spanning various sectors such as the pharmaceutical industry, business meetings, consulting services, manufacturing and sales, online activities, and more. It illustrates the application of tax regulations to specific situations and business activities within the UAE.

Full text of this Guide you can find via this link.