UAE Expands Corporate Tax Exemption to Certain Foreign Entities
UAE Expands Corporate Tax Exemption to Certain Foreign Entities The UAE has expanded its corporate tax exemption framework to include specific foreign entities that meet defined regulatory conditions. This update aims to strengthen the country’s global competitiveness, attract international organisations, and support cross-border economic activities. Eligible foreign entities—such as sovereign institutions, approved investment organisations, and qualifying non-resident bodies—may benefit from full or partial corporate tax relief if they do not conduct business activities within the UAE. The exemption ensures alignment with international tax standards while maintaining transparency and compliance. This development helps foreign investors optimise tax efficiency and operate confidently within the UAE’s evolving tax landscape.
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