The UAE Ministry of Finance (MoF) has issued Ministerial Decision No. 83 of 2023 on Situations where the Presence of Natural Persons in the UAE Could/Could Not Give Rise to a Permanent Establishment for the Non-Resident Person, including if their presence is due to unforeseen temporary exceptional circumstances, and where they have no intention of staying in the UAE once these circumstances cease. 

The decision further specifies what constitutes a temporary and exceptional Presence in the UAE. It aims to provide clarity and prevent tax avoidance and double non-taxation, in alignment with global best practices.

The Ministry issued another Ministerial Decision, No. 82 of 2023 specifying the taxable persons that are required to prepare and maintain audited financial statements are those that derive Revenue exceeding AED 50 Million and Qualifying Free Zone Persons.

Undersecretary of the Ministry of Finance, Younis Haji Al Khouri, stated “The decisions bring transparency, simplicity, and clarity to the UAE’s Corporate Tax regime which facilitates compliance and minimizes risks of tax avoidance and double non-taxation, ensuring a fair and well-regulated tax environment for all.”

All Cabinet Decisions and Ministerial Decisions issued relating to the Corporate Tax Law are available on the Ministry of Finance website: www.mof.gov.ae


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