قانون الضرائب في الإماراتقرار مجلس الوزراء بشأن الائتلاف المشترك الذي يعامل كخاضع بحد ذاته لأغراض المرسوم بقانون اتحادي في شأن الضريبة على الشركات والأعمال

Article (2) Implications of Treating Unincorporated Partnerships as Taxable Persons in Their Own Right Where the Authority approves the application submitted by the partners in an Unincorporated Partnership pursuant to Clause (8) of Article (16) of Federal Decree by Law No. (47) of 2022, referred to above, to treat the Unincorporated Partnership as a Taxable Person in its own right, the Unincorporated Partnership shall be considered a legal resident person for the purposes of the aforementioned Corporate Tax Law.

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Cabinet Resolution of 2025 Regarding Unincorporated Partnership Treated as Taxable Person in their Own Right for the Purposes of Federal Decree by Law of 2022 Regarding Taxation of Corporations and Businesses 2