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In effectCabinet Resolution

UAE Tax LawCabinet Resolution No. (56) of 2023 Determining the Non-Resident Person’s Nexus for the Purposes of Federal Decree-Law No. (47) of 2022 Concerning the Corporate Tax

UAE Federal Decree-Law·Cabinet Resolution No. (56) of 2023

قرار مجلس الوزراء بشأن تحديد صلة الشخص غير المقيم في الدولة لأغراض المرسوم بقانون اتحادي في شأن الضريبة على الشركات والأعمال

Authoritative Arabic version per the official UAE Legislation portal

Issued Date
May 30, 2023
Effective from
June 1, 2023
Articles
7
Last synced
Apr 16, 2026
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Plain-language summary

Defines the nexus criteria for non-resident persons under the Federal Corporate Tax Decree-Law, establishing rules for tax residency status and corporate tax ob…

Synced from the official UAE Legislation portal · Plain-language summary by the LEXAI editorial team

Article-level text

Key Articles

7 articles

  1. 1

    Article 1

    Article (1) Definitions The definitions stipulated in Federal Decree-Law No. (47) of 2022 Concerning the Corporate Tax, shall apply to this Resolution, with exception to that, the following terms which shall have the meanings assigned to each, unless the context otherwise requires: Immovable Property : It means any of the following: a. Any area of land over which rights, interests, or services can be established. b. Any building, structure, or engineering work permanently attached to the land or attached to the seabed.

    -- 1 of 3 --

    Cabinet Resolution of 2023 Determining the Non-Resident Person’s Nexus for the Purposes of Federal Decree-Law of 2022 Concerning the Corporate Tax 2 c. Any fixture or equipment which makes up a permanent part of the land or is permanently attached to the below, the structure, or the engineering work, or attached to the seabed. Corporate Tax Law : Federal Decree-Law No. (47) of 2022 Concerning the Corporate Tax Law

  2. 2

    part of the land or is permanently attached to the below,: the land or is permanently attached to the below,

    Article 2

    Article (2) Nexus in the State 1. For the purposes of paragraph (c) of clause (4) of Article (11) of the Corporate Tax Law, any juridical person – that is a non-resident person – shall have a nexus in the State in the event it is earning an income from any immovable property in the State. 2. For the purposes of paragraph (c) of clause (3) of Article (12) of the Corporate Tax Law, the taxable income that is attributable to the immovable property in the State, shall include the income derived from right in rem, sale, disposal, assignment, direct use, letting – including subletting –, and any other for of exploitation of the immovable property.

  3. 3

    Article 3

    Article (3) Fictious Transfer of Rights in Immovable Property If a non-resident person fictitiously transfers or otherwise disposes of its rights in rem in any immovable property in the State to another person, and that transfer or disposal is not for a valid commercial or other non-fiscal reason which reflects economic reality, such transfer or disposal shall be considered an arrangement to obtain a corporate tax advantage pursuant to clause (1) of

  4. 4

    Article 4

    Article (4) Corporate Tax Registration Requirements A non-resident person that has a nexus in the State in accordance with Article (2) of this Resolution shall be required to register with the Authority in accordance with Article (51) of the Corporate Tax Law.

  5. 5

    Article 5

    Article (5) Implementing Resolutions The Minister shall issue the resolution necessary for implementing any of this Resolution’s provisions.

  6. 6

    Article 6

    Article (6) Publication and Enforcement This Resolution shall be published in the Official Gazette and shall come into force as of 01 June 2023. Mohammad bin Rashid Al Maktoum Prime Minister Issued by us, On: 10/ Thul Qidah/ 1444 A.H. Corresponding to: 30/ May/ 2023 AD

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  7. 50

    Article 50

    Article (50) of the Corporate Tax Law.

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    Cabinet Resolution of 2023 Determining the Non-Resident Person’s Nexus for the Purposes of Federal Decree-Law of 2022 Concerning the Corporate Tax 3

Note: The Arabic text of this legislation is the authoritative version as per the official UAE Legislation portal.

Articles in this law(7)
  1. 1Article (1) Definitions The definitions stipulated in Federal Decree-Law No. (47
  2. 2Article (2) Nexus in the State 1. For the purposes of paragraph (c) of clause (4
  3. 3Article (3) Fictious Transfer of Rights in Immovable Property If a non-resident
  4. 4Article (4) Corporate Tax Registration Requirements A non-resident person that h
  5. 5Article (5) Implementing Resolutions The Minister shall issue the resolution nec
  6. 6Article (6) Publication and Enforcement This Resolution shall be published in th
  7. 50Article (50) of the Corporate Tax Law. -- 2 of 3 -- Cabinet Resolution of 2023 D
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