According to the UAE corporate tax law, foreign juridical persons are considered UAE resident persons for tax purposes if they have a place of effective management (POEM) in the UAE. Such entities will be treated as resident taxable persons, making corporate tax registration mandatory.
Entities that have a fixed or permanent place in UAE through which a non-resident person wholly or partly conducts business, including branches, offices, factories or building sites will be considered as Permanent Establishment or PE in the UAE.
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