Initial Requirement Review
We review whether the applicant is a locally incorporated entity, another type of juridical person, an individual conducting relevant activities or a foreign entity with a presence that may require assessment. The Ministry of Finance states the system generally applies to UAE companies and other juridical persons incorporated or effectively managed and controlled in the UAE, and may also apply to natural persons conducting a business under the relevant conditions and non-resident juridical persons with a permanent establishment. The final position depends on the applicant’s facts.
