UAE sets deadline for first ever tax residence rules 

Mark Battersby
clock • 4 min read

The United Arab Emirates government has issued a cabinet resolution that will determine for the first time a legal definition of a tax resident, to come into force on 1 March 2023.  Cabinet Resolution No. (85) of 2022, issued on 2 September 2022, introduced a set of rules to cover both natural and legal persons considered a tax resident of the UAE.  A briefing note by EY on 21 November said the UAE has had no domestic legal definition of tax residency for legal or natural persons to date. The concept of tax residency was linked to the existence of international agreements (income tax ...

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