UAE Ministerial Decision on the Issuance of Tax Residency Certificate for the Purposes of International Agreements.
The UAE Ministry of Finance has published Ministerial Decision No. 247 of 16 October 2023 on the issuance of tax residency certificates for the purposes of international agreements. The Ministerial Decision provides the following:
- For the purposes of Article 6 (International Agreements) of Cabinet Decision No. 85 of 2022 (previous coverage), a person who meets the conditions of tax residency …