The UAE Ministry of Finance has announced the issuance of Ministerial Decisions on maintaining audited financial statements, permanent establishment for non-resident persons, and exempt persons for corporate tax purposes. This includes Ministerial Decision No. 82 of 2023, Ministerial Decision No. 83 of 2023, and Ministerial Decision No. 105 of 2023. --- Ministry of Finance issues Ministerial Decisions on Permanent Establishment for the Non-Resident Person and Maintaining Audited Financial Statements The UAE Ministry of Finance (MoF) has issued Ministerial Decision No. 83 of 2023 on Situations where the Presence of Natural Persons in the UAE Could/Could Not Give Rise to a...