The UAE Federal Tax Authority (FTA) has published a Corporate Tax Guide for Non-Resident Persons - CTGNRP1, dated 9 October 2023. The guide is designed to provide general guidance to natural persons or juridical persons who are not considered resident persons for corporate tax purposes and who derive income from the UAE, to help them understand whether they are subject to tax in the UAE as a non-resident person. It provides an overview of: Who is a non-resident person for the purposes of corporate tax in the UAE; What are the corporate tax obligations on a non-resident person; and What...