The UAE Federal Tax Authority has published a new guide on tax residence and tax residency certificates, Tax Procedures Guide on Tax Resident and Tax Residency Certificate - TPGTR1. The purpose of the guide and who should read it are summarized as follows: --- Purpose of this guide This guide is designed to provide general guidance on Corporate Tax in the UAE and on tax residency rules. It provides readers with an overview of the following: how a Person can determine whether they are a Resident Person for Corporate Tax purposes, how a Person can determine whether they are a...