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UAE Ministerial Decision on the Issuance of Tax Residency Certificate for the Purposes of International Agreements.

26 October 2023

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Approved Changes

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United Arab Emirates

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 in the UAE pursuant to a relevant international agreement may make an application to the authority to obtain a tax residency certificate for the purposes of that international agreement; The application referred to in the previous point shall be submitted...