The UAE Ministry of Finance has published Cabinet Decision No. 100 of 2023 on determining qualifying income of a qualifying free zone person (entity established in a free zone) for the purpose of the new Corporate Tax Law. The Ministry has also issued a related decision, Ministerial Decision No. 265 of 2023, which specifies additional rules regarding qualifying activities and excluded activities, as well as rules regarding de minimis requirements. The Cabinet Decision and Ministerial Decision update and replace Cabinet Decision No. 55 of 2023 and Ministerial Decision No. 139 of 2023 (previous coverage), including new rules for qualifying intellectual...