Foreign Source Income Under the Corporate Tax Law

Foreign Source Income Under the Corporate Tax Law

A company, ABC, is incorporated in the UAE and conducts business activities both within and outside the UAE.

• > Any income derived from business activities conducted by ABC within the UAE will be subject to corporate tax if the total turnover from such activities exceeds AED 1 million in a Gregorian calendar year.
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• > Foreign source income that is linked to the business or business activities conducted by ABC in the UAE may also be subject to corporate tax in the UAE.