UAE juridical persons (including Free Zone Persons) such as private or public joint stock companies or limited liability companies that are incorporated or otherwise established or recognized under the applicable legislation in the UAE;
non-UAE juridical persons that are incorporated outside the UAE but effectively managed and controlled in the UAE;
natural persons (i.e. individuals) who conduct a Business or Business Activity in the UAE as per a Cabinet Decision to be issued in accordance with Article 11(6); and
Non-Resident Persons that have a Permanent Establishment in the UAE or that earn UAE sourced income that is within the scope of Corporate Tax
