Tax Residency — UAE Tax Updates

The UAE has a defined framework for tax residency, setting out when individuals and legal persons are considered UAE tax residents and how to obtain a Tax Residency Certificate (TRC) from the Federal Tax Authority (FTA). Residency status affects access to the UAE’s double tax treaty network and the treatment of cross-border income. This hub tracks developments in the tax residency rules and the TRC process as issued by the FTA (tax.gov.ae) and the Ministry of Finance (mof.gov.ae), and explains what they mean for individuals and businesses managing cross-border affairs.

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