Cabinet Decision No. 100 of 2023 on Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

The Cabinet:

Having reviewed the Constitution,

- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, 
- Cabinet Decision No. 55 of 2023 on Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, and 
- Pursuant to what was presented by the Minister of Finance and the approval of the Cabinet,

Decided:

Article 1 — Definitions 

The terms and expressions in Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses shall apply to this Decision, otherwise the following terms and expressions shall have the meaning assigned against each, unless the context requires otherwise: 

Domestic Permanent: A place of business or other form of presence of an establishment qualifying Free Zone Person outside the Free Zone in the State.

Qualifying Activities: Any activities determined by a Decision issued by the Minister and conducted by...