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

NOT IN FORCE, abrogated by Cabinet Decision No. 100 of 2023

The Cabinet:

- Having reviewed the Constitution, 

- Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments,

- Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,

- Federal Decree-Law No. 28 of 2022 on Tax Procedures,

- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses,

- 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 be applied to this Decision, with exception to that, the following words and expressions shall have the meaning assigned against each, unless the context requires otherwise:  

Domestic Permanent Establishment: A place of business or other form of presence of a Qualifying Free Zone...