Ministerial Decision No. 83 of 2023 on the Determination of the Conditions under which the Presence of a Natural Person in the State would not Create a Permanent Establishment for a Non-Resident Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Minister of State for Financial Affairs: 

- 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, 

Decided:

Article 1 — Definitions

The terms and expressions in this Decision shall have the same meanings specified in the Federal Decree-Law No. 47 of 2022 referred to above (“Corporate Tax Law”).

Article 2 — Conditions of a Temporary and Exceptional Presence in the State  

1. For the purposes of paragraph (a) of Clause (7) of Article 14 of the Corporate Tax Law, the presence of a natural person in the State shall be considered a consequence of a tempo...