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The United Arab Emirates (UAE) has recently notified the list of persons who are exempted from obtaining corporate tax registrations. This decision comes after the UAE’s introduction of the Corporate Tax Law (Federal Decree-Law No. 47 of 2022), which will take effect for tax periods beginning on or after 01-06-2023. The Ministry of Finance issued Ministerial Decision No. 43 of 2023, granting exemption from tax registration to certain individuals and entities.
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