UAE Cabinet Defines Tax Nexus for Non-Resident Investors in Funds
The UAE Ministry of Finance has issued Cabinet Decision No. 35 of 2025 on April 6, outlining the rules for determining when a non-resident juridical person has a taxable nexus in the UAE. The regulation updates and replaces Cabinet Decision No. 56 of 2023 under the framework of Federal Decree-Law No. 47 of 2022 on…