Article 11 defines who is considered a 'Taxable Person' under the UAE Corporate Tax Law, categorising them as either Resident or Non-Resident. A Resident Person includes juridical persons incorporated or recognised in the UAE (including Free Zone Persons), foreign juridical persons effectively managed and controlled in the UAE, and natural persons conducting a business in the State. A Non-Resident Person is anyone not meeting the resident criteria who either has a Permanent Establishment in the State, derives State Sourced Income, or has a nexus in the UAE as determined by the Cabinet.