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Document Type: Tax Law Article
Law: CIT (FDL No 47 of 2022)
Article Number: 22
Country: đŸ‡ĻđŸ‡Ē UAE
Location: Chapter 7 - Exempt Income
Order: 22

Article 22 - Exempt Income

Chapter 7 - Exempt Income

Article 22 - Exempt Income

[See GTL Notes]

The following income and related expenditure shall not be taken into account in determining the Taxable Income:

  1. Dividends and other profit distributions received from a juridical person that is a Resident

  2. Person.

  3. Dividends and other profit distributions received from a Participating Interest in a foreign juridical person as specified in Article 23 of this Decree-Law.

  4. Any other income from a Participating Interest as specified in Article 23 of this Decree-Law.

  5. Income of a Foreign Permanent Establishment that meets the condition of Article 24 of this Decree-Law.

  6. Income derived by a Non-Resident Person from operating aircraft or ships in international transportation that meets the conditions of Article 25 of this Decree-Law.