The issuance of Ministerial Decisions pertaining to audited financial statements, permanent establishment for non-resident individuals, and exemptions for corporate tax purposes has been announced by the Ministry of Finance in the UAE as indicated below.
Click on the below link for the Ministerial Decisions:
Ministerial Decision No. 82 of 2023
Ministerial Decision No. 83 of 2023
The views in all sections are personal views of the author.