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The UAE Tax Case Study. Beneficial Recipient in Resale

03.09.2024
9 min read
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A transaction between free zone entities in the UAE qualifies for the 0% Corporate Tax rate. However, a free zone customer must be Beneficial Recipient" of the goods/services. In this case study, we dwell on a case where the free zone customer customer purchased the goods for resale. 

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Author: Andrey Nikonov

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