United Arab Emirates MOF Posts Ministerial Decision on Temporary, Exceptional Presence for Determining Permanent Establishment

The Emirati Ministry of Finance April 10 posted online Ministerial Decision No. 83/2023, on the temporary and exceptional conditions that don’t create a permanent establishment for nonresident individuals. The decision explains: 1) the definition of an exceptional circumstance as a situation or event beyond a person’s control that occurred while already in the State, which they couldn’t reasonably predict or prevent, and which prevented them from leaving the State as originally planned; and 2) that an individual’s presence shall be considered a consequence of a covered temporary and exceptional situation, when each of five listed conditions are met. The decision ...