Beneficial Recipient in Resale

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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Contacts

Maria Nikonova
Head of PGP Tax Consultancy in the UAE, PhD in Law
m.nikonova@pgplaw.ae

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