Corporate Tax creating visibility on existing UAE VAT fixed establishment risk and historic tax liability

With the pending introduction of Corporate Tax (‘CT’), UAE permanent establishment (‘PE’) risk is high on the agenda for foreign businesses with any degree of presence or activity in the UAE. However, establishment related tax risk is not new to the UAE due to the introduction of VAT on 1 January 2018, and the separate but related concept of a VAT FE.

Source PwC