Juridical individuals which have been incorporated or resident inside the UAE, or international entities that have a Everlasting Institution or taxable nexus in the UAE, are going to be subject to UAE Corporate Tax irrespective of the residence and nationality of the individual founders or (top) proprietors on the entity. https://jaidenqmfzt.thechapblog.com/26470014/new-step-by-step-map-for-uae-corporate-tax-registration