UAE CT: IP Potential in Free Zones

Описание к видео UAE CT: IP Potential in Free Zones

When a qualifying free zone person (QFZP) is involved in the research and development (R&D) of intellectual property asset, there is a possibility that certain portion of income generated from qualifying intellectual property (QIP) asset can attract zero percent corporate tax, while any non-qualifying income from QIP asset and income from non-QIP asset are subject to a flat nine percent tax rate; and such income that is subject to nine percent tax will not be considered while applying the de-minimus test.
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