Ahead of the implementation of Corporate Tax, the United Arab Emirates government has, effective form 1st March 2023, proposed fresh Tax Residency guidelines for determining the Residential Status of Natural and Legal Persons in the country. These amendments have broadened the criteria, especially from the point
of view of a Natural Person, for being designated as a UAE Tax Resident. which was earlier limited to a strict requirement of atleast 183 days of physical presence in the country
