The new decision specifies the cases in which a non-resident juridical investor in a Qualifying Investment Fund (QIF) or Real Estate Investment Trust (REIT) is considered to have a nexus in the ...

The new decision specifies the cases in which a non-resident juridical investor in a Qualifying Investment Fund (QIF) or Real Estate Investment Trust (REIT) is considered to have a nexus in the UAE ...

The new decision, which replaces Cabinet Decision No 56 of 2023, clarifies when a non-resident juridical investor in a qualifying investment fund (QIF) or real estate investment trust (REIT ...

The new decision specifies the cases in which a non-resident juridical investor in a Qualifying Investment Fund (QIF) or Real Estate Investment Trust (REIT) is considered to have a nexus in the ...

The new decision specifies the cases in which a non-resident juridical investor in a Qualifying Investment Fund (QIF) or Real Estate Investment Trust (REIT) is considered to have a nexus in the ...

The new decision specifies the cases in which a non-resident juridical investor in a Qualifying Investment Fund (QIF) or Real Estate Investment Trust (REIT) is considered to have a nexus in the UAE ...

Additionally, if a QIF exceeds the 10% real estate threshold, only 80% of its real estate income becomes taxable. For foreign juridical investors in REITs and QIFs, those that meet defined ...

The new decision specifies the cases in which a non-resident juridical investor in a Qualifying Investment Fund (QIF) or Real Estate Investment Trust (REIT) is considered to have a nexus in the UAE ...

Under the new rules, a non-resident juridical investor in a QIF may be considered to have a nexus if specific conditions apply. For instance, if the QIF distributes 80% or more of its income within ...

Further enhancing the tax framework, the new decision stipulates that any breaches of the diversity of ownership requirements will only impact the investors responsible for the breach and will not ...