UNITED ARAB EMIRATES

Considered as a resident as per the applicable tax law

Primary place of residence and centre of financial and personal interests in the UAE

Physically present in the UAE for a period of 183 days or more during a consecutive 12-month period

Physically present in the UAE for a period of 90 days or more during a consecutive 12-month period AND

UAE national, holds a valid residence permit in the UAE or holds the nationality of any GCC Member State, where:

(i) he or she has a permanent place of residence in the UAE; or

(ii) he or she carries on an employment or a business in the UAE.

The gross income of a resident person includes income derived from all geographical sources. RESIDENT

The gross income of a non-resident person includes only income derived from sources within Uganda.NON RESIDENT

A non-resident company is only subject to Uganda income tax on income derived from sources in Uganda. NON RESIDENT

An individual is resident for a year of income if that individual satisfies any one of the conditions below; RESIDENT

The individual has a permanent home in Uganda.The individual is present in Uganda: for a period of, or periods amounting in aggregate to, 183 days or more in any 12-month period commencing or ending in the year of income, or during the year of income and in each of the two preceding years of income for periods averaging more than 122 days in each such year of income.

In the case of non-resident corporations, in addition to payment of the standard 30% corporate tax, a withholding tax rate of 15% is levied on a branch of a foreign company on the profit repatriated to the head office.