
UAE VAT Update – VAT Public Clarification on the VAT registration of ‘Sole Establishments’
The Federal Tax Authority (FTA) has released a new Public Clarification on the VAT registration of ‘Sole Establishments’. As defined by the FTA, the term ‘sole establishment’ refers to a legal form of business which is 100% owned by a natural person. Considering that a sole establishment does not have a legal personality that is […]