UAE CT I Exempt Income I Participation Interest I Tax on Dividend I tax on Foreign PE

Article 22 of the CT law: Exempt Income
Dividends and other profit distributions received from a resident juridical person
Dividends and other profit distributions received from a Participating Interest (at least 5% holding for an uninterrupted period of 12 months, and applicable tax rate is atleast 9%)
Any other income from a Participating Interest
Income of a Foreign Permanent Establishment (if the person opted and the foreign tax rate is at least 9%)
Income derived by a Non-Resident Person from operating aircraft or ships in international transportation (if same exemptions is available to UAE operators of aircrafts and ships in that country)

[@jmtiwari5766]

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[@umair3325]

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[@capramodmurkya]

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[@Taxation_in_Nutshell]

But in hand of company incorporated in UAE Taxablilty