Foreign affairs

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Activities under ISIC 8421 are inherently sovereign functions. Under UAE CT Law, Government Entities are Exempt Persons. Forensic risk arises if the entity engages in 'Business' as defined in Article 1 that is not part of its core public mandate, potentially triggering taxability on specific commercial tranches.

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Legal Reference

Article 4(1)(a) of Federal Decree-Law No. 47 of 2022

Audit Red Flag

Commercial revenue generated from non-diplomatic consultancy or private security services misclassified as sovereign activity.

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