PTG Consultant LLC, Ghazanfar Hussain Exempt Person Foreign Investment Under UAE Corporate Tax: Key Rules & Conditions In brief Exempt Person Foreign Investment is an important UAE Corporate Tax topic for Government Entities, Government Controlled Entities, Qualifying Investment Funds, pension funds, and social securi... Cabinet Decision No. 55 of 2025 Corporate Tax Article 4 Corporate Tax Compliance UAE Exempt Person Exempt Person Foreign Investment Foreign Entities UAE Corporate Tax Qualifying Investment Fund UAE UAE Corporate Tax UAE Corporate Tax Exemptions