Federal Decree-Law No. 47/2022, governing UAE Corporate Tax , defines "resident persons" as individuals and legal entities that have a significant economic and/or physical presence to the UAE. The determination of residency status directly influences business tax obligations and eligibility for tax group benefits. This article will provide insights into the residency criteria as per Article 3 and explains how the recent amendments, along with the parent-subsidiary tax group UAE structure must comply to enjoy benefits under the UAE Corporate Tax law.   How are Resident Persons defined?  Following are the categories of Residents as outlined below:  Category  Description  Habitual Reside …