Obligations of a UAE entity which has been appointed as a Surrogate Parent Entity
What are the obligations of a UAE entity which has been appointed as a Surrogate Parent Entity?
29/11/2019 08:52:42
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Ketan Mangla 29/11/2019 08:54:33
Where a UAE tax resident constituent entity is appointed as a Surrogate Parent Entity, the UAE CbC Reporting legislation applies as if that entity were an Ultimate Parent Entity. Therefore, a UAE tax resident constituent entity which has been appointed as a Surrogate Parent Entity must file a CbC report to the MoF on behalf of the entire MNE Group.
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