Tax Incentives for Startups and SMEs

This is demo text . investment funds that meet certain conditions may be treated as Qualifying Investment Funds (QIFs) and benefit from an exemption from Corporate Tax (CIT). The fund itself is treated as an Exempt Person, while at the investor level, natural persons may fall within the personal investment income exclusion, UAE corporate investors may avail of the participation exemption, and distributions to foreign investors are generally subject to a 0% withholding tax rate.