Conditions for the application of the "zero rate" for business in the UAE

The UAE is one of the most attractive jurisdictions for business, which is known for its preferential tax regime. There are more than 40 free economic zones (FEZs), the residents of which, subject to certain conditions, have the right to apply a corporate tax rate of 0%. 

This memo is a list of 9 conditions under which the "zero rate" of corporate tax can be applied. These conditions must be met by the company in the aggregate.