This decision establishes the criteria for determining tax residency for natural and juridical persons. For juridical persons, residency is based on incorporation in the UAE. For natural persons, conditions include a usual place of residence and financial interests in the UAE, physical presence of 183+ days in 12 months, or physical presence of 90+ days for UAE/GCC nationals or residence permit holders who also have either a permanent place of residence or conduct business in the State. It specifies the process for obtaining a Tax Residency Certificate. Provisions of international agreements prevail where applicable.