This Decision details conditions where a natural person's presence in the UAE does not create a Permanent Establishment (PE) for a Non-Resident Person, per Article 14 of the Corporate Tax Law. This applies if the presence is temporary and due to exceptional circumstances that are unpredictable and beyond control. The Decision provides examples of such circumstances, including public situations like health measures or travel restrictions, and private ones like personal health emergencies. All specified conditions must be met for this relief to apply, preventing unintended PE creation from unforeseen events.