This Public Clarification, VATP038, provides definitive guidelines on the UAE VAT treatment of manpower versus visa facilitation services. It establishes that supplying employees is generally a taxable supply of manpower, with the consideration being the full amount received, including salaries and benefits. An exception is made for visa facilitation services between corporate group entities under four strict conditions. The clarification details these conditions and explains the applicable valuation rules under the VAT Decree-Law, including special provisions for supplies between related parties as per Article 36 and deemed supplies for no consideration under Article 11 and Article 37.