Tax Resident – Article 53 – Federal Tax Procedures Law

Article 53 – Tax Resident

1. The Cabinet – according to a suggestion by the Minister – shall issue a decision setting out the conditions based on which a Person may be considered a Tax Resident, for the purposes of the Tax Law or any agreement or arrangements to which the State is a party.

2. The Authority shall issue the Tax Residency Certificate to the Tax Resident in accordance with the provisions set out in a decision by the Cabinet.