Tax residency of non-res US LLC with UAE resident director/shareholder

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5K1PP3R

🗣️ Loud Newcomer
Jun 9, 2021
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Wouldn't UAE consider this LLC a CFC (Controlled foreign corporation) with the need to pay 9% corporate tax?
 
No, not a CFC. But it might be tax resident in the UAE, or have a PE in the UAE. Yes. Nobody knows if/when this will be enforced.
You should be able to lower that risk a lot by having a director in a country that doesn't care.
 
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