United Arab Emirates
As each Emirate has a different CIT decree, the decree of each Emirate must be consulted to determine the taxation of branches of foreign corporations.
In certain Emirates, branches of foreign banks are governed by special banking tax decrees, under which they are taxed at 20% of their adjusted taxable income.
Additionally, The United Arab Emirates does not have a branch profits tax. Repatriation of profits between branches and their head offices are also not subject to withholding tax or other forms of repatriation tax in the United Arab Emirates.