In today’s interconnected economy, establishing and maintaining tax residency status is vital for both individuals and businesses operating across borders. Tax residency forms the legal and administrative foundation upon which income tax obligations are determined under a jurisdiction’s domestic laws. However, its true significance lies in the realm of international taxation — particularly when it comes to claiming benefits under Double Taxation Avoidance Agreements (DTAAs).

For multinational corporations and expatriates in the GCC, including the UAE and Saudi Arabia, tax residency plays a critical role in avoiding double taxation and accessing treaty-based tax relief. To legally claim such benefits, a Tax Residency Certificate (TRC) — also known as a Tax Domicile Certificate — is essential. This document is issued by the relevant tax authority and serves as formal proof of residency for tax treaty purposes.

At Goldstone, our regional tax experts have extensive experience guiding clients through the complexities of tax residency in the UAE and other GCC countries. We ensure a seamless, compliant, and efficient process tailored to your specific circumstances.

Our Tax Residency Advisory Services Include:

• Strategic guidance on tax residency implications for individuals under UAE and GCC tax laws in relation to applicable DTAAs

• Advisory on corporate residency status and its impact under local tax rules and international agreements

• Review and validation of documentation required for obtaining a Tax Residency Certificate (TRC)

• End-to-end support in applying for TRCs with the relevant tax authorities in the UAE and GCC

• Expert handling of any queries or clarifications raised during the TRC approval process

• Assistance in renewing or reapplying for TRCs to maintain compliance year over year