Onshore companies in Ras Al Khaimah, the UAE may be issued the certificate of tax residency in the UAE. But this option, as we have said, is available only for onshore companies that comply with necessary requirements.
Offshore companies, which enjoy tax exemptions in the UAE, but may not enjoy the benefits of agreements on avoidance of double taxation, it is possible to obtain tax exemption certificate.
Such certificate confirms the relevant tax exemption status of the company, but it is not sufficient for applying the provisions of the agreements on avoidance of double taxation.