What is a “Distribution and Service Centre” Business?
A “Distribution and Service Centre” Business refers to two distinct activities that are covered under one “Relevant Activity” heading.
A UAE entity is considered engaged in a Distribution Business if it:
1. Purchases goods from a Foreign Connected Person; and
2. Import those goods into the UAE; and
3. Distributes those goods outside the UAE.
A UAE entity is considered engaged in a Service Centre Business if it:
1. Provides services to a Foreign Connected Person; and
2. Those services are in connection with the Foreign Conne
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