Manufacture of musical instruments

Manufacturing of goods is a Qualifying Activity. Forensic auditors will verify the 'Substantial Transformation' test to ensure the musical instruments are not merely repackaged. Income from non-Free Zone persons is only qualifying if the goods are sold to a person who is the beneficial owner and the goods are exported or sold to another Free Zone Person.

Audit Red Flag

Contract manufacturing arrangements where the Free Zone Person acts as a mere invoicing vehicle while the actual assembly or 'substantial transformation' occurs onshore or outside the UAE.

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