Organization of conventions and trade shows

ISIC 823 is not explicitly listed as a 'Qualifying Activity' under the primary list. Consequently, income is only qualifying if the recipient is a Free Zone Person (Beneficial Recipient) and the activity does not constitute an 'Excluded Activity'. Revenue from mainland entities or individuals will be treated as Non-Qualifying Income, subject to the 5% De Minimis threshold to maintain the 0% regime.

Audit Red Flag

Misclassification of income from mainland exhibitors or international attendees as 'Qualifying Income' when the service is not a listed 'Qualifying Activity'.

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