Activities of extraterritorial organizations and bodies

Entities under ISIC 990 typically qualify as 'Exempt Persons' under Article 4 of the Corporate Tax Law. Forensic scrutiny focuses on whether the entity is performing 'Business or Business Activity' that competes with private sector entities, which would negate the exemption for that specific income stream under Ministerial Decision No. 229 of 2025.

Audit Red Flag

Commercial income generated from ancillary services provided to non-diplomatic staff or third parties that falls outside the scope of the official mandate.

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