阿联酋自由贸易协定发布指南，明确自由区人员0%企业税率条件。 UAE's FTA releases a guide clarifying 0% corporate tax rate conditions for Free Zone Persons.

阿联酋联邦税务局（FTA）发布了一份指南，详细介绍了自由区企业税制度下自由区人员的企业税申请。 The UAE's Federal Tax Authority (FTA) has released a guide detailing the application of corporate tax for Free Zone Persons under the Free Zone Corporate Tax regime. 该指南阐明了符合条件的自由区人士享受符合条件的收入 0% 公司税率的条件，并提供了示例来帮助企业了解公司税法如何适用于自由区人士。 The guide clarifies the conditions for Qualifying Free Zone Persons to benefit from a 0% corporate tax rate on qualifying income, and provides examples to assist businesses in understanding how the Corporate Tax Law applies to Free Zone Persons. 该指南还概述了自由区人员的公司税的计算、合格收入的确定以及其他关键要素。 The guide also outlines the calculation of corporate tax for Free Zone Persons, determination of qualifying income, and other key elements.