Article 16 of the Federal Decree-Law No. 47 of 2022 on the taxation of corporations and businesses (UAE Corporate Tax Law) prescribes that an unincorporated partnership would by default be treated as a pass-through entity. Partners would be considered as conducting business of unincorporated partnership and would be liable to tax accordingly. The law also provides an option to the unincorporated partnership to make an application to the authorities to be taxed at a partnership level instead of the partner level.
