Return applicable only to select foreign businesses, which are:
• the business that is resident in any GCC State that is not considered to be an Implementing State; or
• a foreign entity that carries on Business but:- (1) has no place of establishment or fixed establishment in the UAE or an
Implementing State; (2) is not a Taxable Person; (3) is registered as an establishment with a competent authority in the jurisdiction in which is
established; and (4) is from a country that provides refunds of VAT to UAE entities in similar circumstances.