Arts, entertainment and recreation

Activities under ISIC Code R are primarily consumer-facing (B2C). Under the UAE CT regime, services provided to natural persons are generally deemed Excluded Activities. Forensic scrutiny will focus on the 'De Minimis' threshold; if non-qualifying revenue exceeds 5% of total revenue or AED 5 million, the entity loses its Qualifying Free Zone Person status entirely.

Audit Red Flag

Mischaracterizing B2C entertainment services or gate receipts as B2B 'Intellectual Property Licensing' to attempt to qualify for the 0% rate.

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