The UAE has signed Double Taxation Avoidance Agreements with 138 countries, including Ukraine, Belarus, Poland, Germany, Czech Republic, France, Kazakhstan and others. Thanks to them, a UAE tax resident pays taxes exclusively in the Emirates, and in other countries (those with which the UAE has a double tax treaty) does not.
In order to obtain a UAE tax residency certificate, a legal entity must be a resident of the country and work for at least 12 months in the domestic territory of the Emirates or in the FEZ. Offshore companies cannot apply for the certificate.
Please note, if the legal entity will need to present the UAE tax residency certificate to any foreign party, it should be certified by the Emirates Ministry of Foreign Affairs.