Entities Subject to Corporate Tax in the UAE UAE-based companies (domestic entities) Foreign companies with a permanent establishment (PE) in the UAE Non-resident companies deriving income from UA (4) - download at 4shared. Entities Subject to Corporate Tax in the UAE UAE-based companies (domestic entities) Foreign companies with a permanent establishment (PE) in the UAE Non-resident companies deriving income from UA (4) is hosted at free file sharing service 4shared.