How are common expenses between the Non-Extractive Natural Resource Business and other businesses divided?
The common expenses shared between the Non-Extractive Natural Resource Business and other businesses of the person will be divided pro rata their respective revenues in the tax period. However, if these expenses were already taken into account at different percentages for calculating the tax payable by the person under the applicable legislation of the relevant Emirate for its Non-Extractive Natural Resource Business, then the expenses will be divided in accordance with the latter percentage.