This article establishes the scope of income subject to Corporate Tax, known as the tax base, for different types of Taxable Persons. For a resident juridical person, the tax base includes its worldwide Taxable Income, derived both from within and outside the State. For a resident natural person, it is their worldwide income related to their Business or Business Activity in the State. For a Non-Resident Person, the tax base is limited to Taxable Income attributable to their Permanent Establishment in the UAE, State Sourced Income not attributable to a PE, and income attributable to any State nexus.