@Konstanz literally posted the link for you a few posts up, where the UAE tax authorities clarify that a foreign partnership has to pay UAE corporate tax:
UAE to introduce 9% corporate tax on business profits from June 1, 2023 (FZCO REMAINS 0%)
But even if until 2025, will they have to pay retroactively for 2023-2024 I assume? It depends on the financial year of the company. If the company has a Jan-Dec financial year, corporate tax only applies from Jan 2024. Then by the end of September 2025, their declaration and payment of the...
www.offshorecorptalk.com