My observation is that tax offices are known to be more stricter with their own citizens than foreigners living as permanent residents. The only way of standing up is to show a trc under dtt. Then the procedure of determining a
tax residency is 100% clear. Until that you can have a residency in 10 countries simultaneously and still be tax resident of nowhere. You don't even need Dubai.
If you have a permanent home in UAE and live there for 183+ days and not have a permanent home in a country of your
citizenship it's a 100% protection since dtt covers that case. It clearly states that the first test is permanent home. If you pass you're ok. In a case you can't get a trc you have nothing to show to your home country tax office and then they can claim you as having a centre of vital interests or any other bs, you can't argue with them. It's for this reason I don't understand why people choose UAE but not Cyprus. You can have a residency there as EU citizen without spending even a day. Without trc they are the same.