I was just told by an accountant of a friend that if EU company pays UAE company for anything non-tangible (like consulting etc) you owe tax in EU on those wires? While it would make sense, since otherwise it would be too easy to offset all your profit in EU by just paying it all to an UAE company for "consulting" it's first time I hear about such "exit" tax? So is it true and how exactly is called this law so I can read up on it? What exactly it includes?