NOT IN FORCE, abrogated by Cabinet Decision No. 34 of 2025.
The Cabinet:
- Having reviewed the Constitution,
- Pursuant to what was presented by the Minister of Finance and the approval of the Cabinet,
Decided:
Definitions in Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses shall apply to this Decision, and the following words and expressions shall have the meaning assigned against each, unless the context requires otherwise:
Investment Business: The issuing of investment interests to raise funds or pool investor funds or establish a joint investment fund with the aim of enabling the holder of such an investment interest to benefit from the profits or gains resulting from the entity's acquisition, holding, management, or disposal of investments, in accordance with the applicable legislation of the State.
Real Estate Gains: Gains derived from the sale or disposal of land or real estate.
Real Estate Income: Income derived from renting land ...