Unified UAE Legislation Database

Dubai Administrative Decision No. 46 of 2025 Establishing a Committee to Examine Objections to Taxes and Fines Imposed on Foreign Banks

Status

In force

Issuing Authority

Effective date

XX.XX.XXXX

Official Link

https://

Director General of the Finance Department

- Having reviewed Dubai Law No. 5 of 1995 establishing the Finance Department;

- Dubai Law No. 4 of 2018 Establishing the Financial Supervisory Authority, as amended;

- Dubai Law No. 1 of 2024 on Tax on Foreign Banks Operating in the Emirate of Dubai;

- Dubai Decree No. 59 of 2023 on the Higher Committee for Financial Policy in the Emirate of Dubai;

- Dubai Executive Council Decision No. 101 of 2024 Approving Administrative Violations and Fines for Foreign Banks Operating in the Emirate of Dubai

have decided the following:

 

Article 1 - Definitions 

The following words and expressions shall have the meanings assigned to them below, unless the context requires otherwise:

 

Higher Committee: The Higher Committee for Financial Policy in the Emirate of Dubai.

 

Department: The Department of Finance.

 

Authority: The Financial Supervisory Authority.

 

Law: Dubai Law No. 1 of 2024 on Taxation of Foreign Banks Operating in the Emirate of Dubai.

 

Decision: Dubai Executive Council Decision No. 101 of 2024 approvin...