We, Mohammed bin Rashid Al Maktoum, Ruler of Dubai
- Having reviewed Federal Decree-Law No. 14 of 2018 on the Central Bank and Organization of Financial Institutions and Activities and its amendments,
- and Federal Decree-Law No. 28 of 2022 on Tax Procedures and its Executive Regulations,
- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (Corporate Tax Law) and its amendments,
- Dubai Law No. 5 of 1995 establishing the Department of Finance,
- Dubai Law No. 1 of 2016 on the Financial System of the Government of Dubai and its Executive Regulations and their amendments,
- Dubai Law No. 4 of 2018 establishing the Financial Supervisory Authority,
- Dubai Law No. 5 of 2021 on the Dubai International Financial Centre,
- Dubai ecree No. 22 of 2009 on Special Development Zones in the Emirate of Dubai,
- Dubai Decree No. 59 of 2023 on the Higher Committee for Fiscal Policy in the Emirate of Dubai,
- Dubai Regulation No. 2 of 1996 on the collection of tax from branches of foreign banks in the Emirate of Dubai,
- and the legislations establishing and regulating Free Zones in th...