Article 10 details the criteria for an investment fund to apply for exemption from Corporate Tax as a 'Qualifying Investment Fund'. The key conditions are that the fund or its manager must be subject to regulatory oversight by a competent authority in the UAE or a recognised foreign jurisdiction. Additionally, its interests must be traded on a Recognised Stock Exchange or be widely marketed and available to investors. A crucial anti-avoidance provision states that the fund's main purpose must not be to avoid Corporate Tax. The Authority can request information at any time to verify continued compliance.