Article 14 outlines the conditions for registering multiple entities as a single Tax Group. To qualify, each person must have a Place or Fixed Establishment in UAE, be Related Parties, and one entity must control the others. The Tax Authority is empowered to reject an application or mandatorily register related parties as a Tax Group based on their economic, financial, and regulatory practices, with specific controls defined in the Executive Regulation. A person may not hold more than one Tax Registration Number. The Authority can also deregister or amend the composition of a Tax Group.