GTL Summary:

Article 52 of the Decree-Law establishes a specific exception to the rules outlined in Article 50 concerning business operations within Designated Zones. It mandates that the Executive Regulation of the Decree-Law is responsible for specifying the precise conditions under which a business conducted within a Designated Zone will be legally regarded as being conducted within the State. This provision delegates the authority for defining the jurisdictional and tax status of such businesses to the implementing regulations, meaning the core law itself does not contain these criteria. The determination is crucial for applying state tax laws to entities in these zones.

Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017, as amended)
Article Number: 52
Country: 🇦🇪 UAE
Location: Title 6 - Zero Rates and Exemptions › Chapter 5 - Designated Zones
Order: 52
Last updated at: 2025-12-26 14:13:51 UTC
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