GTL Summary:

Article 84 of the UAE Income Tax Decree-Law serves as a repealing clause, establishing the legal supremacy of the current legislation. It formally mandates that any pre-existing text, law, or provision found to be contrary to or inconsistent with the stipulations of this Decree-Law shall be abrogated. This provision ensures legal clarity and prevents contradictions within the tax framework. By nullifying older, conflicting rules, it solidifies this Decree-Law as the authoritative and definitive source for all matters it governs, ensuring a unified and consistent application of UAE's corporate income tax regulations for all taxable entities.