GTL Summary:

Article 45 of the UAE Tax Procedures Law outlines the specific circumstances under which an employee of the Federal Tax Authority is prohibited from engaging in tax procedures relating to a Person due to a conflict of interest. Such prohibitions apply if the employee is related to the natural Person up to the fourth degree, or if a common interest exists between the employee and the Person (or their relatives up to the third degree). A conflict also arises from any personal or financial interest that could affect the employee's independent decision-making. Finally, the Director General may prohibit an employee's involvement for any other reason deemed a conflict of interest.