This Cabinet Decision establishes the Executive Regulation for the UAE VAT Decree-Law. Article 32 specifically clarifies the conditions for applying the zero rate to the exportation of telecommunications services. The zero rate applies in two cases: a supply from a resident telecommunications supplier to a non-resident supplier, and a supply from a resident supplier to a non-resident non-supplier where the service is initiated outside the State. The Decision provides a clear hierarchy for identifying the place of initiation and defines a 'telecommunications supplier' to ensure correct application of zero-rating provisions for exported services.