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Effective August 1, 2023, the UAE became subject to new tax regulations established by Cabinet Decision No. 74 of 2023 "On the Executive Regulations of Federal Decree-Law No. 28 of 2022 on Tax Procedures" ("Decision No. 74") and Cabinet Decision No. 75 of 2023 "On the Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. 47 of 2022 on Taxation of Corporations and Businesses" ("Decision No. 75").
