Ministerial Decision No. 100/2020 On the Issuance of Directives for the Implementation of the Provisions of the Cabinet Decision No. 57/2020 Concerning Economic Substance Requirements

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Abrogating

Ministerial Decision No. 215/2019 dated 11/09/2019

Amended by virtue of

Ministerial Decision No. 242/2024 dated 11/10/2024

The Minister of Finance,

After perusal of the Constitution,

Federal Law No. 1/1972 on Competencies of the Ministries and Powers of the Ministers and its amendments,

Federal Law No. 18/1981 on the Regulation of Commercial Agencies and its amendments,

Federal Law No. 26/1981 on the Commercial Maritime Law and its amendments,

Federal Law No. 5/1985 on Civil Transactions Law and its amendments,

Federal Law No. 3/1987 on the Penal Code and its amendments,

Federal Law No. 10/1992 on the Issuance of the Law of Evidence in Civil and Commercial Transactions and its amendments,

Federal Law No. 11/1992 on the Issuance of the Civil Procedure Law and its amendments,

Federal Law No. 37/1992 on Trademarks and its amendments,

Federal Law No. 4/2000 on the UAE Securities and Commodities Authority and Market and its amendments,