United Arab Emirates

Article 23 of the UAE Constitution

'The natural wealth and resources of each Emirate shall be considered the public property of that Emirate.'

Federal Law No. 14/2017 on Trading in Petroleum Products regulating the trade of petroleum products

Federal Decree-Law No. 8/2017 on Value Added Tax - imposing value added tax at a rate of 5% on taxable supplies of goods and services

Abu Dhabi Decree No. 1/1965 Abu Dhabi Income Tax Decree 1965

Abu Dhabi Law No. 7/1971 establishing Abu Dhabi National Oil Company (ADNOC)

Abu Dhabi Law No. 12/1973 On Petroleum Ports in Abu Dhabi

Abu Dhabi Law No. 4/1976 On Abu Dhabi Emirate Ownership for the Gas

Abu Dhabi Law No. 8/1978 On the Preservation of Oil Resources in Abu Dhabi

Abu Dhabi Law No. 24/2020 on the Supreme Council for Financial and Economic Affairs

Abu Dhabi Law No. 5/2023 On the Regulation of the Trade of Petroleum Products in the Emirate of Abu Dhabi