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Eva Leclerq – Thomas Vanhee – United Arab Emirates: The Corporate Tax Regime for Free Zones, 77 Bulletin for International Taxation 11, 2023, ISSN 1819-5490.

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Outcome Statement, supra n. 15, at p. 3, which states that: "the MLI implementing the STTR will be open for signature from 2
  • Oecd See
See OECD, Outcome Statement, supra n. 15, at p. 3, which states that: "the MLI implementing the STTR will be open for signature from 2 October 2023".