Administrative Settlement of Tax Disputes in UAE Legislation: An Analytical Study

Ibrahim Kamel Al Shawabkeh , Mohammed Ahmed Alshaqfa

Objectives: This study aims to examine the administrative mechanisms for the settlement of tax disputes provided under UAE Federal Decree-Law No. (28) of 2022 on Tax Procedures, which entered into force on 1 March 2023. As a newly enacted legislative framework, the law introduces innovative ...