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The exemption is designed to reflect the significant role played by public benefit entities, which often include organisations with a focus on areas of religion, charity, science, education and culture.

United arab emiratesAbu dhabiCorporate tax lawFederal corporate taxFederal decree lawQualifying public benefit entitiesCorporate taxFinance ministerQualifying public benefitUae finance ministryUnited arab emiratesCorporate tax lawUae corporate tax lawBae business