Running the business
Part Four covers what operating inside the DIFC actually looks like — the tax regime, the data-protection and AI rules, life in the Centre, the retail-dining-culture ecosystem, Nasdaq Dubai, and the Centre's sustainability framework.
One chapter — Data Protection & AI — is authored by Legability and presented in the plum typographic treatment used for all legal sections of the guide.
21 · Operating in the DIFC
Corporate Tax & QFZP
The UAE 9% CT regime, QFZP qualifying income, de minimis, and audit requirements.
22 · Operating in the DIFC
Data Protection & AI
DIFC DP Law 2020, the 2023 AI Regulation, and cross-border transfers.
23 · Operating in the DIFC
Living & Working in the DIFC
Cost of living, schools, healthcare, and neighbourhoods adjacent to DIFC.
24 · Operating in the DIFC
Lifestyle — Retail, Dining & Culture
25 · Operating in the DIFC
Nasdaq Dubai
The international exchange at DIFC — listings, sukuk, REITs, and ESG securities.
26 · Operating in the DIFC
Sustainability & ESG
DIFC's Net Zero by 2045 target, ESG regulation, and green finance leadership.