SOURCES & CITATIONS

Sources & Citations

Authored by10 Leaves & LegabilityUpdated · Q1 2026

Sources & Citations

Every factual claim in this guide is traceable to a primary source. In keeping with the editorial standard of a joint 10 Leaves × Legability publication, we cite only official publications — DIFC Authority, DFSA, DIFC Courts, UAE Federal Government, Dubai Government, ADGM, IFSCA, and the first-party publications of 10 Leaves and Legability.

Sources are cited inline on each content page. The primary bodies of source material fall into the following categories.

Core DIFC Sources

DIFC — Business & Incorporation¹ — the Authority's operating guidance, entity-type pages, and fee schedules
DIFC Laws & Regulations database² — the canonical legislative source
DIFC Courts³ — judgments, practice directions, and statistics
DIFC Innovation Hub⁴ — innovation programmes and FinTech Hive

DFSA Sources

DFSA Rulebook portal⁵ — the complete modular rulebook (GEN, COB, PIB, AMI, CIR, FER, AML, REP, IFR and more)
DFSA website⁶ — authorisation, supervision, and policy publications

UAE Federal & Dubai Government Sources

UAE Ministry of Finance — Corporate Tax⁷ — Federal Decree-Law No. 47 of 2022 and related Cabinet Decisions
UAE Federal Tax Authority⁸
UAE Legislation portal⁹
Dubai Media Office¹⁰ — Ruler's Court announcements

Peer Jurisdiction Sources (for comparison only)

ADGM — Abu Dhabi Global Market¹¹
IFSCA — International Financial Services Centres Authority¹² (GIFT City)
Long Finance — Global Financial Centres Index¹³

First-Party Publications

10 Leaves Publications¹⁴ — licence-by-licence DIFC coverage
Legability¹⁵ — legal intelligence

All URLs were accessed during preparation of this edition. Where a figure, date, or legal provision is quoted, the inline citation links to the page on which that fact appears. Some published pages are reorganised periodically by their publishers; readers who encounter a broken link should consult the parent publisher's current navigation to locate the current URL.