The United Arab Emirates (UAE) corporate law regulates the governance, funding, and authority of firms in the UAE. Every emirate has its own corporate code of conduct. A business in the UAE can be formed in one of three jurisdictions: Mainland, Free Zone, or Offshore. The Department of Economic Development of the individual emirates is in charge of licensing on the mainland. In Free Zones, the licensing authority will be the applicable Free Zone Authority, and in the case of Offshore jurisdiction, the respective Offshore Authority.

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