
Five regulatory tools that compute rather than recall, and show their working.
UAE Corporate Tax: tax payable for one period under Federal Decree-Law 47 of 2022, line by line with the Article behind each line: Small Business Relief, the 0% band to AED 375,000, the 9% rate, QFZP and the de minimis test, the Article 30 interest limitation with its AED 12,000,000 safe harbour, and Article 37 loss relief capped at 75%. EU AI Act: the risk class of an AI system under Regulation (EU) 2024/1689, with the obligations and their article numbers, the date they apply, and the maximum fine.
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