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11. Exclusion for other cross-border service providers

Past version: effective from 23/04/2018 - 22/04/2018
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(1) A person who carries on an activity falling within Rule 7 or 8 does not carry on a controlled activity in or from the Abu Dhabi Global Market if:
(a) he does not carry on the activity from a permanent establishment maintained by him in the Abu Dhabi Global Market;
(b) he carries on the activity at the invitation of a person ordinarily resident, or with a permanent establishment, in the Abu Dhabi Global Market; and
(c) in the case of a person who carries on an activity falling within Rule 8, the activity does not relate to a partnership established under the laws of the Abu Dhabi Global Market.
(2) This Rule does not apply to a person who carries on any activity falling within the scope of Rules 3, 4, 5 and 6.