Versions

 

10. Exclusion for cross-border service providers

A person who carries on an activity falling within Rules 3, 4, 5, 6, 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, and
(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.