Cabinet Decision (CD) No. 100 of 2023 repealed CD 55/2023, refining Free Zone Corporate Tax rules for Qualifying Free Zone Persons (QFZPs) effective June 1, 2023. This updated framework included significant scope expansions. 'Core Income-Generating Activities (CIGA)' must now be undertaken in a 'Free Zone or a Designated Zone'. Crucially, CD 100 recognized 'Qualifying Intellectual Property (QIP)' income, encompassing Patents and Copyrighted Software (excluding trademarks), as a separate category of Qualifying Income. Furthermore, CIGA related to QIP received specialized rules, permitting outsourcing to any Person in the State or to Non-Related Parties outside the State, provided adequate supervision is maintained. Income from local immovable property transactions remains taxable.