This Decision provides the Executive Regulations for the UAE VAT Law. Specifically, Article 9 clarifies the definition of 'Related Parties' for the purpose of forming a VAT tax group. It establishes that two legal persons are related if there is a 50% or greater overlap in voting rights or market value interest, or if one controls the other. The Article further expands the definition to include entities linked by economic, financial, or organisational practices. These include having a common commercial objective, shared management or employees, or mutual financial dependency, providing a comprehensive framework for assessing VAT grouping eligibility.