Article 18 defines the conditions a Free Zone Person must meet to be a 'Qualifying Free Zone Person' (QFZP) and benefit from the 0% tax rate on Qualifying Income. Key requirements include maintaining adequate substance, deriving 'Qualifying Income', not electing to be subject to standard tax, and complying with transfer pricing rules. Failure to meet any condition results in loss of QFZP status from the start of that period. The incentive is granted for the period specified in the relevant Free Zone's legislation, which may be extended but shall not exceed a total of 50 years.