Article 65, as amended, explains the mechanism for distributing tax revenue. It mandates that revenues collected from both the Corporate Tax and the global minimum Top-up Tax, along with any related Administrative Penalties, will be subject to a sharing arrangement. The distribution of these funds will occur between the Federal Government and the individual Local Governments of the Emirates. The specific provisions and framework for this revenue sharing will be determined by a separate federal law enacted for this purpose, ensuring a legally defined allocation of the collected tax proceeds.