Article 52 of the Decree-Law establishes a specific exception to the rules outlined in Article 50 concerning business operations within Designated Zones. It mandates that the Executive Regulation of the Decree-Law is responsible for specifying the precise conditions under which a business conducted within a Designated Zone will be legally regarded as being conducted within the State. This provision delegates the authority for defining the jurisdictional and tax status of such businesses to the implementing regulations, meaning the core law itself does not contain these criteria. The determination is crucial for applying state tax laws to entities in these zones.
Title 6 - Zero Rates and Exemptions
Chapter 5 - Designated Zones
Article 52 Exceptions for Designated Zone
As an exception to Article 50 of this Decree-Law, the Executive Regulation of this Decree-Law shall specify the conditions under which the Business conducted within the Designated Zones will be regarded as being conducted in the State.
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