This Cabinet Decision establishes the Executive Regulations for Federal Decree-Law No. 8 of 2017, providing detailed rules for the implementation of VAT in the UAE. As exemplified in Article 21, the Decision clarifies key concepts such as the place of supply for services related to real estate. It provides a definition of real property and lists services considered directly connected to it, including construction, maintenance, and those provided by real estate agents. This guidance is essential for businesses to correctly determine the tax treatment for transactions involving property, ensuring compliance with the Decree-Law's provisions.