waselandwasel.com/articles/breaking-news-uae-tax-penalties-reduced-and-discounts-granted/
me-insights.bakermckenzie.com/2021/05/26/uae-latest-update-on-tax-administrative-penalties/#page=1
New rules on retrospective tax penalty waivers, installments, tax litigation, and class actions – Wasel & Wasel (waselandwasel.com)