waselandwasel.com/articles/uae-overhauls-tax-dispute-procedures-re-litigation-penalty-refunds-fewer-payments-longer-time-bars/
me-insights.bakermckenzie.com/2021/11/01/uae-new-key-amendments-to-the-federal-tax-procedures-law-effective-today-1-november-2021/#page=1
www.professionallawyer.me/blog/civil-law/what-are-the-new-key-amendments-to-the-federal-tax-procedures-law-in-the-uae/