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/
Update:
www.ey.com/en_gl/tax-alerts/uae-issues-new-tax-procedures-decree-law
tax.gov.ae/DataFolder/Files/Legislation/Arabic/law%2028%202022.pdf
Exploring the New UAE Tax Procedures Law and Executive Regulation – Part I | DLA Piper