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The article focuses on the UAE's amendments to the VAT regulations aimed at simplifying refund procedures and compliance before delivery, as well as the issuance of a unified framework for registering mortgage liens on plots in Abu Dhabi. These measures facilitate procedures and increase transparency in the real estate market. These amendments are part of the country's efforts to improve the business environment and enhance the investment climate. The UAE manages assets worth up to $2.1 trillion and holds assets estimated at $2.1 trillion. Additionally, it leads in the Arab region in the "PISA 2025" results in the fields of science and mathematics.
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