Article 01 of Federal Decree-Law of 2017 has laid down the definition of the terms used in the law. This section is important to read for understanding the regulations specified in Federal Decree-Law (8) of 2017.

Article 01 of Federal Decree-Law (8) of 2017 define Business as:

Any Activity conducted regularly, on an ongoing basis and independently by any person, in any location such as industrial, commercial, agricultural, professional, service or excavation activities or anything related to the use of tangible or intangible properties.