The provisions of this Decree by Law and the rules, regulations, and resolutions issued in implementation thereof shall apply to the following: 1. Companies that are established in the State. 2. Foreign companies that conduct their activities in the State or have their head office, branches, and representative offices therein, subject to the provisions of Section Nine of this Decree by Law. 3. Branches or representative offices of companies established in free zones and financial free zones, in case they conduct their activities outside the zone's boundaries and within the State.
Interpretation and application must be checked against the official text and current version.