TaxUAE Criminal Procedure Law
Book 2: Crime Detection, Evidence Gathering ad Verification · Part 2: Investigation by Public Prosecution · Chapter 1: Conducting The Investigation: Section I: General Provisions: Article (65) Conducting Investigation into Felonies and Misdemeanors · Section 4: Interviewing Witnesses: Article (86) Interviewing Witnesses
The Prosecutor shall order the witnesses whom he decided to interview to appear, through the public authority personnel. He may also take the statement of any witness who attends on his own accord, and the same shall be recorded in the report.
Interpretation and application must be checked against the official text and current version.