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 6: Questioning and Confrontation: Article (97) Questioning the Accused
The attorney of the Accused shall be permitted to both attend the investigation with the Accused and review the investigation papers, unless otherwise decided by the Prosecutor for the interest of the investigation.
Interpretation and application must be checked against the official text and current version.