The Corporate Tax Law applies to companies with branches in other countries. However, such firms have the right to apply for exemption from tax on profits received by branches outside the UAE. Organizations engaged in certain types of activities are exempt from paying corporate tax. The exemption applies to government companies, government institutions, and public institutions in the UAE. Corporate tax is also not paid by: companies engaged in the extraction of natural resources; charitable organizations; organizations engaged in activities with social security funds and several other organizations subject to certain conditions.