Mainland Company Setup in UAE: 2026 Complete Guide
Setting up a mainland company in the UAE means establishing an onshore business registered with and regulated by one of the seven emirates’ Departments of Economic Development (or equivalent authority). Unlike a free zone company, a mainland company can trade freely anywhere in the UAE, contract directly with government entities, and serve any client without geographic restriction.
The rules around mainland company formation changed significantly in 2021 when Federal Decree-Law No. 32 of 2021 on Commercial Companies came into force. The most important change was abolishing the requirement for a UAE national to hold a 51% stake in most mainland LLC structures, allowing foreign investors to hold up to 100% ownership for the majority of commercial activities. Some strategic sectors, including oil and gas production, banking, insurance, and certain defence-related activities, still carry ownership restrictions, but these now cover a much narrower range than before.
This guide covers everything you need to know about setting up a mainland company in the UAE in 2026, including the regulatory bodies, legal structures, licence types, setup steps, document requirements, government fees, visa entitlements, office options, tax obligations, and a frank comparison between mainland and free zone options. All facts and requirements are sourced directly from official UAE government portals.
What is a UAE mainland company and who regulates it?
A UAE mainland company is a business entity registered under an emirate’s Department of Economic Development (or equivalent authority) and authorised to conduct business anywhere in the UAE without geographic restrictions. They are also referred to as onshore companies.
Unlike free zone companies, which operate within designated economic zones under their own authority’s rules, mainland companies fall under both federal UAE commercial law and the relevant emirate-level regulator.
At the federal level, the key regulatory bodies are:
- Ministry of Economy: federal commercial policy and sector-specific approvals
- Federal Tax Authority (FTA): corporate tax and VAT
- Ministry of Human Resources and Emiratisation (MOHRE): employment, work permits, and labour compliance
At the emirate level, each emirate has its own dedicated authority:
- Dubai: Department of Economy and Tourism (DET), accessible via the Dubai Biz portal
- Abu Dhabi: Department of Economic Development (ADDED), services delivered via the TAMM platform
- Sharjah: Sharjah Economic Development Department (SEDD)
- Ras Al Khaimah: RAK Department of Economic Development
- Ajman: Ajman Department of Economic Development
- Umm Al Quwain: UAQ Department of Economic Development
- Fujairah: Fujairah Department of Economic Development
All mainland company formation is governed at its core by Federal Decree-Law No. 32 of 2021 on Commercial Companies, which provides the overarching legal framework for company formation, ownership structures, share capital, and corporate governance. This law replaced the previous commercial companies legislation and introduced the expanded foreign ownership provisions that apply today.
What types of mainland companies can you register in the UAE?
The most common mainland company structure in the UAE is the Limited Liability Company (LLC). Federal Decree-Law No. 32 of 2021 provides for several other legal forms to suit different business activities, ownership preferences, and capital requirements.
Limited Liability Company (LLC)
An LLC can be incorporated with a minimum of one and a maximum of 50 shareholders. Each shareholder’s liability is limited to their capital contribution. Under Federal Decree-Law No. 32 of 2021, foreign investors may hold up to 100% of the shares in an LLC for most commercial activities. The LLC is suitable for trading, services, contracting, hospitality, and most general commercial operations.
Sole Establishment (Professional Company)
A sole establishment is wholly owned by one individual. It is typically used for professional and skill-based activities such as consultancy, IT services, accounting, or design. Foreign nationals can own 100% of a professional sole establishment for most activities. The owner bears personal liability for the company’s obligations.
Branch of a Foreign Company
A foreign company can establish a fully owned branch on the UAE mainland. The branch is not a separate legal entity: it is an extension of the parent company, which carries full liability for the branch’s obligations. The branch may only conduct the same activities as its parent.
Civil Company
A civil company is used for professional activities, particularly those in regulated fields such as law, medicine, or architecture. It requires a minimum of two partners, can be 100% foreign owned for many professional activities, and does not require share capital in the traditional commercial sense.
Private Joint Stock Company (Private JSC)
A Private JSC requires a minimum of three shareholders and a minimum share capital of AED 5 million (approximately USD 1.36 million) under Federal Decree-Law No. 32 of 2021. It is suited to larger enterprises that may be considering future fundraising rounds or an eventual IPO on a UAE exchange.
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What business activities and licence types are available on the UAE mainland?
According to the UAE Government’s official portal (u.ae) and confirmed by ADDED’s licensing guidance, there are six types of economic licences available for mainland businesses, covering a broad spectrum of commercial activities.
Commercial Licence
A commercial licence covers buying and selling of goods, general trading, import and export, distribution, and retail. It is the most widely used licence type for trading companies, retail shops, e-commerce businesses, and real estate agencies. General trading licences permit the trade of a wide range of product categories under a single licence.
Professional Licence
A professional licence is issued for skill-based service activities. It covers management consultancy, accounting and auditing, IT services, engineering, advertising, legal advisory, and other professional disciplines. In Abu Dhabi, ADDED also offers a Freelancer Licence for individuals who wish to practise professional activities without physical office premises.
Industrial Licence
An industrial licence is required for manufacturing, processing, assembly, and other production-related activities. It covers food manufacturing, building materials, textiles, chemicals, and any business that involves the physical production of goods. Industrial licences may require approval from the relevant municipality and ministry.
Tourism Licence
A tourism licence covers activities in the travel and hospitality sector, including travel agencies, tour operators, hotels, hotel apartments, and tourism-related services. Approvals from the relevant emirate’s tourism authority are typically required in addition to the DED licence.
Agricultural Licence
An agricultural licence is issued for farming, plant nurseries, animal husbandry, and agri-business operations. Abu Dhabi also offers a Small Producers Licence for UAE citizens who own private farms and provide agricultural services in specific designated areas.
Occupational Licence
An occupational licence covers skilled trades such as plumbing, electrical work, carpentry, painting, and other manual crafts. This licence type is suited to tradespeople and small contracting firms operating in the construction and maintenance sectors.
The number of permitted activities listed on a single licence varies by emirate and activity type. Each activity must be expressly listed on the licence. Certain activities, such as health, education, or financial services, require pre-approvals from the relevant ministry or regulatory body before the licence is issued.
What are the steps to set up a mainland company in the UAE?
As confirmed by ADDED on its official website (last updated 11 May 2026), setting up a mainland company involves eight key stages, from choosing your business activity to collecting your final trade licence. The process is broadly consistent across all UAE emirates, though the portals and specific fee amounts vary by emirate.
Step 1: Choose Your Business Activity
Determining the nature of your business activity is the first step towards getting your company legally recognised. Each activity must fall under one of the six licence types. Be specific when selecting activities: every activity you intend to conduct must appear on your licence. Some activities carry activity-specific requirements or restrictions.
Step 2: Select a Legal Structure
Select the legal form that best suits your activity and ownership requirements. The LLC is the most common choice for commercial activities. For skill-based or professional work, a sole establishment or civil company may be more appropriate. The legal structure determines your liability, ownership, and capital obligations.
Step 3: Register Your Trade Name
Register a unique trade name with the relevant DED. Naming rules apply across all emirates: the name must not reference any religion, existing registered trade name, or government body. It must end with the appropriate legal suffix, such as “LLC” or “L.L.C.” for a limited liability company. Name registration fees vary by emirate, typically ranging from AED 620 to AED 2,000.
Step 4: Obtain Initial Approval
Apply for initial approval from the DED. This approval indicates that the government has no objection to your proposed business activity. It does not yet authorise you to trade, but it permits you to proceed to the subsequent steps, including drafting legal documents and securing premises.
Step 5: Draft Legal Documents
Depending on your legal form, you will need to draft a Memorandum of Association (MOA) for an LLC, or a Local Service Agent (LSA) agreement if required for your specific activity. These documents must be notarised before a licensed notary or the relevant court. Law firms and licensed notary publics in the UAE provide notarisation services.
Step 6: Secure a Business Location
A physical business address is mandatory for most mainland company types. The premises must meet the requirements of the relevant DED and the local municipality. Your tenancy contract must be registered through Ejari (in Dubai) or Tawtheeq (in Abu Dhabi) before it is accepted as valid proof of address. In Abu Dhabi, ADDED also allows certain professional activities to operate via an online licence without physical premises.
Step 7: Obtain Additional Government Approvals
Certain business activities require approvals from specific federal or local authorities before the DED will issue the licence. Common examples include: Ministry of Health and Prevention (healthcare activities), Abu Dhabi Department of Health, Abu Dhabi Tourism and Culture Authority, Ministry of Justice (legal activities), Telecommunications and Digital Government Regulatory Authority (TDRA), and the Ministry of Economy (for certain commercial activities).
Step 8: Pay Fees and Collect Your Trade Licence
Once all approvals are in place and all required documents have been submitted and verified, pay the applicable government fees. In Dubai, the DET requires payment to be made within 30 days of approval to prevent cancellation of the application. Your trade licence will be issued on payment, and you can then proceed to open a corporate bank account and apply for employment visas.
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What documents are required to register a mainland company in the UAE?
The documents required for mainland company registration vary by legal structure and business activity, but the following are standard requirements for most LLC formations across UAE emirates.
For the shareholders and business owners:
- Passport copies of all shareholders (valid for at least six months)
- UAE residence visa copies, or entry stamp pages for visitors
- Emirates ID copies (for UAE residents)
- Passport-sized photographs
For the company registration:
- Completed application form via the DED or DET portal
- Trade name reservation certificate
- Initial approval certificate
- Memorandum of Association (MOA), notarised before a licensed notary
- Tenancy contract: Ejari-registered in Dubai, Tawtheeq-registered in Abu Dhabi
- No-objection certificate (NOC) from current employer or sponsor, where applicable
For activities requiring additional approvals:
- Sector-specific approval letters from the relevant ministry or authority
- Professional certificates or qualifications (for professional licence holders)
- Proof of professional membership or accreditation (for regulated professions)
Documents submitted through official portals must be in Arabic or accompanied by a certified Arabic translation. Third-country documents may require attestation from the UAE Embassy in the issuing country, followed by verification from the UAE Ministry of Foreign Affairs. ADDED in Abu Dhabi accepts document submissions digitally through the TAMM platform.
What are the government fees and setup costs for a UAE mainland company?
The cost of setting up a mainland company varies by emirate, business activity, and legal structure. The indicative ranges below are based on publicly available information for standard commercial LLC setups. The exact amounts must be verified directly via the official DED portal of the relevant emirate, as fees change periodically.
| Cost Component | Dubai (Approx.) | Abu Dhabi (Approx.) |
| Trade name registration | AED 620–2,000 (USD 170–545) | AED 620 (USD 170) |
| Initial approval fee | AED 120–300 (USD 33–82) | AED 300 (USD 82) |
| MOA notarisation | AED 1,500–2,500 (USD 410–680) | AED 1,500–2,500 (USD 410–680) |
| Trade licence fee | AED 8,000–20,000 (USD 2,180–5,450) | AED 10,000–20,000 (USD 2,725–5,450) |
| Dubai Chamber membership | AED 1,200 (USD 327) | N/A |
| Municipality / knowledge fee | AED 200–800 (USD 55–218) | Variable |
| Total (excl. office and visas) | AED 12,000–27,000+ (USD 3,270–7,355+) | AED 13,000–25,000+ (USD 3,540–6,810+) |
Note: A general trading licence in Dubai covers a wider range of product categories and typically costs more than a standard single-activity commercial licence. Office rent is a substantial additional cost and varies widely depending on emirate and location.
Annual visa costs per employee (approximate):
| Visa Cost Component | Approximate Cost (AED) | Approximate Cost (USD) |
| Employment visa stamping | AED 3,500–5,000 | USD 955–1,360 |
| Emirates ID issuance | AED 370 | USD 101 |
| Medical fitness test | AED 250–500 | USD 68–136 |
| Total per employee (approx.) | AED 4,120–5,870 | USD 1,122–1,599 |
For the most accurate and current fee schedule, always refer to the official DED or DET portal of the relevant emirate before submitting your application.
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What is the minimum share capital for a UAE mainland company?
For most mainland business structures, including the standard LLC, there is no fixed minimum share capital requirement. As confirmed by ADDED’s official website, a zero capital requirement applies to most standard business activities on the UAE mainland.
According to ADDED’s guidance, UAE law directs investors to specify the value of capital in their company articles of incorporation, but does not impose a fixed minimum for most commercial entities. In practice, the capital should be stated as “adequate” for the nature and scale of the intended business. There is no requirement to deposit or prove the capital amount at a bank before registration for most activities.
Certain regulated activities carry statutory capital requirements set by their governing authority:
- Private Joint Stock Company (Private JSC): minimum AED 5 million (approx. USD 1.36 million) under Federal Decree-Law No. 32 of 2021
- Public Joint Stock Company (PJSC): minimum AED 30 million (approx. USD 8.17 million)
- Insurance companies: subject to minimum capital requirements set by the UAE Insurance Authority
- Banks and financial institutions: subject to capital adequacy rules set by the Central Bank of the UAE
- Certain regulated professional activities: some regulatory bodies specify minimum financial guarantees for their licensed practitioners
For a standard LLC engaged in trading, consultancy, or services, there is no minimum share capital. Shareholders should nonetheless ensure that the stated capital is a realistic figure for their business plan, as this forms part of the company’s constitutional documents.
How many visas can I get with a UAE mainland company?
The number of employment visas a mainland company can obtain depends primarily on the size of its office space, as managed by MOHRE (Ministry of Human Resources and Emiratisation). The general rule applied by MOHRE is approximately one work permit per nine square metres of office space.
A standard office of 90 square metres, for example, would typically support a quota of around 10 employee visas. A business owner or investor is entitled to a separate investor residence visa, which does not count against the employee quota. Partners or shareholders registered on the licence can each apply for their own investor visa regardless of the office space quota.
Key points about the mainland visa quota:
- The quota is allocated by MOHRE based on office size and business activity category
- Certain activities such as construction, large-scale trading, or industrial operations may qualify for enhanced quota allocations
- The quota can be increased by expanding the physical office space or by upgrading the business’s MOHRE category
- Mainland companies face no absolute cap on their total visa quota, unlike some free zone licence packages that set hard limits
- Every new employee requires a work permit from MOHRE as well as a residence visa issued by the General Directorate of Residency and Foreigners Affairs (GDRFA) in the relevant emirate
Emiratisation note: Companies with 50 or more employees are subject to Emiratisation targets set by MOHRE. From 2024, MOHRE began extending Emiratisation requirements to private sector companies with 20 to 49 employees in certain skilled sectors. Companies that do not meet their Emiratisation targets face financial penalties.
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What office options are available for UAE mainland companies?
A physical address is mandatory for most UAE mainland company types. However, the range of options extends well beyond a conventional leased office, from co-working spaces to virtual licence arrangements in Abu Dhabi.
Standard leased office: The most common arrangement. The tenancy contract must be registered through Ejari (Dubai) or Tawtheeq (Abu Dhabi) to be accepted by the DED. Office rents in Dubai start from approximately AED 30,000 per year for a small space in a non-prime area; premium locations in the DIFC, Downtown Dubai, or ADGM district command significantly higher rates.
Co-working and flexi-desk spaces: Several DEDs accept co-working and serviced office addresses for certain professional and service-based activities. The space must meet the DED’s minimum size requirement for the activity type. Co-working spaces typically reduce the initial office cost considerably but may limit your MOHRE visa quota.
Virtual Licence (Abu Dhabi): ADDED offers a Virtual Licence for individuals residing outside the UAE who wish to start a business in Abu Dhabi without physical premises. This is suitable for digital or international service businesses that do not require a UAE office presence.
Freelancer Licence (Abu Dhabi): ADDED’s Freelancer Licence, available to UAE and foreign nationals, allows practitioners to operate professional economic activities remotely without the need for physical office space. It covers specific fields and requires no commercial premises.
Home-based office: Some emirates permit a home address for certain low-risk professional activities, though this is subject to activity type and is not universally accepted across all DEDs.
The choice of office directly affects your MOHRE visa quota. If growing a team is a priority for your business, securing dedicated office space of adequate size will be the most practical approach.
What are the key benefits of setting up a mainland company in the UAE?
The primary advantage of a mainland company over a free zone is unrestricted access to the UAE’s domestic market, combined with full eligibility to work directly with government entities. Below are the benefits that consistently differentiate the mainland option for most business owners.
No geographic trading restrictions
A mainland licence allows you to trade with any customer, client, or supplier anywhere in the UAE, including government departments, military entities, and other mainland businesses. Free zone companies that wish to sell directly to the UAE domestic market generally require a mainland-registered distributor, agent, or branch to do so.
Eligibility for government contracts
Only mainland-registered companies can directly bid for and enter into contracts with UAE government and semi-government entities. In a country where government-related projects represent a substantial share of total economic activity, this is a significant commercial benefit that free zone companies cannot access directly.
100% foreign ownership for most activities
Under Federal Decree-Law No. 32 of 2021, foreign investors can hold 100% of a mainland LLC for the great majority of commercial activities. This eliminates the need for a UAE national partner or sponsor for most business types, making the mainland a fully accessible option for international entrepreneurs.
Unlimited visa quota based on office size
Mainland companies face no hard cap on employment visas. The quota is tied to office space at approximately one visa per nine square metres, meaning it can be scaled simply by taking on larger or additional premises. Many free zone structures impose a fixed visa limit based on the licence package purchased.
Flexibility to add activities and expand
Activities can be added to an existing mainland licence at any time without forming a new entity. This is considerably more efficient than managing multiple licences across different free zones. A mainland company can also open branches, showrooms, warehouses, or sales offices in any emirate without zone-specific re-registration.
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How does corporate tax apply to UAE mainland companies in 2026?
UAE mainland companies are subject to the UAE Corporate Tax introduced under Federal Decree-Law No. 47 of 2022, which came into effect for financial years beginning on or after 1 June 2023. The Federal Tax Authority (FTA) confirmed the applicable rates on its official website (tax.gov.ae).
0% Rate: Taxable Income Up to AED 375,000
Every business pays zero corporate tax on the first AED 375,000 (approximately USD 102,100) of taxable profit in each tax period. This threshold provides meaningful protection for small and medium-sized businesses, ensuring that most profit at the lower end of commercial activity is untaxed.
9% Rate: Taxable Income Above AED 375,000
A flat 9% corporate tax applies to taxable income exceeding AED 375,000 per tax period. This remains one of the lowest corporate tax rates of any major commercial jurisdiction globally, retaining much of the tax efficiency that has historically attracted businesses to the UAE.
Small Business Relief (Until 31 December 2026)
According to the FTA’s official guidance at tax.gov.ae, businesses can elect for Small Business Relief if their total revenue in both the current and all previous tax periods is at or below AED 3,000,000. Eligible businesses are treated as having no taxable income for that period, effectively paying no corporate tax. This relief is available for tax periods ending on or before 31 December 2026 and is not available to Qualifying Free Zone Persons or to members of multinational enterprise groups with consolidated revenues exceeding AED 3.15 billion.
Domestic Minimum Top-up Tax (DMTT) for Large Multinationals
From 1 January 2025, the UAE implemented a Domestic Minimum Top-up Tax under Federal Decree-Law No. 60 of 2023. This ensures that large multinational enterprises (MNEs) with global revenues above EUR 750 million pay a minimum effective tax rate of 15% in the UAE, in alignment with the OECD’s Pillar Two framework.
VAT registration requirement: All UAE businesses, including mainland and free zone companies, whose taxable supplies exceed AED 375,000 per annum are required to register for VAT at the standard rate of 5%, administered by the FTA.
How does a UAE mainland company compare to a free zone company?
A mainland company and a free zone company are both legitimate and widely used UAE business structures. They serve different commercial purposes, and the right choice depends primarily on where your clients are and how you intend to operate.
UAE Business Setup Comparison: Mainland vs Free Zone
| Feature | Mainland Company | Free Zone Company |
| Regulator | Emirate-level DED or equivalent | Free Zone Authority |
| Trading with UAE domestic market | Unrestricted | Requires mainland agent or branch |
| Government contracts | Directly eligible | Generally not eligible directly |
| Foreign ownership | Up to 100% | 100% |
| Minimum share capital | None (most activities) | Varies by free zone |
| Visa quota | Office-space based (no cap) | Licence-package based (often capped) |
| Corporate tax | 9% above AED 375,000 | 0% (Qualifying FZ Persons) |
| Office requirement | Physical premises mandatory | Flexi/virtual options available |
| Import/export customs | UAE customs duties apply | Often duty-free within free zone |
| Dual licence option | Not applicable | Available in select free zones |
| Setup cost range | AED 12,000–50,000+ | AED 12,000–35,000+ (varies by zone) |
The right choice depends on your target market. If your primary customers are in the UAE domestic market or the government sector, a mainland company is typically the better option. If you are focused on international trade, import and export, or sectors where a particular free zone offers tailored infrastructure (such as media, technology, or financial services), a free zone may provide a more cost-effective base.
As noted by ADDED on its official website, companies with a Dual Licence from Abu Dhabi free zones can operate in both the free zone and the mainland, which is a hybrid arrangement worth considering if you need presence in both environments.
For further guidance on free zone options, see our related article: Business Setup in Dubai Free Zones.
Tips: 5 Things to Know Before You Start
- Register your trade name early: popular English names are often already taken. Both ADDED and the DET provide name-search tools online so you can check availability before paying the reservation fee.
- Ensure your office lease is Ejari- or Tawtheeq-registered before applying for MOHRE work permits. An unregistered lease is one of the most common causes of delay in the visa process.
- Professional activities with 100% foreign ownership no longer require a Local Service Agent for most activities. However, a small number of legacy activities still carry this requirement, so verify with the DED directly for your specific activity code.
- The Small Business Relief under UAE Corporate Tax is available to businesses with revenue at or below AED 3 million per tax period until 31 December 2026. Election is made via the FTA’s EmaraTax portal at tax.gov.ae.
- Abu Dhabi’s TAMM platform (tamm.abudhabi) allows online applications for economic licences. For standard activities, ADDED’s official guidance states the process can be completed within minutes.
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Frequently Asked Questions About Mainland Company Setup in the UAE
Yes, for most commercial activities. Federal Decree-Law No. 32 of 2021 on Commercial Companies abolished the longstanding requirement for UAE nationals to hold a 51% stake in mainland LLCs for most activity types. A narrow list of strategic sectors, primarily covering oil and gas production, defence, banking, and certain legacy professional activities, still carry UAE national participation requirements. For the vast majority of trading, professional, and service activities, 100% foreign ownership is permitted on the UAE mainland.
The timeline varies by emirate and the complexity of your business activity. In Abu Dhabi, standard activities can be completed entirely online through the TAMM platform, and ADDED’s guidance states the process can be completed within minutes for standard commercial or professional licences. In Dubai, the process typically takes between two and seven working days once all documents are in order. Activities that require additional approvals from specific ministries or regulatory bodies can extend the timeline to three to six weeks.
Yes, for most mainland company types a physical address is mandatory. The tenancy contract must be registered through Ejari (Dubai) or Tawtheeq (Abu Dhabi) before the DED accepts it as valid. However, ADDED in Abu Dhabi offers two alternatives: the Virtual Licence for individuals residing outside the UAE who do not require physical premises, and the Freelancer Licence for sole practitioners operating professional activities remotely.
Yes. UAE mainland companies are subject to the UAE Corporate Tax at 0% on taxable income up to AED 375,000 and 9% on taxable income above that threshold. Businesses with total annual revenue at or below AED 3 million may elect for Small Business Relief, which treats their taxable income as nil for the period. This relief is available for tax periods ending on or before 31 December 2026. Large multinationals with global revenues above EUR 750 million are subject to the DMTT at a minimum effective rate of 15% from 1 January 2025. All of the above is confirmed by the Federal Tax Authority at tax.gov.ae.
An LLC (Limited Liability Company) can have between one and 50 shareholders, with each shareholder’s liability limited to their capital contribution. It is the most common structure for commercial trading, manufacturing, and contracting activities. A sole establishment is owned entirely by one individual and carries personal liability: the owner is responsible for all debts and obligations. It is typically used for professional and skill-based activities. Both structures now allow up to 100% foreign ownership for most activity types.
Yes, and this is one of the defining advantages of a mainland licence. Mainland-registered companies can directly bid for and enter into contracts with UAE federal and emirate-level government entities, including semi-government bodies. This access is not typically available to free zone companies, which generally need a mainland-registered branch or agent to participate in government tenders.
A mainland trade licence must be renewed annually before its expiry date. Failing to renew on time attracts financial penalties, and in Dubai the DET may cancel your application if fees remain unpaid for more than 30 days after the approval date. An expired licence means your company is no longer legally authorised to trade. This can also affect your employees: work permits and residence visas tied to an expired licence may be invalidated, causing disruption to your workforce.
While starting a mainland company is highly beneficial and efficient in terms of business, it may take some planning and guidance like every other business structure. Hence, the Business Setup HQ team focuses on solving the problems surrounding it and guides the way through it. Within the first call itself, you get the correct and detailed consultancy regarding your aim and business structure.
