This guide explains the rules limiting interest expenditure deductibility. It focuses on the General Interest Deduction Limitation Rule in Article 30, which caps net interest deduction at 30% of adjusted EBITDA or an AED 12 million de minimis threshold. The guide also covers the Specific Interest Deduction Limitation Rule under Article 31, which targets related-party loans for certain transactions. It clarifies the definition of 'Interest', details exceptions for entities like banks, and explains the 10-year carry-forward mechanism for disallowed interest, ensuring proper application of these complex anti-abuse provisions.