The Dubai International Financial Centre (DIFC) is a special economic zone in Dubai covering , established in 2004 as a financial hub for companies operating throughout the Middle East, Africa and South Asia (MEASA) markets. DIFC is regulated by the Dubai Financial Services Authority, an independent regulator exclusive to the zone, and by its own court system, DIFC Courts, separate from the Emirate of Dubai's legal system and that of the federal government of the UAE. DIFC follows the common law framework and operates in English. The freezone houses financial institutions, and wealth funds in addition to retail and hotel space dedicated to the free zones. DIFC is one of Dubai's independent free-zones; it offers companies 100% ownership without the need for a local partner. DIFC offers clients a 50-year guarantee of zero taxes on corporate income and profits, complemented by the UAE's network of double taxation treaties. Independent jurisdiction The DIFC is an independent jurisdiction under the Constitution of the United Arab Emirates, with its own civil and commercial laws distinct from those of the wider UAE, and its own courts. DIFC laws and regulations are written in English and default to English law in the event of an ambiguity. The DIFC Courts have judges from other common law jurisdictions including England, Singapore, Hong Kong and, previously, from Ireland. The DIFC's independent jurisdiction extends to a range of areas including corporate, commercial, civil, employment, trusts, and securities law matters. Other laws of the UAE or the Emirate of Dubai, such as criminal law and immigration regulations, continue to apply within the DIFC. The DIFC-LCIA Arbitration Centre is an independent centre of international arbitration that uses rules modelled on the London Court of International Arbitration. The principal governing body of the DIFC is the DIFC Authority. The financial services regulator is the Dubai Financial Services Authority (DFSA), which regulates the conduct of financial services in and from the DIFC. The DFSA is distinct from the UAE's federal Securities and Commodities Authority, whose jurisdiction covers the wider UAE outside the boundaries of the DIFC. The DIFC court witnessed Lord (Angus) Glennie being sworn in as a judge in the presence of Sheikh Mohammed bin Rashid al-Maktoum in 2021. A year later, in July 2022, the Scottish judge started facing criticism from retired barrister and former chair of human rights advocacy group, Amnesty International Ireland, Bill Shipsey, for turning a blind eye