In implementation of this Law, the following words and expressions shall have the meanings shown, unless the context would require otherwise: 
State: The United Arab Emirates
Ministry: The Ministry of Economy & Commerce
Minister: The Minister of Economy & Commerce
Competent Authority: The local authority in the respective Emirate
Committee: The Commercial Anti-Fronting Committee
Fronting: Enabling a foreigner - whether a natural or artificial person - to undertake any economic or professional activity, which he is not permitted to carry out under the effective laws and decrees of the State, whether undertaken on his own account or in collusion with others; or enabling him to evade obligations applicable to him'.
Fronter: Any natural or artificial person who enables a foreigner—whether a natural or artificial person—to undertake any economic or professional activity which is prohibited for him to undertake within the State. 
Fronting Person: Any foreigner—whether a natural or artificial person—who undertakes any economic or professional activity, which is prohibited for him to undertake within the State, with the assistance of the Fronter. 

Fronting shall be prohibited for any foreigner—whether a natural or artificial person—and whether by use of the name, commercial license or [registration information within the] Commercial Register of the Fronter, or by any other means in light of the definition of Fronting provided for in Article (1) of this Law.

Without prejudice to any greater sanction imposed by any other law, the Fronter shall be subject to a fine not to exceed one hundred thousand dirhams, and such fine shall be multiplied by the number of Fronting activities. In case of a recurrence [of such fronting activities], the sanction shall be imprisonment of the Fronter for a period not to exceed two years, with a fine of one hundred thousand dirhams.
The Fronting Person shall be subject to the same sanctions, along with deportation from the State, after the imposition of such sanctions and his discharge of related obligations.

Conviction, in accordance with the provisions of the preceding Article, shall result in the removal of the Fronter from registration within the Commercial Registry regarding the Fronting activity, revocation of the license granted to him, and the barring of his undertaking such activity for a period not to be less than two years and not to exceed five years from the date of the judgment. Summary of the judgment shall be published, at the cost of the convicted person, in two daily newspapers published within the State, provided that one of them is in the Arabic language.

The concerned officials overseeing the execution of the provisions of this Law, and the implementing decrees thereof, shall be determined by decree of the Minister of Justice, Islamic Affairs & Pious Foundations, in accord with the Minister and the Competent Authority, and they shall have the capacity of judicial officers in establishing violations of the provisions of this Law, and the implementing bylaws and decrees thereof, and they shall therefore have the right to review all records and documents of the related economic and professional activities.

The Minister shall issue the necessary bylaws and decrees to execute the provisions of this Law, in coordination with the Competent Authority.

This Law shall be published in the Official Gazette and shall be in force three years from the date of its publication.