How are common expenses shared between the Extractive Business and the other Businesses of the Person divided?
Common expenses shared between the Extractive Business and the other Businesses of the Person are divided pro rata their respective Revenues in the Tax Period, unless they were taken into account at different percentages for calculating the tax payable by the Person under the applicable legislation of the relevant Emirate in respect of its Extractive Business, in which case the expenses are divided in accordance with the latter percentage.