A – Z

Terms Starting With “D”

12 business formation terms starting with D — plain-language definitions for founders incorporating across jurisdictions.

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DAFZA

DAFZA

A Dubai free zone adjacent to Dubai International Airport, designed for logistics, aviation, pharmaceuticals, electronics, and re-export businesses needing fast cargo access.

DEF 14A

DEF 14A

The definitive proxy statement filed with the SEC ahead of a US public company annual meeting, disclosing executive compensation, board nominees, and shareholder voting items.

DIFC

DIFC

A Dubai financial free zone with its own English-common-law courts and regulator (DFSA), hosting banks, asset managers, insurers, fintech firms, and holding structures.

DMCC

DMCC

A Dubai government free zone authority hosting more than 24,000 member companies, originally focused on commodities trading and now covering general trade, services, crypto, and holding structures.

DMCC Free Zone Company

DMCC FZCO

A Dubai free-zone company licensed by DMCC, offering 100 percent foreign ownership, zero personal income tax, and a long-running free zone reputation.

Data Controller

The natural or legal person that, alone or jointly with others, determines the purposes and means of personal data processing under GDPR.

Data Processor

A natural or legal person that processes personal data on behalf of a controller, only on documented instructions, under a binding GDPR Article 28 agreement.

Data Protection Officer

DPO

The independent advisor a controller or processor must appoint under GDPR Article 37 in defined circumstances, responsible for monitoring data-protection compliance.

Delaware C-Corp Domicile

A C-Corporation incorporated in Delaware, the dominant US state of incorporation for venture-backed startups and public companies thanks to its specialized Court of Chancery and predictable corporate law.

Dividend Tax

Tax levied on profit distributions made by a company to its shareholders, either at the corporate, withholding, or shareholder level.

Double Taxation Avoidance Agreement

DTAA

A bilateral treaty allocating taxing rights between two countries to prevent the same income being taxed twice.

Dual-Class Share Structure

A capital structure with two or more classes of shares carrying different voting rights for the same economic interest.