Eligible Persons
The exemption is available to the following foreign entities:
(a) Sovereign Wealth Funds (SWFs) (Investment funds owned and controlled by the Government of a foreign country)
(b) Wholly owned subsidiaries of the Abu Dhabi Investment Authority (ADIA)
(c) Pension Funds created or established under the laws of a foreign country
(d) Public Investment Fund of the Government of the Kingdom of Saudi Arabia and its wholly owned subsidiary