Arab emirates regime

[richifernandez]

Describe your changes

Checklist before requesting a review

• I have performed a self-review of my code.
• I have added thorough tests with at least 90% code coverage.
• I've modified or created example GOBL documents the show my changes in use, if appropriate.
• When adding or modifying a tax regime or addon, I've added links to the source of the changes either structured or in the comments.
• I've run go generate . to ensure that Schemas and Regime data are up to date.
• All linter warnings have been reviewed and fixed.
• I've been obsessive with pointer nil checks to avoid panics.
• The CHANGELOG.md has been updated with an overview of my changes.
• Requested a review from @samlown.

[samlown]

A few little changes required, specifically to ensure the example output are generated, but otherwise looking good! 👍

[samlown]

👍 Looking good! Nice one. Strange merge thing with CHANGELOG, but otherwise okay.