United Arab Emirates

Periods of regional sensitivity inevitably draw attention to risk exposure and operational continuity. In such moments, however, the most effective response is neither reactive nor speculative. It is disciplined governance. The United Arab Emirates has long demonstrated that institutional resilience is rooted in legal clarity, regulatory structure and responsible leadership. Within this framework, the role of boards and senior decision makers becomes central. Stability is not accidental. It is designed and maintained through oversight, preparedness and sound legal architecture. The Board’s role in times of heightened sensitivity Under UAE corporate governance principles, directors are entrusted with duties of care, diligence and loyalty. These obligations do not fluctuate with circumstances. Rather, they become more visible during periods of uncertainty. Boards should ensure that risk monitoring mechanisms remain active and current. This includes: Reviewing risk registers and exposure matrices Confirming escalation procedures and reporting lines Assessing supply chain dependencies and contractual vulnerabilities Monitoring financial covenant and liquidity positions Documented and informed oversight demonstrates both compliance and institutional discipline. Legal architecture as a stabilising force The UAE’s legal system provides structured mechanisms that support predictability and enforceability. Contractual rights, arbitration frameworks and regulatory oversight operate within a clear and coherent legal environment. From a governance perspective, boards may wish to ensure that: Force majeure and hardship provisions in material contracts are understood Insurance coverage aligns with operational exposure Indemnity and limitation clauses are consistent with risk appetite Regulatory obligations, including sanctions compliance, are actively monitored Legal certainty is one of the UAE’s defining strengths. Properly utilised, it provides confidence in commercial relationships even when external developments evolve. Strategic asset protection and public confidence For government related entities and organisations operating in strategic sectors, governance oversight carries an additional dimension. Stewardship of significant assets requires alignment with regulatory expectations and public sector standards. Prudent review of insurance structures, risk allocation models and contingency frameworks reinforces confidence among stakeholders. Such review should be measured, professional and grounded in established legal principles. Preparedness, when approached responsibly, strengthens rather than unsettles markets. Resilience through design Institutional stability is not achieved through short term measures. It is sustained through careful drafting, disciplined compliance and active board engagement. The UAE continues to provide a stable, well-regulated and internationally respected legal environment. Within that environment, boards and senior leadership play a defining role in maintaining continuity and safeguarding long term interests. Periods of regional sensitivity serve as reminders of the importance of governance. They do not undermine stability. They highlight the value of structured oversight and thoughtful leadership. Confidence is reinforced not by reaction, but by preparation.

The UAE has built much of its trading strength on efficiency. Years of investment in ports and free zones have made it easier to move goods between major markets, and that reliability has helped the country become a practical base for trading and distribution. Because this system has worked well for a long time, many businesses have focused on growth. How goods are priced, where they are held or how ownership is structured has often received less attention, mainly because operations ran without friction. That stability is no longer guaranteed. Shipping through the region has become more unpredictable, delays are harder to absorb and costs can change quickly. At the same time, tax and regulatory scrutiny now extends further into everyday trading activity. This means that for UAE businesses built around trade, distribution or light processing, supply chains now demand closer attention. From speed to certainty Through ports such as Jebel Ali Port and Khalifa Port, goods move quickly along some of the world’s busiest trade routes. That speed is a strength, but it can also hide weak points. When volumes are high and turnaround is fast, decisions about who owns goods, where profit sits or which entity carries risk are often made by habit rather than by reference to contracts and because goods keep moving, those positions are rarely revisited and over time become accepted as fact. Pressure changes that. A delayed shipment, a pricing swing or a regulatory question forces those assumptions into the open but with better visibility, issues can be dealt with early instead of being picked apart later. This becomes even more important as business structures grow more layered. Structures have become more complex Many UAE businesses now operate through several entities at once. One company sells, another holds stock, another contracts with suppliers. It’s a common and sensible way to trade across markets, but it only works when the supply chain follows the same logic. Free zones such as DMCC or ADGM come with clear expectations around activity and substance. Where goods are stored, processed or transferred ties directly into how those entities are treated. When goods sit with a different entity than expected, or ownership shifts earlier or later than planned, the commercial outcome changes. So does the tax and regulatory position. Visibility is what allows businesses to spot those differences early. It shows whether goods are being held, sold and priced in the way the structure assumes, which becomes especially important once tax and customs enter the picture. Tax and customs have sharpened the focus The introduction of VAT and, more recently, corporate tax has changed how supply chains are viewed in the UAE. Movements that once sat in the background now affect tax outcomes. Where goods are supplied from, when ownership changes and how they are priced all carry consequences. If a business can’t clearly show where a sale takes place or which entity earns the margin, questions follow. Those questions usually start with paperwork and end with a closer look at how the supply chain actually operates. Visibility makes that process easier to handle. When records all reflect the same reality, tax and customs reviews become simpler and less disruptive and the financial effects of the supply chain become easier to see as well. Working capital is under pressure Higher interest rates and tighter lending have pushed cash management much closer to the top of the agenda. Inventory sitting in transit or storage ties up capital, and when demand shifts, that exposure becomes harder to ignore. Visibility helps make those pressures easier to deal with. When businesses can see where stock is moving slowly, where delays are building and where extra buffers have crept in, decisions become more deliberate. Buying and pricing decisions can be adjusted early, before cash gets stuck. For businesses operating as regional hubs, even small changes in how quickly stock turns can make a real difference. Clear visibility gives management the confidence to make those changes, rather than relying on estimates or instinct. Risk concentrates faster than expected Recent experience across regional trade routes has shown how quickly risk can build up in one place. When a key route slows or a supplier runs into difficulty, the impact travels fast. Without a clear sense of where reliance really sits, those pressures tend to appear late and without much warning. A clearer line of sight makes those pressure points easier to spot. It brings attention to where the business depends heavily on a particular route, supplier or timing assumption. That doesn’t mean those arrangements need to change, but it does mean they’re understood. The result is steadier decision-making with issues addressed earlier and exposure recognised before it becomes urgent. Customer expectations have tightened That internal clarity also carries through to customers. Delays are sometimes unavoidable, but uncertainty damages trust. Businesses that can explain where goods are and why timing has changed tend to preserve relationships more effectively and for distributors serving multiple markets, it often shapes how customers react when plans change. A single delay can ripple across several countries at once. Clear sight across the chain supports more consistent communication. It also plays into broader expectations around sourcing and traceability, which are now part of routine commercial discussion. Keeping visibility grounded Despite the attention it attracts, supply chain visibility doesn’t need to become a major transformation exercise. Most progress comes from revisiting basics that were set early on and then left alone as the business grew. Aligning contracts with how goods actually move, confirming where ownership changes and making sure finance and operations describe inventory in the same way often brings issues to the surface quickly. The challenge is that growth changes how the business operates, often faster than internal views are updated so regular review helps keep the picture current. A steadier footing for decision-making At its core, supply chain visibility supports better judgment. Decisions about expansion, pricing or restructuring depend on how goods actually move, not how they’re assumed to move on paper. When that picture is clear, businesses react less and decide earlier. The result is steadier control and over time, that clarity becomes a quiet advantage  

What to Do If You’re Accused of Fraud in the UAE Imagine you’re walking into a busy souk (market), and someone sells you a “genuine” designer bag at half‑the‑price; only later do you discover it’s fake. In the UAE, fraud can look like that: false promises, forged documents, or deceptive schemes. If you’re an expat and find yourself a victim or even accused of fraud, a criminal lawyer becomes your roadmap out of a maze. This article explains clearly how a lawyer can help when fraud strikes: what the law says, what your rights are, and concrete steps you can take to protect yourself. What counts as “fraud” in the UAE: Legal Basics Under Federal Decree‑Law No. 31 of 2021, fraud includes obtaining money, movable or immovable property, or documents by deception—e.g., false name, false identity, or misrepresentation. Deception necessitates that the victim relinquish property or rights; lying alone may not suffice; however, misrepresentation combined with profit frequently results in fraud. In UAE law, fraud requires "fraudulent means" (material acts or external appearances) that convince a victim to surrender property. For “electronic fraud” (online scams, fake banking apps, phishing, identity theft), there is a separate statute: Federal Decree‑Law No. 34 of 2021 on cybercrimes with heavy penalties for online deception. In the UAE, penalties for fraud are stringent, leading to significant consequences. Judges do not evaluate the charge in isolation while rendering a decision. They consider the overall situation, including how much money was involved, the way the offense occurred, and whether there were aggravating aspects such as fraud involving government entities, the use of fake or altered documents, or activity carried out online or through digital systems. The Role of a Criminal Lawyer in Your Case Evaluate whether the act qualifies as “fraud” under UAE law Fraud is a technical crime. A good lawyer assesses whether all legal elements (deception, false identity or misrepresentation, victim’s consent under that deception, actual loss) are present or whether the case can be challenged as a mere misunderstanding or civil dispute instead of criminal fraud. Help victims file criminal complaints and collect evidence If you’re a victim (scam, fraud, cyber‑fraud, bad cheque, real‑estate scam, identity theft), a lawyer helps you prepare a complaint, gather documents and evidence (chat logs, emails, contracts, screenshots), and submit to authorities properly. This increases chances of a thorough investigation and recovery. If someone accuses you, hire a lawyer to help you. Not everyone who is accused of fraud is doing something wrong on purpose. They can also happen when people don't understand each other or when business deals go wrong. It's essential to have a lawyer in these types of situations. A lawyer ensures that your rights are safeguarded during an investigation by the police or when you appear in court. Their assistance can significantly reduce the likelihood of being convicted, fined, or deported.   At the exact same time as charges are pending, you can work off settlements, get back stolen property, or file civil claims. In many fraud cases, civil claims for damages or restitution can happen at the same time as or after criminal cases. A lawyer can assist you in recovering lost funds, assets, or other forms of compensation via appropriate legal avenues. An attorney can assist you in recovering lost funds, assets, or other forms of compensation via appropriate legal avenues.   Obtain protective orders and freeze assets. A UAE lawyer can secure your claim by promptly obtaining precautionary measures in cases of significant fraud or forgery. To prevent the suspect from fleeing, a travel restriction is implemented, and a precautionary attachment is implemented to immediately freeze their bank accounts, property, and vehicles. Typically, these decrees are issued "ex parte" (without the suspect's knowledge) to prevent the concealment of assets prior to a final judgment. When Expats Really Need A Criminal Lawyer Fake "get-rich-quick" schemes or online investment frauds are prevalent among expatriates: Several expatriates are targeted by fraudulent platforms or social media that advertise high returns. These actions can be readily classified as cyber fraud under UAE law. Scams that involve real estate or rentals include the use of forged title deeds, phony agents, and fake bank guarantees. Under false pretenses, individuals who are victims provide funds for down payments or deposits. All scams that involve jobs or business transactions, including fake job offers, fake recruitment agencies, contract fraud, and stealing company money, are scams. Bank fraud, check scams, and identity theft—fake cheques, fake banking apps, and transfers that aren't allowed. Cyber and financial fraud are both very serious crimes. Cross-border fraud or international scams happen when expats live in another country and are involved through offshore companies or deals made in other countries. Cross-jurisdiction law is complicated, and a lawyer helps make sure everything goes smoothly. Without a lawyer, handling legal issues abroad is risky and confusing; with one, you have a knowledgeable guide who ensures safer, faster outcomes, saving time, money, and stress. If you think you might be a victim of fraud, here are some useful tips for expats. Don't talk to the person you think is a fraudster. Don't sign anything else or send any more money. Keep all proof, like chats, emails, bank statements, contracts, and documents, in both digital and physical form. If a significant amount of money is involved, or if the case includes forged documents or identity theft, you should contact a criminal lawyer immediately. Tell the police or other authorities about the fraud. Many emirates in the UAE have official websites for reporting cyber fraud. Don't fall for "pay-to-recover" scams, which are when someone asks for money up front to get your lost money back. Real lawyers or government officials won't ask for a lot of money up front. Stay calm and tell your lawyer everything if you are accused. Maintaining an open and honest relationship with your legal team enables them to better protect you. Behaving in a manner that is characterized by fear or concealing information, on the other hand, can have a huge impact on the outcome of your argument. Conclusion According to the law of the UAE, fraud crimes that take place in the banking, real estate, commercial, or online sectors are regarded as particularly serious. Expatriates may face severe consequences, such as the potential for deportation, imprisonment, substantial penalties, reputational damage, or property forfeiture. If you suspect that an individual has engaged in fraudulent activities or if you have been the subject of an investigation, it is essential that you act promptly. Acquire evidence, retain an experienced criminal attorney, and navigate the UAE's legal system with the appropriate assistance. Author: Awatif Al Khouri

Introduction Extradition, a fundamental aspect of international legal cooperation, plays an important role in bringing criminals to justice and maintaining the rule of law. The Extradition Law and proceedings in the UAE, as outlined in Federal Law No. 39/2006 and amended by Federal Decree-Law No. 38/2023, establish a comprehensive framework for managing extradition petitions and processes. A detailed summary is provided below Procedures for Extradition Requests and Attachments (Article 33): The provisions of Article 33 were replaced by virtue of  Article 1 of the Federal Decree Law No. 38/2023 The Public Prosecutor, or an authorized representative, is empowered to approach the Central Authority in the foreign jurisdiction to initiate extradition proceedings for individuals who have been sentenced to a minimum of six months or who are facing charges for offenses that carry a penalty of one year or greater. The request for extradition should be submitted in written form, containing the date, signatures, and official seals. It must also include complete identification of the individual, a detailed account of the facts, classification of the offense, pertinent legal provisions, and the basis for the extradition. All documents are required to be transmitted through the Central Authority utilizing diplomatic channels and must be translated into the language of the foreign authority or another language that is accepted, unless otherwise stipulated by a treaty. Arresting the Extraditee in Case of Urgency (Article 34): The provisions of Article 34 were replaced by virtue of  Article 1 of the Federal Decree Law No. 38/2023 In an emergency, the public prosecutor or someone they have authorized may tell the right authorities in the requesting State about an arrest warrant that was issued according to the law. This is done to make sure that the individual who is wanted is arrested and held temporarily. The arrest warrant must be communicated through the Ministry of Interior’s communication department. The Public Prosecution must next complete the relevant extradition paperwork and send it to the requesting State via the Central Authority's diplomatic channels. Legal Classification of the Crime (Article 36-37): If the legal classification of the offence is changed during proceedings, the extradited person may not be accused, tried, or subjected to any procedure affecting their freedom unless the new classification is based on the same facts for which extradition was granted and carries the same penalty or a more severe one With the exception of border offenses, the State may offer a commitment to the Requested State, in line with relevant provisions of the conventions, to refrain from imposing the death penalty on the individual being extradited. In cases of retaliatory offenses, such an action may only be permitted if the victim's rightful heirs give away their Shari’a right. The issuance of the undertaking is to be carried out by the minister, followed by the requisite procedures to modify the penalty. Management of the Surrender and Extradition of Items (Articles 38-42): The Public Prosecutor or their delegate has the authority to transfer items related to a crime to the Requesting State, regardless of whether these items are in the possession of the individual facing extradition or were found subsequently, provided that such transfer does not contravene local legislation. The surrender of items may be deferred if they are required for local judicial or administrative functions. With official oversight, items can be sent overseas upon the request of a foreign entity, as long as all necessary requirements are met and there is no risk to state security, public order, or ethical standards. The tribunal assesses the arguments presented by both the Public Prosecution and the complainant before making a decision. Interested parties are allowed to challenge the surrender within a period of 15 days. Request of Judicial Assistance from Foreign Judicial Authorities to the State (Article 43-58) The State may provide judicial assistance in criminal cases if the offense falls under its jurisdiction and the help is necessary for foreign proceedings. Assistance can include locating individuals, hearing witnesses, presenting detainees, notifying documents, seizing property, providing evidence, sharing records, and freezing funds. All requests are to be formally submitted in writing through the Central Authority by way of diplomatic channels. Submissions should include all the case details, relevant documents, and Arabic translations. Witnesses, experts, or imprisoned persons may provide testimony or expertise under safeguards, including immunity from prosecution. If the sovereignty, security, public order, local procedures, or personal safety are at risk, the transfers or testimonies may be denied. Also, if requests are based on politics, are discriminatory, are against the law, or are not allowed by law, they too can be denied. The Requesting State bears expenses, fees, and remuneration, with advance payment possible. Assets, documents, or proceeds related to the case may be returned or shared according to rules set by the Minister and relevant authorities, with a committee handling revenue-sharing requests. Request of Judicial Assistance from The State Authorities to the Foreign Judicial Authorities (Article 59-63) The judicial authority has the ability to contact the Central Authority for assistance. The Central Authority will initially verify that the request meets the formal criteria before transmitting it to the foreign authority through diplomatic channels. The appropriate date, signature, and seal should be included in the documentation of all requests. In addition, they must include the required translations, as well as exhaustive information about the case, the parties involved, the incidents, the relevant provisions, the procedures, the witnesses, the supporting documents, the additional evidence, and any deadlines for execution. Actions taken under judicial assistance are significant when they are executed in accordance with the regulations established by the foreign authority, unless the domestic authority mandates a specific format, and they have the same impact as if they were conducted within the domestic jurisdiction. A witness, expert, or defendant cannot be prosecuted, detained, or have their freedom restricted for prior criminal acts or convictions before leaving the Requesting State if the assistance involves summoning them. This immunity is valid for 30 days after they are notified that their presence is no longer necessary, excluding periods when departure was impeded for reasons beyond their control. Transfer of Convicts to a Foreign State (Articles 64-71): The Public Prosecutor has the authority to authorize a transfer request under specific conditions: the offense must be punishable in the enforcing state, the conviction must be final, the individual must be a citizen of the enforcing state, consent must be obtained (either directly or through a legal representative), the remaining sentence must be a minimum of six months, and the enforcing state must assume the costs associated with the transfer. Requests should be denied in instances where they interfere with the sovereignty, security, or public order; involve military offenses; diverge in penal codes; permit special amnesty; or pertain to financial obligations or minimal or maximum sentences that apply. Requests must be written in Arabic (or translated) and include personal details, nationality documents, domicile, prison location, certified conviction, remaining sentence, consent, and a commitment against special amnesty. The Public Prosecution guarantees that consent is obtained freely and with full awareness. The State, through the Central Authority, is required to notify the enforcing State of any conditions or processes that may affect the implementation of penalties. Also, it is the responsibility of the State to cover transfer expenses and guardianship responsibilities. Transfer of Convicted from a Foreign State (Articles 72-78): The State may request a foreign State to transfer a national serving a sentence there. Convict’s personal information, proof of nationality, details of imprisonment, and translations of all documents into the language of the convicting State or another officially ratified recognized language must be included in the written request. Sentences are implemented in accordance with state legislation, with time served abroad deducted, and transferred offenders are imprisoned on the Public Prosecutor's decision. The State is responsible for enforcement; however, it must notify the convicted State and give updates upon request. The transferred convict cannot be retried or subjected to legal proceedings for the same incidents that were the subject of the original judgment. Medical release must be reported to the convicting State. While the general amnesty is applied automatically, the approval of the convicting State is required for special amnesty or conditional release. The acknowledgment of amnesty provided by the convicting State is also recognized. Conclusion The UAE's extradition and transfer of convicts legislation is a robust legal framework that enables the country to cooperate with other nations in criminal matters. It sets out the duties, protocols and compliance mandates; it also harmonizes international relationships with local safeguards They ensure that requests, judicial assistance, and transfers are managed appropriately, with all required documentation, consent, and protective measures established. Subsequently, the regulations protect personal liberty, sovereignty of the nation, and the public order. Through these provisions, the UAE confirms its commitment to upholding the rule of law and promoting justice both domestically and internationally.   Author: Awatif Al Khouri