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This Decision repeals and replaces Ministerial Decision 265 of 2023 sets out which Free Zone activities qualify for 0% corporate tax, clarifies excluded activities, and updates compliance, de minimis, and IP requirements.

The laws in the United Arab Emirates can be divided into mainland/onshore UAE laws and free-zone specific laws.

UAE residents who regularly use WhatsApp for daily communication may be unknowingly violating cybercrime laws by forwarding unverified content or sharing images without consent.

The general principles, which govern the maintenance obligations of a landlord and tenant in the UAE, are set out in Federal Law No. 5/1985 referring to the Civil Code, and further amplified...

Insurance Financial Reporting Standards (IFRS) 17 represents a new and unprecedented international reporting and disclosure regime for the insurance industry.

While the overall economic slowdown and disruption in the market has had some impact on the insurance sector as well, the UAE insurance market still seems to be going strong.

Insurance Financial Reporting Standards (IFRS) 17 represent a new and unprecedented international reporting and disclosure regime for the insurance industry

Les Emirats Arabes Unis (EAU) ont adopté un nouveau régime fédéral d'impôt sur les sociétés (IS) avec le décret – loi No47 de 2022...

After what is understood to have been very lengthy and thorough deliberations, on 3 May 2018, Federal Law No 6 of 2018 concerning arbitration was issued, taking force and effect a month...

Whether a party can recover its legal costs in civil law-governed mainland UAE litigation and arbitration (as opposed to the common law based DIFC and ADGM courts) has always been controversial.

A recent ruling by the Dubai Court of Cassation provides valuable insights into the enforceability of gift transactions executed by debtors with encumbered assets.

In a post-Covid era, cyber-attacks have today become the fastest growing crime on a global scale with 50 percent of such attacks targeting Small and Medium Enterprises (SMEs) that do not have sufficient cybersecurity measures.

The general process an Acquisition Transaction undergoes shares several similarities with similar types of transactions in other jurisdictions. Notwithstanding, the prevalent regulations...

In a recent judgment issued by the Dubai Court of Cassation in Case Number 440-2024-329, key principles regarding the statute of limitations applicable to promissory notes were clarified...

The Abu Dhabi Global Market (ADGM) has recently issued the Employment Regulations 2024 ("2024 Regulations"), which will come into force on April 1, 2025.

The growing concern for transparency and need for reporting indicates a stronger mission to combat Money Laundering activities. Today, regulators in every part of the world are preoccupied...

Federal Tax Authority Decision No. 6 of 2025 – Standards, Controls, and Procedures for Dealing with Shortage in Excise Goods...