Insights from the Practical Law Middle East Team
This article is part of a series of quarterly updates examining the key legal developments in the UAE across all practice areas, written by the Practical Law Middle East team.
This easy-to-access resource includes:
Corporate
- DIFC: Amended Prescribed Company Regulations Enacted
- Dubai: Enhanced UBO Declaration Process
- UAE Financial Intelligence Unit Publishes 2025 Annual Report
Commercial
- ADGM: Commercial Permits Framework Strengthened for Sales and Promotions
- Cabinet Decision No. 105 of 2026 on Competition Law Fees
- New Executive Regulations Strengthen Enforcement Against Commercial Fraud
- Guidelines on Relevant Market Definition in UAE Competition Law
Tax
- Domestic Top-Up Tax: Updated OECD Commentary Adopted
- New Audit Requirements for Free Zone Distributors
- Small Business Relief Extended to 2029
- Minimum Excise Price Introduced for Electronic Smoking Liquids
- Verification Requirements Introduced for Input Tax Deduction
- New Rules on Maintaining Accounting Records and Commercial Books
Employment
- DIFC Court: Guidance on Costs in Employment Disputes
- DIFC Court: Success on an Application Does Not Guarantee a Costs Order
Banking and Finance
- UAE Declares Financial Emergency, Activating Chapter 5 of the Bankruptcy Law
- DIFC: DFSA Proposes Overhaul of DIFC Funds Framework
- ADGM: Guidance on Cash Prohibition for Certain Licence Holders
- Central Bank Law: September Reconciliation Deadline
- UAE Capital Market Authority Updates Technical Services Fee Schedule
IP and IT
- Cabinet Resolution Sets Minimum Age for Social Media Access
- Dubai: Media Narrative Committee Established
- Music Royalty Collection to Start 1 December 2026
Litigation
- Abu Dhabi: Judicial Department to Roll Out AI Judicial Platform
- DIFC Courts Launch Commercial Mediation Scheme
- DMCC and DIFC Courts Expand Strategic Partnership
- Conflict of Jurisdiction Tribunal Limits DIFC Information-Gathering Powers Where Dubai Courts Supervise Execution
- Dubai: Resolution Regulating Use of Cameras in Documenting Violations and Enforcement Procedures
- Dubai: Conflict of Jurisdiction Tribunal Distinguishes Recognition of Foreign Arbitral Awards from Compulsory
- Enforcement
- UAE Accedes to the Singapore Convention on Mediation
To stay informed about the latest key legal developments in the UAE, we invite you to download your complimentary copy of “Legal Developments in the UAE.”
The legal writers for Practical Law Middle East bring extensive experience from leading law firms and in-house legal departments. They are fully committed to developing and maintaining practical how-to guides and resources that enable you and your team in the Middle East to find fast and efficient solutions.
