Middle East: Corporate/Commercial Law

Corporate tax in Egypt is an essential element in the financial planning and regulatory compliance of local and international institutions.

تُعد الضرائب على الشركات في مصر عنصرًا أساسيًا في التخطيط المالي والامتثال التنظيمي للمؤسسات المحلية والدولية.

There has been a noticeable uptick in sophisticated scam arrangements targeting corporates in the energy, infrastructure and broader commercial sectors, particularly in relation to purported financing...

The New UAE Civil Code introduces significant reforms to contract law, establishing mandatory good faith obligations in negotiations, comprehensive disclosure requirements that cannot be contracted out of, and modernised rules for contract formation and interpretation. These changes fundamentally reshape how commercial parties must conduct pre-contractual negotiations and structure their agreements in the UAE.

Buying a business in Egypt is not only a commercial decision. It is also a legal process. It requires careful review, precise documentation, and a clear understanding of how the target company operates under Egyptian...

The QFMA has issued a comprehensive replacement of the M&A regulatory framework previously contained in its Decision No. 2/2014 (as amended by Decision No. 2/2015) (the Previous Rules). The new rules were issued by the QFMA via its Board Decision No. 8/2025 (the New Rules) and introduce meaningful changes across the full M&A process. The following sets out the principal areas of change.

Joint stock companies represent a sophisticated commercial structure enabling large-scale capital pooling and risk distribution among shareholders. This comprehensive examination delves into the legal framework governing...

The Egyptian legal system has introduced the One-Person Companies Law No. 4 of 2018, revolutionizing how individual investors can establish independent legal entities with limited liability protection.

When foreign investors first enter the Egyptian market alongside local partners, their attention tends to go toward the practical groundwork — getting the company incorporated, securing the right licenses...

The Federal Tax Authority has issued an updated Corporate Tax Guide on the Taxation of Family Foundations for 2026, introducing important clarifications to the UAE Corporate Tax regime. The new guidance addresses previously uncovered areas including asset transfers, tax basis adjustments, fiscal transparency limitations, and multi-family ownership arrangements, providing greater certainty for family wealth structures operating under UAE tax law.

BLK Partners is a multi-jurisdictional law firm operating across Saudi Arabia, UAE, Lebanon, and Egypt, providing comprehensive legal services under a unified trademark while maintaining independent registrations in each jurisdiction. The firm's newsroom showcases expertise spanning maritime law, fintech regulation, corporate governance, real estate, employment law, and public-private partnerships, with particular focus on Middle Eastern legal developments and Vision 2030 initiatives.

The UAE has rapidly emerged as a global hub for family offices, attracting high-net-worth individuals (HNWIs) and ultra-high-net-worth families seeking sophisticated wealth management, succession planning, and asset protection.