United Arab Emirates: Corporate/Commercial Law

The UAE has introduced Cabinet Decision No. 105 of 2026, establishing official fees for competition law filings under Federal Decree-Law No. 36 of 2023. The fee structure includes a turnover-based calculation for merger clearance requests (0.02% of annual sales, capped at AED 150,000), flat fees for exemption requests (AED 5,000), and nominal charges for objections and grievances. These fees take effect on 29 July 2026, one day before the implementing regulation becomes operational.

The UAE has introduced a comprehensive regulatory framework governing the valuation of non-cash assets contributed to company capital. Ministerial Decision No. 117/2026 establishes mandatory accreditation requirements...

Middle Eastern M&A activity demonstrated notable resilience through the first half of 2026 despite the U.S./Iran conflict, with deal values holding steady at USD45.4 billion across 516 transactions. While consumer-facing sectors like retail, hospitality and tourism experienced selective slowdowns, strategic buyers and sovereign investors maintained robust activity, particularly in defense technology.

The UAE Federal Tax Authority has issued Corporate Tax Public Clarification CTP010, fundamentally changing how businesses must identify directors and officers for tax purposes.

The U.S. Department of Commerce's Bureau of Industry and Security has issued a final rule significantly upgrading the export control status of the United Arab Emirates under the Export Administration Regulations. This regulatory change recognizes the UAE as a U.S. Major Defense Partner and facilitates its secure access to certain sensitive items, including advanced computing technology and missile systems, through enhanced favorable treatment and new license exceptions.

The rules governing salary payment in the UAE private sector have changed. Ministerial Resolution No. 340 of 2026, issued by the Ministry of Human Resources and Emiratization (MOHRE) and in force from 1 June 2026...

When a business partner vanishes, a borrower goes silent or an investor suspects funds might have been diverted, the first question is often simple: What happened to the assets?

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Corporate governance disputes in UAE companies often stem from unclear decision-making authority, management powers, and shareholder rights established at incorporation. Understanding statutory duties of directors, related party transaction requirements, and the 2025 amendments to the Commercial Companies Law can help businesses structure proper governance mechanisms and avoid costly conflicts over control, profit distribution, and share transfers.

Shareholder activism is evolving across the UAE, bringing new dynamics to corporate governance and investor relations. This comprehensive analysis examines the legal framework that shapes how activist shareholders can engage with companies, from requisitioning meetings to launching campaigns. Understanding these mechanisms is essential for both companies preparing defensive strategies and investors seeking to exercise their rights under UAE commercial law.

Under UAE law, investment schemes that promise fixed or unusually high returns may constitute criminal fraud and money laundering if no genuine investment activity exists behind them. This analysis examines how Federal Decree-Law No. 31 of 2021 and Federal Decree-Law No. 20 of 2018 distinguish between legitimate investment failures and sham arrangements, exploring the criminal and civil consequences for perpetrators and the recovery options available to victims.

Corporate governance disputes in UAE companies often stem from unclear decision-making authority, management powers, and shareholder rights established at incorporation. Understanding statutory duties of directors, related party transaction requirements, and the 2025 amendments to the Commercial Companies Law can help businesses structure proper governance mechanisms and avoid costly conflicts over control, profit distribution, and share transfers.