United Arab Emirates: Corporate Governance

A BVI company can be redomiciled to ADGM through a process known as continuation, allowing it to change its place of registration while preserving its legal identity, assets, liabilities and corporate history. The process involves preparing the BVI company, registering with ADGM and completing the BVI de-registration and ADGM continuation requirements.

In September 2026, the Dubai Multi Commodities Centre Authority (“DMCCA”) introduced its new Foundations Regulations, adding another private wealth and succession planning structure to the UAE landscape.

DIFC Foundations offer families and entrepreneurs a sophisticated legal structure for wealth management and succession planning in the Dubai International Financial Centre. This comprehensive guide explores how these separate legal entities operate through their constitutional documents and Council administration, providing continuity of ownership across generations while separating economic participation from management responsibilities. Understanding the key roles, governance frameworks, and strategic app

Recent amendments to UAE Commercial Companies Law introduce significant flexibility for businesses operating in the Emirates. From company registration transfers and limited liability company share classes to shareholder exit rights and management continuity provisions, these updates reshape how companies structure ownership, protect investors, and plan for succession.

The UAE's competition law regime has undergone significant transformation with the introduction of a new Competition Law and turnover-based merger notification thresholds. While the federal UAE Competition Commission holds principal jurisdiction, the Executive Regulations now provide guidance on how competition enforcement powers are allocated and coordinated between federal authorities, Emirate-level authorities, and sector-specific regulators.

The UAE's new Executive Regulations to the Competition Law introduce significant clarifications on predatory pricing, establishing that such conduct may be prohibited independent of market dominance. The regulations provide structured cost benchmarks for assessment, distinguishing between pricing below average variable cost and pricing between variable and total costs, while outlining factors authorities will consider when evaluating anticompetitive intent and commercial justifications.

Explore critical insights across multiple sectors including Middle East construction challenges amid regional conflict, the intersection of financial reporting valuations and tax compliance, large-scale financial remediation strategies for overdraft fee disputes, and strategic healthcare real estate investment forecasts for 2026. These analyses examine how geopolitical uncertainty, regulatory scrutiny, and evolving market dynamics shape business decisions and operational strategies.

In this episode of Voices for Change, Rima Hadid, general counsel of Emirates Investment Authority (EIA), talks to A&O Shearman senior manager, Justin Farrance...

The Capital Market Authority of the United Arab Emirates has introduced a comprehensive new licensing regime for Virtual Asset Service Providers, establishing eight distinct regulated activities with risk-based capital requirements and enhanced governance standards. The framework consolidates previous regulations while introducing stricter controls on privacy tokens, algorithmic tokens, and client asset holdings, positioning the UAE as a leading hub for regulated digital asset innovation.