United Arab Emirates: Corporate Governance

Anthony Saad and Bharat Rajani examine the UAE Commercial Companies Law amendments introduced by Federal Decree-Law No. 20 of 2025, exploring reforms that enhance corporate flexibility, investor protection, and business structuring opportunities. The amendments introduce developments such as multiple share classes, statutory drag-along and tag-along rights, redomiciliation between mainland and free zone jurisdictions, and the recognition of non-profit companies.

The UAE has long been perceived as an efficient hub for regional and international group structures with low tax rates. However, it's time to recalibrate that perception.

The rapid evolution of the virtual asset industry has introduced both unprecedented opportunities and significant regulatory challenges.