Middle East: Corporate/Commercial Law

BLK Partners is a multi-jurisdictional law firm operating across Saudi Arabia, UAE, Lebanon, and Egypt, providing comprehensive legal services under registered trademarks in each region.

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.

Israel's Knesset has introduced a groundbreaking private investment fund in trust regime that enables supervised mutual funds to invest in alternative assets for the first time. How will this regulatory shift affect fund managers currently operating under private structures, and what decisions must they make before the February 2027 implementation deadline?

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.

Egyptian Law No. 93 of 2000 establishes a comprehensive legal framework for central depository and registration of financial instruments, transforming Egypt's capital market infrastructure from physical securities trading to an integrated electronic system. How does this legislation enhance market efficiency, protect investor rights, and align with international best practices in financial market regulation?

Dubai's Executive Council has introduced Resolution No. 40 of 2026, establishing a comprehensive framework for economic and social incentives across multiple sectors. The resolution creates a flexible regulatory system that allows targeted, temporary support measures while preserving legal certainty and stability. How does this framework balance responsive economic policy with the need for predictable business environments?

The UAE Cabinet has issued Cabinet Decision No. 149 of 2026, fundamentally revising input tax apportionment rules under Article 55 of the VAT Executive Regulations.

Egypt's digital economy has transformed data into a strategic asset, yet its valuation remains poorly understood on corporate balance sheets. This analysis examines how Egypt's Personal Data Protection Law No. 151 of 2020 and its 2025 Executive Regulations fundamentally shape data's economic value, the methodologies for valuing data assets, and the critical role legal counsel must play in data-focused transactions to bridge the gap between regulatory compliance and commercial reality.

Register NGO Guide in Egypt explains the legal, regulatory, and procedural requirements for establishing and operating NGOs under Egyptian law.

في ظل تنامي دور العمل الأهلي الدولي وتزايد إسهام المنظمات غير الربحية الأجنبية في مجا&

Global philanthropic giving is a major economic force, with cross-border philanthropy totalling USD70 billion in 2023.*