United Arab Emirates: Corporate/Commercial Law

The UAE Cabinet has issued Executive Regulations to the Competition Law, introducing significant procedural clarifications for merger control filings.

Federal Decree-Law No. 20 of 2025 introduces significant amendments to the UAE's Commercial Companies Law, fundamentally reshaping corporate structuring possibilities. How do statutory drag-along and tag-along rights, multiple share classes for LLCs, and cross-jurisdictional redomiciliation enhance transactional flexibility and minority protections? This analysis examines the sophisticated evolution of the UAE's corporate legal framework and its implications for complex investment structures.

In the context of the continuous development of corporate structures and the expansion of activities through multiple entities, a precise legal question arises concerning the extent of a parent...

For years, pricing between group companies in the UAE was more about practicality than policy. That approach has changed quickly and decisively. Today, the context of transfer pricing in the UAE is no longer limited to tax teams.

The Federal Tax Authority (“FTA”) has issued Public Clarification CTP010, providing guidance on the meaning of “director” and “officer” for the purposes of the UAE Corporate Tax regime.

Most companies building their headcount plans in the UAE in 2026 are still working off assumptions they had from 2023. Now, that gap is showing up at an alarming rate.

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.

Businesses operating in the UAE face severe consequences for failing to comply with anti-money laundering regulations, including substantial fines ranging from AED 50,000 to AED 5,000,000 per violation. Understanding the comprehensive AML framework under Federal Decree-Law No. 10 of 2025 is essential for financial institutions and designated non-financial businesses to implement proper customer due diligence, maintain accurate records, and avoid costly penalties that can damage corporate reputation.

The UAE and Ecuador have recently taken a significant step towards deepening cross‑border investment through the signing of a bilateral investment treaty (BIT).

The Federal Tax Authority (“FTA”) has issued Public Clarification CTP010, providing guidance on the meaning of “director” and “officer” for the purposes of the UAE Corporate Tax regime.

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.

Corporate governance is not merely a compliance exercise; from a business perspective, it is a condition for stability and sustainable growth. It clarifies authority, allocates responsibility...