United Arab Emirates: Corporate/Commercial Law

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...

Against a backdrop of rising military conflict across the world, people, assets and supply chains are at risk. Here we explore the business impact of the war in the Middle East, although the general points are applicable globally.

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.

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.

There has been a noticeable uptick in sophisticated scam arrangements targeting corporates in the energy, infrastructure and broader commercial sectors, particularly in relation to purported financing...

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 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...