United Arab Emirates: M&A/Private Equity

Selling a business in the UAE involves complex tax considerations that can significantly impact your final proceeds. This guide examines the critical tax implications of share sales versus asset sales, participation exemptions, deal structures, and timing issues that founders and business owners must understand before entering negotiations.

Buying a business is not only about agreeing on a price. A company may appear profitable and well-established, but the buyer could also be taking on unpaid liabilities, contractual restrictions, employment disputes, regulatory problems or pending claims.

Intellectual property valuation combines art and science, requiring businesses to navigate traditional cost, market, and income approaches while understanding that an asset's worth depends on context, purpose, and strategic positioning. From the historic "diaper wars" between P&G and Kimberly-Clark to modern pharmaceutical portfolios, this exploration reveals how IP value fluctuates based on who holds it, when, and why—making effective valuation essential for licensing, M&A, financing, and strategic d

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...

While many organizations perceive their business entity as a legal formality, it's actually the backbone of their operations. Everything from growth potential to tax strategy and governance depends on the entity structure.

At a time when global investment environments are becoming increasingly complex, due diligence in finance has evolved from a traditional financial vetting tool into a multi-dimensional process.

In the Middle East, a family business is not just a commercial venture but a legacy, often with family members holding majority ownership and steering day-to-day operations.