
Federal Decree-Law No. 43 of 2021 controls dual-use goods in the UAE, and an item is caught by its technical specification, not its label. Traders and logistics firms need a permit to export, re-export, or transit controlled goods, and US and EU rules reach UAE re-exports as well.

Cabinet Decision No. 142 of 2024 imposes a 15 per cent minimum tax on large multinational groups in the UAE from 2025. A zero per cent free zone rate no longer means a zero per cent result. This article explains scope, the free zone interaction, and the first filing deadline.

Cabinet Decision No. 142 of 2024 imposes a 15 per cent minimum tax on large multinational groups in the UAE from 2025. A zero per cent free zone rate no longer means a zero per cent result. This article explains scope, the free zone interaction, and the first filing deadline.
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