
An asset-referenced virtual asset falls into VARA's Category 1, which requires a licence and per-token approval before issuance. This article sets out what VARA asks on capital, reserves, custody and redemption, and shows when a token instead falls to the Securities and Commodities Authority or the Central Bank.

A DIFC foundation gives family wealth a separate legal owner, with private governance through its charter and by-laws. This article explains the Article 17 corporate tax election, transparency requirements for underlying companies, the DIFC firewall against certain foreign succession and creditor claims, and the migration of foreign foundations into the DIFC.

Federal Decree-Law No. 25 of 2025 restructured agency from 1 June 2026, so a general power of attorney no longer covers sales, mortgages, or settlements. This guide explains what corporate authority documents must now specify, who can sign one, the Article 58(2) special authority rule for arbitration and settlement, and how a foreign parent legalises an instrument for use in the UAE.

Dubai Customs can audit any declaration for five years after clearance. This guide covers audit selection, the process, penalty exposure, and the voluntary disclosure route under Customs Policy No. 58/2024 that waives fines for errors disclosed before customs finds them.

Consultancy appointments in the UAE turn on a handful of clauses: the standard of care, supervision scope, copyright in drawings and liability caps under Article 390. This guide covers what developers and engineering firms should draft into appointments under the new Civil Code and Dubai Law No. 14 of 2025.

A general average declaration puts a lien over every saved consignment until security is posted. This guide covers how Federal Decree-Law No. 43 of 2023 and the York-Antwerp Rules apportion the loss, what cargo insurers pay, when contributions can be recovered from the carrier, and the one-year time bars that decide these claims.

Federal Decree-Law No. 16 of 2021 lets UAE exporters sell or pledge open account receivables, but excludes payments under documentary credits and endorsable instruments. This guide covers scope, future receivables, buyer notices, EIRC registration priority, and who may lawfully act as a factor.

Federal Law No. 3 of 2022 now permits arbitration in registered UAE commercial agency disputes, but registration status, Committee referral, seat selection, and legacy clauses still decide whether the arbitration clause works in practice.

An action to set aside a UAE-seated arbitral award must be filed within 30 days of notification, and the clock runs whether or not the decision-makers have read it. This 2026 guide maps every deadline that governs challenging and enforcing an award, onshore and in the DIFC and ADGM.

A DIFC-seated award is supervised by the DIFC Courts, which makes a debtor's onshore annulment attempt fail on jurisdiction. This 2026 guide sets out how the award moves from DIFC ratification to execution against assets in onshore Dubai.

The DIFC and ADGM operate separate employment regimes from UAE mainland labour law. This guide compares the three systems on end-of-service benefits, DEWS, leave, notice, termination, disputes, Emiratisation, and employer compliance in 2026.

A telehealth service in the UAE is lawful only when its facility holds telehealth authorisation and its patient data stays inside the country. This article sets out the DHA, DOH, and MOHAP licensing model, the Federal Law No. 2 of 2019 localisation rule, the transfer exemptions, and the penalties.

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.

From January 2027, a PDF will no longer count as a tax invoice in the UAE. Businesses with revenue of AED 50 million or more must appoint an accredited service provider by 30 October 2026. This article explains the scope, the exclusions, and what a non-compliant invoice costs.

Professional indemnity insurance for a UAE regulated firm is set by its regulator, not a single rule. This article covers the DFSA conduct requirement in the DIFC, the FSRA minimum standards from January 2026, mainland insurance firms under the new CBUAE Law, and the mandatory medical malpractice cover that healthcare providers need instead of generic PII.

DFSA investigations start from a supervisory referral, a complaint, an AML failure, or a request from another regulator. This article sets out what triggers enforcement, the DFSA's powers under the Regulatory Law 2004, the firm's duty to cooperate, and how to respond from the first notice through to the Financial Markets Tribunal.