Featured Insights Overview

Free zone companies are losing the 0% corporate tax rate due to basic compliance failures. This article shows what the FTA actually checks and how to avoid a five-year lockout.

Foreign companies can become taxable in the UAE without incorporating locally. This article breaks down how permanent establishment risk arises and what to fix before exposure turns into liability.

A regulatory and structuring comparison of REITs, closed-ended property funds, and SPV portfolios under the DFSA, FSRA, and CMA frameworks, including the corporate tax treatment under Cabinet Decision No. 34 of 2025.

Freight forwarders in the UAE may be treated as carriers depending on how they contract and perform transport obligations. This article explains Article 199 classifications, joint liability exposure, limitation rules, and recent Dubai court developments.

The UAE’s 2023 Maritime Law significantly expands the scope of vessel arrest and changes how claims are secured and enforced. This article explains qualifying maritime debts, sister ship arrest, countersecurity requirements, and release mechanisms.

Private school licensing in the UAE requires approval from emirate-level regulators alongside compliance with federal education law. This article explains ownership requirements, inspection frameworks, fee regulation, and ongoing compliance obligations.

Non-payment remains the most common trigger for construction disputes in the UAE, with no statutory adjudication regime to resolve claims quickly. This article explains how contractors use suspension, precautionary attachment, and enforcement strategies to recover unpaid work.

The UAE Competition Law now applies to all businesses with no SME exemption and significantly higher penalties for anti-competitive conduct. This article explains prohibited agreements, dominance rules, economic dependency, and how enforcement unfolds in practice.

Free zone customs treatment in the UAE suspends duties but does not remove regulatory oversight or compliance obligations. This article explains re-export procedures, export control permits, sanctions screening, and the penalties companies face when shipments go wrong.

Food safety compliance in the UAE is enforced through federal law and municipal inspection regimes that operate in parallel with trade licensing. This article explains what food businesses must put in place before operating and how enforcement, inspections, and penalties work in practice.

Hotel management agreements in the UAE allocate control to operators while leaving financial and regulatory risk with the owner. This article examines fee structures, performance tests, termination rights, and key structuring risks in long-term operator contracts.

Health insurance is now a mandatory requirement for all private-sector employees across the UAE, enforced through visa processing and regulatory oversight. This article explains employer obligations, coverage rules by emirate, and how claims disputes are handled under the current framework.

Fund manager licensing in the UAE depends on the jurisdiction you choose, with DIFC, ADGM, and mainland regimes applying different capital, governance, and marketing rules. This article compares all three and outlines how fund managers should approach structuring decisions in 2026.

Decennial liability imposes strict ten-year exposure on contractors and consultants in UAE construction. This article explains liability triggers, subcontractor recovery, limitation periods, and key changes under the 2026 Civil Code.

The UAE now operates a mandatory pre-closing merger control regime for notifiable transactions. This article explains when competition clearance is required, how the thresholds work, and what buyers need to build into their acquisition timeline and transaction documents. The turnover and market share thresholds were fixed by Cabinet Decision No. 3 of 2025, and the Ministry of Economy has confirmed the framework’s role in reviewing economic concentration transactions.

Foreign companies can establish a UAE mainland branch without a local service agent, but the process still requires Ministry of Economy approval, local licensing, and full parent company liability. This article explains how branch registration works in 2026, what changed under Resolution No. 138 of 2024, and when a branch may be preferable to an LLC or free zone structure.

Workplace injury liability in the UAE operates across statutory labour compensation, civil damages, and criminal enforcement at the same time. This article explains how MOHRE claims, insurance obligations, and safety failures create overlapping exposure for employers in high-risk sectors.

Construction firms in the UAE operate across an unusually dense regulatory landscape, with two major legislative changes taking effect in 2026 alone. The legal risks are not concentrated at the start or end of a project but distributed across its entire lifecycle, from tender to defects liability and beyond. This article maps the areas where ongoing legal support is not a luxury but a structural requirement for any firm operating at scale in the UAE construction market.

Aircraft registration in the UAE requires compliance with GCAA rules and qualifying ownership structures. This article explains how leasing, security interests, and the Cape Town Convention interact with UAE law for operators, lessors, and financiers.

The UAE overhauled its pharmaceutical regulatory framework in 2025. The Emirates Drug Establishment now issues marketing authorisations and oversees drug registration, taking over functions previously handled by MOHAP. This article explains how the new system works, which authority applies in each emirate, and what pharmaceutical companies need to do to obtain and maintain market access.