Tanya Jain, Author at LexisNexis Middle East

Iran: UN Security Council demands halt attacks on Gulf states

17/03/202617/03/2026
by Tanya Jain

Khaleej Times, 12 March 2026: The UN Security Council has adopted a resolution demanding that Iran immediately stop its missile and drone attacks on Gulf countries amid escalating regional conflict.

The resolution passed with 13 votes in favour and two abstentions (China and Russia), and was co‑sponsored by a record 135–136 UN member states, signalling unusually broad international support. It demands the cessation of all Iranian attacks on Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, the UAE and Jordan, and condemns attempts to obstruct maritime navigation, including through the Strait of Hormuz.

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News developments

Bahrain: Prosecution seeks maximum penalties in terrorism‑related cases

17/03/202617/03/2026
by Tanya Jain

Bahrain Daily Tribune, 11 March 2026: Bahrain’s Public Prosecution has urged the Criminal Court to impose the maximum penalties on several defendants accused of promoting, justifying and encouraging acts of terrorism linked to the IRGC attack.

During hearings, prosecutors presented evidence showing the defendants had circulated materials supporting the terrorist act, possessed content glorifying terrorism, and taken photographs of restricted locations in violation of national‑security laws. The Prosecution stressed that such behaviour amounts to a betrayal of the country whose citizenship and resources the defendants benefitted from.

It argued that these acts instil fear, threaten citizens and residents, destabilise public security and undermine social stability, particularly amid the current regional challenges arising from Iranian aggression.

The Public Prosecution reiterated its commitment to confronting any conduct that violates Bahraini law or endangers national security, emphasising that the rule of law remains essential for protecting rights, freedoms and public order.

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News developments

Bahrain: Overstay fines waived for visitors after airspace closure

17/03/202617/03/2026
by Tanya Jain

Gulf Digital News, 12 March 2026: Bahrain has announced temporary exemptions from overstay fines for visit‑visa holders affected by the kingdom’s airspace closure following recent Iranian attacks.

The Nationality, Passports and Residence Affairs (NPRA) confirmed that all visitors whose permitted stay expired on or after 28 February 2026 will receive a one‑month waiver once Bahrain’s airspace reopens. The move follows widespread flight cancellations and suspensions linked to the regional security situation.

The NPRA also clarified that visit visas that were valid on 28 February 2026 will be extended for three months for travellers who applied before that date but were unable to enter Bahrain due to the exceptional circumstances.

Authorities stressed that the measures are intended to ease the impact on travellers and to facilitate movements once normal aviation operations resume. The NPRA urged the public to follow official channels for updates, including its call centre, WhatsApp service, virtual assistant and support email.

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News developments

Lexis Middle East Gulf Tax – Spring 2026 Edition

12/03/202612/03/2026
by Tanya Jain

Brought to You by Tolley+ Middle East

In this Spring 2026 edition of Lexis Middle East Gulf Tax, we unpack the latest tax reforms, regulatory updates, and compliance priorities shaping corporate strategy across the GCC. From sweeping amendments to UAE tax procedure laws to the re‑engineering of Saudi Arabia’s White Land regime, this issue delivers clear, practical insights for tax leaders, finance professionals, and advisers navigating an increasingly complex fiscal landscape.
With expert commentary, regional news coverage, case-focused analysis, and in‑depth practitioner perspectives, this edition equips businesses with the clarity needed to stay compliant, mitigate risk, and anticipate regulatory change.

Stay informed, proactive, and aligned with the fast‑evolving tax frameworks across the Middle East.

FEATURE: PAYBACK TIME – UAE TAX REFUNDS & AUDITS

Keith Donegan and Luis Miguel Alonso of KPMG Middle East break down the major amendments introduced by Federal Decree‑Law No. 17/2025, including new five‑year refund deadlines, audit windows, transitional rules, and the expanded statute of limitations.

FEATURE: WHITE LAND – STILL TAX?

Austin Judson of CMS analyses the transformation of Saudi Arabia’s White Land regime from “tax” to “fee” and explains how new rates, valuation rules, and development criteria impact landowners, developers, and investors.

WHAT’S NEW: VAT ANTI‑FRAUD MEASURES

A look at the UAE’s expanded Reverse Charge Mechanism for metal scrap and other anti‑fraud efforts, detailing compliance steps for suppliers, declaration requirements, and cash‑flow implications.

TAX NEWS ROUND-UP

A focused summary of the latest tax treaty updates and regulatory developments across the Gulf, offering essential insights for professionals navigating multi-jurisdictional tax environments.

PRACTICAL FOCUS: TAXATION OF GAMING & GAMBLING IN THE UAE

Habib Al Mulla & Partners explore the UAE’s emerging regulated gaming sector and its Corporate Tax implications, from taxable income and deductibility rules to transfer pricing, Free Zone structures, and foreign tax credit considerations.

TAX PROFESSIONAL PROFILE: PHARMACEUTICALS

Amedeo Aragona of Novartis discusses the evolving tax landscape in the Middle East, audit pressures, technology-driven changes, sector‑specific compliance priorities, and the growing impact of transfer pricing and APAs. With added practitioner insight from MMJS Consulting on transfer pricing complexities in GCC pharmaceutical supply chains.

ANY QUESTIONS? VAT & DECEASED PERSONS IN BAHRAIN

A clear guide to the VAT consequences when a registered individual passes away from deregistration timelines to liability handling, inheritance documentation, and compliance responsibilities of heirs.

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Lexis Middle Easr Gulf Tax_Spring 2026_ePDF

Have you read the Lexis® Middle East Gulf Tax – Past editions? Click the links below to access them.

Lexis Middle East Gulf Tax | Summer 2025

Lexis Middle East Gulf Tax | Spring 2025

Lexis Middle East Gulf Tax | Autumn 2024

Lexis Middle East Gulf Tax | Summer 2024

News developments

Dubai: New public‑safety law

11/03/202611/03/2026
by Tanya Jain

The National, 6 March 2026: Dubai has issued a new public‑safety law aimed at protecting lives and property by regulating safety standards across facilities, events, products, and public spaces.

Sheikh Mohammed bin Rashid, Prime Minister and Ruler of Dubai, has set out a new law that establishes a legislative framework to enhance public‑safety standards throughout the emirate. The law will take effect on 1 June 2026 and will be published in the Official Gazette. It aims to reduce injuries, deaths, and property damage from accidents, while ensuring the safety of public services and products placed on the market. It also seeks to regulate safety at venues and during events.

The law sets out detailed rules covering equipment standards, lighting and ventilation requirements, safe entry and exit routes, capacity limits to prevent overcrowding, and controls on noise levels to mitigate hearing risks. Venues and event organisers must provide fire‑fighting equipment, emergency‑evacuation measures, first‑aid supplies, trained safety supervisors, alarm systems, clear signage, and a comprehensive public‑safety management plan.

The legislation establishes safety standards for maintenance activities in homes and inhabited buildings, for electrical devices and equipment, and for facilities such as swimming pools and beaches. It redefines public responsibilities by requiring all individuals to comply with safety instructions in public spaces, including observing permitted swimming times and avoiding restricted areas.

The law prohibits the handling of explosives, fireworks, toxic or flammable materials, or unsafe products without authorisation. It also bans the disposal of dangerous materials in waste containers, any tampering with such containers, and unauthorised interference with manholes, sewer pipes, or stormwater drains. Further, it prohibits the sale or use of tools, devices, or products intended for human use, entertainment, or education if they do not meet safety requirements.

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News developments

Oman: APSR issues new risk-management rules for utilities

11/03/202611/03/2026
by Tanya Jain

Oman observer, 8 March 2026: Oman’s Authority for Public Services Regulation (APSR) has issued two new regulations aimed at strengthening risk management and business continuity across the electricity, water, and sanitation sectors.

The APSR has introduced two regulatory frameworks: the first covers risk management and continuity for the electricity and water sector, while the second addresses the water and sanitation sector. Both regulations are designed to enhance licensees’ ability to manage emergencies, natural disasters, cyber threats, and operational disruptions, ensuring uninterrupted service delivery.

Under the new rules, all licensees must establish an integrated risk‑management and business‑continuity system within six months of implementation. They must also develop, test, and periodically update comprehensive risk‑management plans, and are required to submit annual reports that include risk assessments, exercise results, and improvement updates.

The regulations require companies to allocate the necessary technical and administrative resources and to cooperate fully with APSR audits. Administrative fines of up to RO 500,000 may be imposed for violations, with penalties doubled for repeated breaches.

The APSR stated that the rules aim to strengthen resilience, transparency, and preparedness across utilities, promoting global best practices in risk management and supporting Oman’s broader national development objectives.

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News developments

UAE: Ministry warns firms over price hikes amid crisis

11/03/202611/03/2026
by Tanya Jain

Khaleej Times, 8 March 2026: The UAE has warned 449 firms for raising prices during the ongoing regional military crisis following extensive nationwide inspections.

Ministry of Economy and Tourism has conducted approximately 4,468 inspection tours across various markets since the onset of the regional conflict. These inspections have identified 449 establishments that increased prices without justification, prompting formal warnings as part of regulatory enforcement.

The ministry has emphasised that market stability and consumer protection remain key priorities during the crisis, especially as supply chains face pressure from heightened regional tensions. Authorities continue monitoring compliance to prevent exploitation and will escalate measures against any entities that violate approved pricing rules.

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News developments

Kuwait: KPC declares force majeure

11/03/202611/03/2026
by Tanya Jain

Times Kuwait, 7 March 2026: Kuwait Petroleum Corporation (KPC) has declared force majeure and begun reducing crude‑oil output due to severe disruption of shipping through the Strait of Hormuz.

KPC has initiated precautionary production cuts after explicit threats against vessels transiting the Strait of Hormuz and a near‑absence of available tankers in the Arabian Gulf. The company has explained in a trade notice that safe maritime passage is compromised, prompting the declaration of force majeure.

The Strait of Hormuz handles roughly 20% of global oil and LNG supplies, and ongoing disruptions have already led to output cuts in Iraq and Qatar, with analysts warning that the UAE and Saudi Arabia may also face reductions if storage capacity tightens. KPC has not specified the exact scale of its reduction but noted that Kuwait had produced about 2.6 million barrels per day in February and that production levels will be reviewed as conditions evolve.

The corporation remains prepared to restore output once maritime conditions allow, highlighting its significant role as a major exporter of naphtha to Asia and jet fuel to north‑west Europe. Complementary reports indicate that the force majeure notice cites explicit threats and the absence of shipping capacity as the primary legal grounds for the declaration.

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News developments

Kuwait: Banks announce temporary closures

11/03/202611/03/2026
by Tanya Jain

Arab Times, 8 March 2026: Major banks in Kuwait have temporarily closed their headquarters as a safety measure following recent security developments.

Several leading institutions have confirmed the precautionary suspension of operations at their main offices. The National Bank of Kuwait has closed its headquarters from 8 March until further notice, citing the need to ensure safety and maintain business continuity. Boubyan Bank has also suspended operations at its headquarters and affiliated branches, stating that the measure aims to protect employees and customers.

Kuwait Finance House has announced a one‑day suspension of work at its main buildings and departments located in Baitak Tower. All banks have reaffirmed that they remain operational through electronic channels and alternative services. Complementary reports indicate that nationwide banking services continue, with digital platforms and ATMs remaining available to customers.

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News developments

UAE: Authorities warn against sharing crisis‑related rumours

11/03/202611/03/2026
by Tanya Jain

Gulf News, 8 March 2026: The UAE has issued a strong warning against circulating rumours or unverified crisis‑related content online, stressing that offenders face heavy fines and potential imprisonment.

Authorities have detected a noticeable rise in false news, manipulated videos, and misleading images circulating on social media amid ongoing regional tensions. Many of the materials have repurposed old footage from unrelated incidents abroad, presenting them as current events inside the UAE.

Attorney General Hamid Saif Al Shamsi has warned residents against photographing or sharing images and videos of accident sites or damage caused by falling debris, noting that such content could provoke public panic or distort the perception of safety conditions in the country. He has affirmed that public‑safety institutions continue to operate effectively and that daily life remains stable nationwide.

Legal experts cited that spreading rumours or unverified information constitutes a criminal offence under Federal Decree-Law No. 34/2021 concerning the Fight Against Rumors and Cybercrime. Article 52 of Federal Decree-Law No. 34/2021 provides for penalties including up to two years in prison and fines reaching Dh200,000 for publishing or reposting false or misleading information that contradicts official announcements or harms public security.

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