LexisNexis Middle East

Dubai: New Service Launched for Donations Through Cryptocurrency

24/12/202524/12/2025
by Hannah Gutang

Khaleej Times, 19 December 2025: Dubai has introduced a new service allowing charities to receive donations in cryptocurrency under regulated and transparent procedures.

Dubai’s Islamic Affairs and Charitable Activities Department has launched a service enabling donations to be made using cryptocurrencies and other virtual assets. The department will oversee and regulate all fundraising activities involving virtual assets to protect donors’ money, ensure transparency, and maintain compliance with approved regulatory standards.

Workshops have been organised to guide charities on the procedures and requirements for adopting the service. The Executive Director of the Charitable Work Sector encouraged charities to apply for initial authorisation so the activity can operate safely and in line with Dubai’s future vision. The new service will allow charities to accept donations through a wider range of methods that suit donors’ preferences.

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News developments

Bahrain: Anti-Corruption Cooperation Law Ratified Under OIC Framework

24/12/202524/12/2025
by Hannah Gutang

Bahrain Daily Tribune, 23 December 2025: Bahrain has enacted a new law, ratifying the Makkah Al Mukarramah Convention on Anti-Corruption Law Enforcement Cooperation, reinforcing its commitment to regional efforts against corruption.

His Majesty King Hamad bin Isa Al Khalifa has approved Bahrain Law No. 43/2025 following its passage by the Shura Council and the Council of Representatives. The law, which came into effect immediately after publication in the Official Gazette, formalises Bahrain’s adherence to the Makkah Al Mukarramah Convention—a multilateral agreement among Organisation of Islamic Cooperation (OIC) member states aimed at enhancing collaboration in combating corruption.

Officials say the move underscores Bahrain’s commitment to transparency, accountability, and international cooperation in tackling financial crimes and promoting good governance.

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News developments

ADGM: Registration Authority Issues New Commercial Permits Rules for Events, Promotions and Temporary Activities

24/12/202524/12/2025
by Hannah Gutang

The ADGM Registration Authority has issued new rules under the Commercial Permits Regulations 2024 to regulate events, sales and promotions, and temporary commercial activities within the financial free zone.

The Registration Authority has expanded its permission framework covering Entertainment and Events, Temporary Commercial Activity, and Sales and Promotion. These rules aim to strengthen consumer protection by ensuring that commercial, promotional, and temporary activities within ADGM are conducted transparently and responsibly.

Under the updated framework, businesses wishing to operate on a temporary basis within ADGM must obtain a temporary commercial permit for a defined period. This requirement applies to entities who are not permanently established in ADGM but want to conduct short‑term commercial operations.

The Rules also introduce a mandatory sales and promotions permit for ADGM‑licensed entities and temporary permit holders engaging in specific promotional or sales‑related activities. This ensures that marketing practices are properly supervised and aligned with ADGM’s consumer‑protection standards.

In addition, an entertainment and events permit is now required for certain activities, including events, entertainment productions, photography sessions, and speaking engagements. These permits ensure that public‑facing activities meet ADGM’s operational, safety, and regulatory expectations.

The Rules also establish conditions and compliance obligations on the issue of all permit types, setting out eligibility criteria, operational standards, and regulatory expectations for applicants.

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News developments

UAE: Amendment of Corporate Tax Law to Simplify Settlements and Enable Refunds

18/12/202518/12/2025
by Hannah Gutang

Gulf News, 15 December 2025: The UAE has altered its corporate tax framework, introducing clearer settlement rules and allowing businesses to claim refunds on unused tax credits.

A new Federal Decree-Law has been enacted, amending key provisions of Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses. The changes aim to streamline the calculation and settlement of corporate tax obligations and establish a formal process for refunding unutilised tax credits derived from eligible incentives and reliefs.

Under the amendment, corporate tax liabilities will be settled in a defined sequence. Businesses must first offset their liability using withholding tax credits under Article 46 of Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses, followed by foreign tax credits under Article 47 of Federal Decree-Law No. 47/2022. Additional reductions may then be applied using other approved incentives or relief balances as specified by the Cabinet. Any remaining tax due must be paid in accordance with Article 48 of Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses.

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News developments

Sharjah: Beekeeping Licensing System Introduced

18/12/202518/12/2025
by Hannah Gutang

Khaleej Times, 16 December 2025: Sharjah has introduced a licensing mechanism for beekeepers and site usage in order to regulate practices, safeguard local bee species, and enhance food security.

The new licensing framework will help support and empower beekeepers by providing them with access to licences and will also enable them to benefit from government and financing programmes.

A key objective is to protect indigenous bee species from diseases and pests, preserving biodiversity and ensuring high-quality local honey production. It is also hoped that it will improve food security through regulated practices and reduce violations and irregularities in this sector.

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News developments

Saudi Arabia: Digital Health and Safety Transformation

18/12/202518/12/2025
by Hannah Gutang

Arab News, 15 December 2025: Saudi Food and Drug Authority (SFDA) has introduced a number of new digital health and safety systems.

The digital tools are being used to strengthen pharmacovigilance and oversight of cosmetic safety. The transformation began with the launch of the fully digital “Saudi Vigilance” platform, which has replaced paper-based adverse reaction reporting. Smart reporting forms and behavioural nudges have also improved data quality and completion rates, while centralised dashboards are providing real-time analysis of adverse events, enabling early detection of safety signals.

In addition, Robotic Process Automation (RPA) has been used to streamline medication safety processes by automating repetitive tasks such as report sorting and data checks, significantly improving efficiency. The SFDA has also integrated digital safety measures into hospital systems, delivering alerts and training materials directly to healthcare professionals. Finally, the Saudi Name Registration (SNR) platform is now improving drug name safety checks in both Arabic and English, reducing the risk of medication errors.

SFDA also plan to deploy artificial intelligence tools for cosmetic product safety, including automated ingredient checks and consumer feedback analysis.

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News developments

QFC: Proposed New Rules for Wholesale Advisory Firms

18/12/202518/12/2025
by Hannah Gutang

The Qatar Financial Centre Regulatory Authority (QFCRA) has issued a consultation 2025/03 proposing amendments to the Investment Management and Advisory Rules 2014 (INMA), which would introduce a dedicated regime for Wholesale Advisory Firms (WAFs).

These WAFs would provide advisory services exclusively to the largest, most sophisticated customers.

The aim is to create a transparent and proportionate regulatory regime for firms serving wholesale clients, which reflects their lower risk profile and reduces unnecessary compliance burdens.

The new wholesale customer category would be restricted to government agencies, state-owned enterprises, and Qatar Stock Exchange-listed companies with assets exceeding 20 billion Riyals.

WAFs would have to operate as QFC branches, leveraging home jurisdiction oversight and existing risk management frameworks.

The full anti-money laundering rules would be replaced with a simplified framework in these cases, with basic reporting, an AML policy, training, and an MLRO required, but no deputy needed. The customer protection rules would also mostly be disapplied, except principles on fair treatment, client classification, conflicts of interest, and record keeping.

In terms of governance, there would be reduced controlled functions (senior executive, MLRO, senior management), simplified internal control requirements, and a reliance on head office systems. On the competency rules, core competency would be retained for key roles, but training requirements would be removed.

The Investment Management and Advisory Rules 2014 would mostly apply, but there would be exemptions for professional indemnity insurance and prescriptive investment research requirements.

The consultation ends on 8 February 2026, and comments should be sent to consultationpapers@qfcra.com

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News developments

Kuwait: Ministry Launches Digital Service for Accessing Full Court Rulings

18/12/202518/12/2025
by Hannah Gutang

Kuwait Times, 15 December 2025: Kuwait’s Ministry of Justice has introduced a new feature on the Sahel e-services app, which enables users to obtain complete court rulings electronically as part of its digital transformation strategy.

Litigants can now access the full text of court judgments through the Sahel application without having to visit court premises. The service aims to streamline procedures, save time, and allow individuals to submit official rulings to government entities and other institutions which require legal documentation.

This initiative follows the launch of two other additional services in November 2025— Family Insurance Fund certificates and Court of Cassation rulings.

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News developments

Bahrain: Shura Council Rejects Bill to Cap Foreign Work Permits

18/12/202518/12/2025
by Hannah Gutang

Bahrain Daily Tribune, 15 December 2025: Bahrain’s Shura Council has unanimously voted against a proposal to impose fixed limits on foreign work permits, opting to preserve flexibility in labour market regulation.

The Shura Council rejected a bill that would have required the national labour market plan to include a mandatory ceiling on work permits issued by the Labour Market Regulatory Authority (LMRA). The proposal, previously approved by Parliament, sought to replace the current discretionary wording with a binding obligation.

The Services Committee, supported by the government, LMRA, and the Ministry of Labour, argued that the amendment would restrict the authority’s ability to respond to economic fluctuations and labour shortages. Members warned that rigid caps could deter investment, reduce market adaptability, and encourage unlawful recruitment practices.

Officials emphasised that the existing framework already allows ceilings to be introduced through executive decisions when necessary, while maintaining flexibility to adjust policies in line with demand. Following the debate, the Shura Council returned the bill to Parliament for reconsideration, reaffirming Bahrain’s commitment to a dynamic labour market approach.

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News developments

Lexis Middle East Gulf Tax – Winter 2025 Edition

16/12/202516/12/2025
by Hannah Gutang

Brought to You by Tolley+ Middle East

The Winter 2025 Edition of Lexis Middle East Gulf Tax brings readers a sharp and timely exploration of evolving tax regulations and practices across the GCC region. This issue is rich with expert insights, legislative updates, and practical guidance for tax professionals navigating an increasingly complex landscape.

FEATURE: WHAT TO TAKE INTO ACCOUNT

Ghulam Ali of Rosemont Partners outlines how new rules on the accounts and audit of tax groups and ADGM Qualifying Free Zone Persons illustrate the challenging overlap between tax compliance and licensing authority requirements.

FEATURE: PILLAR TWO: THE NEXT CHAPTER

Mubeen Khadir and Shashank Chandak of KPMG explore the active measures GCC states are taking to legislate for Pillar Two and implement its requirements. Their insights highlight what could come next as regional progress intersects with global developments and differing jurisdictional approaches.

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: FAMILY WEALTH STRUCTURES

Authored by Jacopo Crivellaro of Baker McKenzie, this article reviews the UAE FTA’s CTP008 guidance on family wealth structures and recommends that families and advisers check compliance, evaluate restructuring needs, verify Article 17 status, and ensure arm’s-length pricing is met.

TAX PROFESSIONAL PROFILE: THE PUBLIC SECTOR POSITION

Tiago Albuquerque Dias, Head of Tax at EWEC, highlights that the complexities of exemption status within the public sector present unique challenges that demand a specialised analytical approach.

ANY QUESTIONS? HOW TO DEAL WITH RETROACTIVE CHANGE?

Markus Susilo of Baker Tilly delves into the legal and practical implications that may occur in the UAE when new tax legislation takes effect retroactively.

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Lexis Middle East Gulf Tax – Winter 2025

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