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Lexis Middle East Law Alert: January-February 2026 Edition Publications

Lexis Middle East Law Alert: January-February 2026 Edition

  • 10/02/202610/02/2026
  • by Hannah Gutang

The January–February 2026 edition of Lexis Middle East Law Alert delivers essential insight into the latest legal, regulatory, tax, and financial developments across the Middle East. This issue features an in-depth analysis of key amendments to the UAE Commercial Companies Law, Bahrain’s strengthened anti-money laundering framework impacting notaries, and major regulatory changes across the GCC. It also covers evolving tax and finance regimes, capital market liberalisation, AI governance and digital transformation, alongside expert commentary, case analysis, and a roundup of significant leadership moves across the region.

This edition offers a comprehensive yet concise look at the shifting legal and regulatory landscape in the Middle East.

FEATURE: IN BETTER COMPANY

Federal Decree-Law No. 20/2025 introduces amendments to just 15 articles of the UAE Commercial Companies Law, but as Ashley Connick of Curtis, Mallet-Prevost, Colt & Mosle LLP explains, these targeted changes are likely to be far-reaching.


FEATURE: AML CHANGE OF NOTE

Noor Al Rayes and Fatema Sarha of Al Tamimi & Company explore how a new Bahraini decision is transforming notaries into key gatekeepers in the battle against money laundering.


IN-HOUSE PROFILE: AN AI ON EXPANSION

Roula Khaled, General Counsel and Head of Ethics and Compliance at Khazna Data Centres, shares her insights on how AI and emerging technologies are reshaping legal practice and opening up new pathways for business expansion.


IN-HOUSE PROFILE: PRACTITIONER PERSPECTIVE

Nick O’Connell of Bird & Bird unpacks Saudi Arabia’s AI Adoption Framework, offering insight into how the Kingdom is shaping responsible AI use.


MOVERS AND SHAKERS

Promotions, appointments, and leadership changes—discover the career moves driving change across the region’s legal sector.


CONTRACT WATCH: EMPLOYMENT CONTRACTS

Sarit Thomas from Clyde & Co highlights Saudi Arabia’s new employment contract reforms, introducing dual registration, standardised contracts, and faster wage enforcement, with phased implementation through 2026.


TAX AND FINANCE ROUND-UP

Keep pace with the region’s evolving tax and finance landscape, including important updates on the GCC sugar tax.


Lexis Middle East Law Alert_January-February 2026

Explore the past editions of the Lexis® Middle East Law Alert and stay up-to-date with the latest news! Click the links below for instant access to older editions.

Lexis Middle East Law Alert_July-August 2025
Lexis Middle East Law Alert_May-June 2025
Lexis Middle East Law Alert_March-April 2025

LEGAL ROUND-UP

Stay up to date with our latest legal round-up, including updates on the UAE Civil Code and other significant regulatory developments.


LAW MONITOR

Discover the latest legal developments across the GCC, including key amendments to the Kuwaiti Capital Market Authority legislation.


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Bahrain: Parliament Debate GCC Land Transport Framework News developments

Bahrain: Parliament Debate GCC Land Transport Framework

  • 05/02/202605/02/2026
  • by Hannah Gutang

Gulf Digital News, 30 January 2026: Bahrain’s Shura Council has put on its agenda a debate on a decree‑law approving a unified GCC framework for international land transport, marking a step towards regional legal harmonisation in cross‑border road transport.

Shura Council placed on its agenda a debate on Bahrain Decree-Law No. 35/2025 on the Approval of the Unified System (Law) for International Land Transport Among GCC Countries. Bahrain Decree-Law No. 35/2025 seeks to align Bahrain’s domestic legal framework with a regional system governing cross‑border land transport between Gulf Cooperation Council member states.

The unified framework is intended to regulate the movement of goods and passengers across GCC borders by establishing common legal standards for licensing, operational requirements, and compliance obligations. Officials indicated that the harmonised regime aims to facilitate trade flows, improve road safety, and enhance coordination among GCC transport authorities, reducing regulatory fragmentation between member states.

During discussions, it has been noted that several GCC states have already begun implementing the unified system, and Bahrain’s approval is designed to ensure consistency and legal compatibility across the region. The framework is expected to support regional supply chains by streamlining cross‑border transport procedures and reducing administrative barriers for operators engaged in international land transport.

The Shura Council’s consideration of the decree forms part of Bahrain’s constitutional process for reviewing decree‑laws issued when Parliament is not in session. Parliamentary debate allows members to assess the legal, economic, and regulatory implications of adopting region‑wide legislation and to ensure alignment with national transport policies and public‑interest considerations.

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Bahrain: Shura Panel Backs Tougher Regulation of External Auditors News developments

Bahrain: Shura Panel Backs Tougher Regulation of External Auditors

  • 29/01/202629/01/2026
  • by Hannah Gutang

Bahrain Digital News, 23 January 2026: Bahrain has taken a step towards tightening financial oversight after a Shura Council panel backed amendments to Bahrain Decree-Law No. 15/2021 with Respect to External Auditors.

A Shura Council committee supported proposed amendments to Bahrain Decree-Law No. 15/2021 that are designed to strengthen supervision of the auditing profession through stricter standards and tougher penalties. The Financial and Economic Affairs Committee said the reforms are necessary to enhance transparency and protect confidence in the country’s financial system.

The panel reviewed the draft changes before endorsing them.

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Bahrain: Ministry Upgrade Industrial Leasing Process to Attract Investors News developments

Bahrain: Ministry Upgrade Industrial Leasing Process to Attract Investors

  • 23/01/202623/01/2026
  • by Hannah Gutang

Bahrain Daily Tribune, 19 January 2026: Bahrain’s Ministry of Industry and Commerce has upgraded its industrial‑plot leasing process to streamline procedures.

Ministry of Industry and Commerce announced updated procedures for leasing industrial plots as part of the government’s broader efforts to raise service standards. The revised process formed part of an initiative to support industrial activity, enhance ease of doing business and strengthen Bahrain’s competitiveness in attracting long‑term industrial investment.

According to the announcement, the improvements have focused on simplifying administrative steps, accelerating approvals and improving communication between the Ministry and beneficiaries.

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Bahrain: Shura Council Set to Back Tougher Anti‑Financial Crime Law News developments

Bahrain: Shura Council Set to Back Tougher Anti‑Financial Crime Law

  • 15/01/202615/01/2026
  • by Hannah Gutang

Gulf Digital News, 9 January 2026: Bahrain is preparing to strengthen its legal framework against money laundering and terrorism financing as the Shura Council moves to approve significant amendments to the kingdom’s anti‑financial crime legislation.

The Shura Council is expected to approve new amendments to its principal anti‑financial crime law during its upcoming 11 January session, according to the council’s foreign affairs, defence and national security committee. The amendments, set out in Bahrain Decree‑Law No. 36/2025, overhaul provisions of Bahraini Laws on Anti-Money Laundering and Combating the Financing of Terrorism (Bahrain Decree-Law No. 4/2001). The revision is driven by urgent national and international commitments designed to ensure stronger compliance with global financial‑crime standards.

The enhanced framework aims to combat illicit financial flows by modernising regulatory tools, increasing oversight mechanisms, and aligning the kingdom’s obligations with evolving international counter‑terrorism financing requirements.

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Bahrain: MPs Set to Debate New Corporate Tax Draft Law News developments

Bahrain: MPs Set to Debate New Corporate Tax Draft Law

  • 08/01/202608/01/2026
  • by Hannah Gutang

Gulf Digital News, 6 January 2026: Bahraini lawmakers are preparing to debate a new 61‑article corporate tax draft law after it was formally referred to Parliament for discussion.

Members of Parliament in Bahrain are scheduled to open discussions on a major proposed corporate tax law during today’s parliamentary session. The legislation, comprising 61 articles, was referred to Parliament by the Crown Prince and Prime Minister. The bill introduces a comprehensive framework for taxing corporate income and business activities, marking one of the most significant fiscal reforms the Kingdom has seen in recent years.

The proposed law aims to establish a structured and transparent approach to corporate taxation, signalling a shift towards modernised fiscal governance. While full details of the framework are still to be debated, the legislation is expected to set out the scope of taxable activities, compliance requirements, and obligations for businesses operating in Bahrain.

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Bahrain: Anti-Corruption Cooperation Law Ratified Under OIC Framework 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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Bahrain: Shura Council Rejects Bill to Cap Foreign Work Permits 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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Lexis Middle East Gulf Tax – Winter 2025 Edition 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

Reed Smith International Arbitration Report 2025: A Multi-jurisdictional Analysis of Challenges to Arbitration Awards – December 2025 News developments

Reed Smith International Arbitration Report 2025: A Multi-jurisdictional Analysis of Challenges to Arbitration Awards – December 2025

  • 15/12/202516/01/2026
  • by Tanya Jain

LexisNexis Middle East, in collaboration with Reed Smith, is pleased to present the Reed Smith International Arbitration Report 2025, a comprehensive and data-driven examination of court challenges to arbitration awards across the world’s leading arbitral seats.

Drawing on an extensive review of hundreds of cases over a minimum six-year review period, this publication offers an unparalleled comparative analysis of how courts in key jurisdictions including: the Middle East (onshore UAE and the DIFC), and Bahrain (in collaboration with the Bahrain Ministry of Justice), England and Wales, New York, France, Singapore, and Hong Kong, approach challenges to arbitral awards.

The report provides clear insight into the volume, nature, and outcomes of award challenges in each jurisdiction and highlights broader regional and multijurisdictional trends shaping the global arbitration landscape. Each chapter sets out the relevant statutory framework, identifies key procedural and legal features, and analyses judicial treatment of issues such as procedural irregularity, due process, jurisdiction, and public policy.

Designed as an essential reference for in-house counsel and arbitration users, the report contextualises the data to show how often awards are challenged, on what grounds, and with what likelihood of success. Whether selecting an arbitral seat, drafting an arbitration agreement, or advising clients on post-award strategy, this report offers valuable guidance grounded in empirical research and practical analysis.

The Reed Smith International Arbitration Report 2025 is also available on Lexis Middle East.

Get access to all recent report releases today, book your free trial of Lexis Middle East here.


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Reed Smith Arbitration Report December 2025
Download the Full Report

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

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