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Lexis Middle East Law Alert: May-June 2025 Edition Publications

Lexis Middle East Law Alert: May-June 2025 Edition

  • 19/06/202520/06/2025
  • by Tanya Jain

The May-June 2025 edition of Lexis Middle East Law Alert provides legal professionals across the GCC with the latest updates, expert insights, and analyses on pivotal developments in the region. This issue focuses on major changes in the legal landscape, including the recent introduction of a comprehensive law aimed at simplifying the framework for DIFC courts. We also explore the upcoming Oman Investment and Trade Court, set to begin operations in October 2025, which promises to reshape dispute resolution in the region. Additional coverage includes significant proposed amendments to Saudi Arabia’s Data Protection Law and the evolving tax regulations in the UAE, particularly impacting non-resident investors.

This edition also highlights key developments affecting the legal and financial sectors, in addition to an in-depth profile of Rahaf Saad, the rising star from Alinma Bank, who shares her experiences in strategic deals and regulatory compliance. The issue is rounded out with a movers and shakers segment and a focused look at Saudi employment contracts. It’s a comprehensive resource for legal professionals seeking to stay ahead of emerging trends and regulatory shifts in the Middle East.

FEATURE: ENFORCING CHANGE

Dr. Mahmood Hussain of M&Co delves into the DIFC Centre Courts Law, which aims to simplify and consolidate the legal framework governing the DIFC courts, providing a more comprehensive law for stakeholders.


FEATURE: NEW DISPUTE ROUTES

A preview of the upcoming Oman Investment and Trade Court, set to open in October 2025. Legal experts Oliver Stevens, Ali Aideed, and Mohammed Al Siyabi from Addleshaw Goddard explore what’s known about its structure and operational model.


IN-HOUSE PROFILE

Rahaf Saad, a Legal Associate at Alinma Bank, shares her journey and how her work on strategic deals and regulatory compliance initiatives earned her the LexisNexis Rising Star Award.


MOVERS AND SHAKERS

A roundup of significant career moves in the region, presented in association with Jameson Legal.


CONTRACT WATCH

A detailed look at Saudi Employment Contracts by Sara Khoja, Employment Partner at Clyde and Co.


TAX AND FINANCE ROUND-UP

Key updates on tax and finance, with a particular focus on UAE’s new tax changes for non-resident investors.


LEGAL ROUND-UP

Updates on the evolving landscape of data protection in Saudi Arabia.


Lexis Middle East Law Alert_May June 2025

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_January-February 2025

Lexis Middle East Law Alert_March-April 2025

Lexis Middle East Law Alert_October-November 2024
Lexis Middle East Law Alert_August-September 2024
Lexis Middle East Law Alert_May/June 2024

LAW MONITOR

Discover the recent legal progressions in the GCC, with a focus on the newly implemented competition law regulations in the UAE.


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Lexis Middle East Gulf Tax – Summer 2025 Edition News developments

Lexis Middle East Gulf Tax – Summer 2025 Edition

  • 16/06/202519/06/2025
  • by Tanya Jain

Brought to You by Tolley+ Middle East

The Summer 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: WITHHOLDING TAX: YOU NEED TO KNOW

Shiraz Khan and Richard Ferrand from Al Tamimi & Co. delve into Saudi Arabia’s evolving position on Withholding Tax (WHT). The article explains the latest ZATCA (Zakat, Tax and Customs Authority) clarifications surrounding WHT benefits and how entities can apply for these incentives. It is an essential read for taxpayers and advisors managing cross-border payments and seeking certainty in compliance.


FEATURE: ADVANCES IN TRANSFER PRICING

Zain Satardien and Aakriti Sharma of Hourani and Partners provide an authoritative overview of recent ZATCA developments regarding Advance Pricing Agreements (APAs). Their analysis highlights how Saudi tax authorities are refining their transfer pricing approach to offer greater predictability for multinational enterprises operating in the Kingdom.


TAX NEWS ROUND-UP

A comprehensive digest of reent tax treaty updates and regulatory shifts across the Gulf. This section is a must-read for professionals seeking to stay abreast of strategic tax changes and how they may affect operations across multiple jurisdictions.


PRACTICAL FOCUS: FOCUS ON NATURAL RESOURCES

This piece by Baqar Palavandishvili of Galadari Advocates & Legal Consultants examines the implications of Sharjah Law No. 3/2025, a landmark reform introducing a corporate tax regime for extractive and non-extractive natural resource companies. The article breaks down the scope, compliance expectations, and what it means for businesses involved in energy and resource sectors.


TAX PROFESSIONAL PROFILE: TAKING A MORE FLEXIBLE APPROACH

In a candid interview, Illyana Panova, Global Tax Director for a Family Office, reflects on her experience as the first UAE-based tax expert to join the fractional executive community. She shares insights on adopting a flexible work model, lessons learned from leading global tax strategies, and how the regional tax landscape is evolving to accommodate non-traditional executive roles.


ANY QUESTIONS? WHAT’S DUBAI EXECUTIVE COUNCIL DECISION NO. 11/2025’S TAX IMPACT?

Andre Anthony and Adelina Frunza of CMS explore the tax implications of this new Dubai freezone regulation. Their article dissects the operational and strategic impact of Decision No. 11/2025 on freezone entities, offering clarity on potential challenges and planning opportunities for affected businesses.


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Lexis Middle East Gulf Tax_Summer 2025

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

Lexis Middle East Gulf Tax | Spring 2025

Lexis Middle East Gulf Tax | Autumn 2024

Lexis Middle East Gulf Tax | Summer 2024

Lexis Middle East Gulf Tax | Summer 2024

Saudi Arabia: Law Amendment to Regulate Private Security Guard Services News developments

Saudi Arabia: Law Amendment to Regulate Private Security Guard Services

  • 22/05/202522/05/2025
  • by Tanya Jain

Saudi Gazette, 17 May 2025: The Saudi Interior Ministry has issued amendments to the Executive Regulations of Saudi Arabia Cabinet Decision No. 145/1426 on Private Security Services, which were approved by Interior Minister.

These amendments delineate the activities that private security guards can perform during work hours and establish requirements for 24-hour security services for specific commercial establishments.

The decision impacts private security service providers and the facilities they serve, including private and international educational institutions, event halls, medical centres, and facilities licensed by the Saudi Conventions and Exhibitions General Authority or the General Entertainment Authority. These facilities are required to provide private civilian security services during work hours.

The amended regulations mandate 24-hour security for establishments such as hotels, banks, hospitals, gold and jewellery stores, large markets, malls, and commercial centres with significant retail space. Other facilities, including car showrooms, residential complexes, amusement parks, and factories, are also obliged to provide round-the-clock security based on specific criteria outlined in the amendments.

The amendments aim to enhance the security framework within the Kingdom, ensuring private security services are effectively regulated and establishments maintain adequate protection measures.

For more news and content, try Lexis Middle East. Click on lexis.ae/demo to begin your free trial of Lexis® Middle East platform.

You can also explore the legal landscape by subscribing to our Weekly Newsletter.

Want to learn more about Lexis® Middle East? Visit https://www.lexis.ae/lexis-middle-east-law/.

Saudi Arabia: Amends GCC Customs Tariff Schedule to Revise Duties on Select Products News developments

Saudi Arabia: Amends GCC Customs Tariff Schedule to Revise Duties on Select Products

  • 21/05/202521/05/2025
  • by Tanya Jain

Saudi Gazette, 17 May 2025: The Saudi Ministry of Finance approved several amendments to the Integrated Customs Tariff Schedule for the Gulf Cooperation Council (GCC) states.

These amendments are set to take effect on 6 October 2025 and involve the imposition of revised duties on certain product categories, impacting importers and businesses dealing with products such as natural honey and chemical compounds. The revised tariff schedule includes a 5 percent customs duty on natural honey, including Manuka honey and other types, whether filtered or containing wax pieces. Additionally, a 2 percent duty was imposed on various chemicals, including acetophenone and benzophenone, while a 52 percent duty was applied to compounds like methyl naphthyl ketone.

The amendments also addressed the description and labeling of goods, correcting formal errors in the tariff schedules. Notably, a 5 percent duty was introduced for fresh fatty livers, and several types of frozen fish were renamed with a unified duty rate of 5 percent. Furthermore, Indian betel leaf was included in the customs tariff, while the import of khat was explicitly prohibited under the “other plants” section.

These legal changes align the tariff schedule with the decisions of the GCC countries, ensuring consistency and compliance across member states.

For more news and content, try Lexis Middle East. Click on lexis.ae/demo to begin your free trial of Lexis® Middle East platform.

You can also explore the legal landscape by subscribing to our Weekly Newsletter.

Want to learn more about Lexis® Middle East? Visit https://www.lexis.ae/lexis-middle-east-law/.

Saudi Arabia: New Labour Regulations Banning Personal Freedom Questions in Job Interviews News developments

Saudi Arabia: New Labour Regulations Banning Personal Freedom Questions in Job Interviews

  • 15/05/202515/05/2025
  • by Hannah Gutang

Gulf News, 9 May 2025: The Saudi Ministry of Human Resources has issued new labour regulations prohibiting questions related to personal freedoms during job interviews.

This is part of Saudi Arabia’s ongoing efforts to regulate its labour market and ensure fair employment practices, particularly for its large expatriate community.

The decision impacts employers and job applicants across Saudi Arabia, mandating that job interviews and announcements to be free from discrimination based on gender, disability, age, and marital status. Interviewers are also prohibited from asking about an applicant’s previous workplace confidentialities, ensuring privacy and respect for personal boundaries.

Employers are obligated to inform job applicants of interview details at least three working days in advance, whether the interview is in-person or remote. The interview venue must comply with health and safety regulations, providing adequate seating, visible entrances and exits, and gender-specific restrooms. Security measures, such as electronic systems or security guards, must also be in place.

Additionally, job vacancy announcements must align with the Saudi Unified Occupational Classification and be posted on official digital platforms or licensed employment fairs. These announcements must include comprehensive details such as the company name, activity, office location, job description, required qualifications, work hours, benefits, and application procedures.

For more news and content, try Lexis Middle East. Click on lexis.ae/demo to begin your free trial of Lexis® Middle East platform.

You can also explore the legal landscape by subscribing to our Weekly Newsletter.

Want to learn more about Lexis® Middle East? Visit https://www.lexis.ae/lexis-middle-east-law/.

Saudi Arabia: Directory for Occupational Safety and Health Standards News developments

Saudi Arabia: Directory for Occupational Safety and Health Standards

  • 08/05/202508/05/2025
  • by Tanya Jain

Saudi Gazette, 4 May 2025: The Saudi General Organisation for Social Insurance (GOSI) has launched a comprehensive directory for occupational safety and health standards.

This initiative, unveiled at the Global Occupational Safety and Health Conference 2025 in Riyadh, impacts specialists, establishments, and relevant entities across the Kingdom, providing a unified reference to enhance workplace safety and health standards.

The directory, developed based on international best practices, will provide guidance for employers, workers, and inspectors, offering clear preventive standards to mitigate workplace injuries and occupational hazards. It covers over 4,500 standards across six main sectors: public industries, construction, agriculture, maritime activities, transport, and mining. Additionally, there is a detailed classification of more than 70 sectors aligned with the national directory of economic activities.

For more news and content, try Lexis Middle East. Click on lexis.ae/demo to begin your free trial of Lexis® Middle East platform.

You can also explore the legal landscape by subscribing to our Weekly Newsletter.

Want to learn more about Lexis® Middle East? Visit https://www.lexis.ae/lexis-middle-east-law/.

Saudi Arabia: Enforces Executive Regulations of Investment Law News developments

Saudi Arabia: Enforces Executive Regulations of Investment Law

  • 01/05/202501/05/2025
  • by Tanya Jain

Eye Of Riyadh, 27 April 2025: The Saudi Minister of Investment has approved the executive regulations for the Investment Law (Saudi Arabia Cabinet Decision No. 40/1446)

The regulations aim to enforce the provisions of the Investment Law and achieve its goals, focusing on equal treatment and non-discriminatory practices for both local and foreign investors under similar circumstances.

Article 3 of the Executive Regulations will entitle investors to equal treatment and non-discriminatory practices, ensuring fairness between local and foreign investors. The ministry will retains the right to regulate in accordance with local laws and regulations, prioritising public interest, including national security, public safety, and public order.

Article 7 of the Investment Law Executive Regulations, will grant investors the right to freely transfer funds related to their investments to and from Saudi Arabia. These transfers include initial capital, profits, capital gains, dividends, royalties, fees, loan repayments, proceeds from liquidation or partial sale of investments, and earnings of employees contracted abroad. However, these provisions do not apply to measures taken by competent authorities involving financial services for justified reasons, such as protecting investors, depositors, and policyholders, or ensuring the stability of the financial system

The ministry also has to notify foreign investors in writing when procedures which relate to national security have been initiated, unless circumstances dictate otherwise. It will also have the right to request information or documents deemed important for assessing the impact of foreign investment on national security. Foreign investors will have the right to express their views and submit relevant information during these procedures. The ministry may also engage in discussions with foreign investors to explore alternative measures to mitigate national security risks.

For more news and content, try Lexis Middle East. Click on lexis.ae/demo to begin your free trial of Lexis® Middle East platform.

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Saudi Arabia: New Penalties on Elderly Care Law News developments

Saudi Arabia: New Penalties on Elderly Care Law

  • 24/04/202524/04/2025
  • by Hannah Gutang

Gulf News, 22 April 2025: Saudi Arabia’s Ministry of Human Resources and Social Development has introduced new regulations to improve labour inspections.

Under the updated framework, companies found in violation of labour rules will receive an electronic warning and must resolve the issue within three working days. Failure to comply results in a formal report and penalties, as per the ministry’s schedule of violations. Employers must submit relevant information about the violation via the ministry’s official email within the same period, with non-compliance leading to legal action.

The regulations enable inspectors to examine machinery, facilities, and safety protocols to verify occupational health measures. Inspectors must be Saudi nationals with a university degree or two years of relevant experience, along with specialist training. They are required to sign a confidentiality agreement and cannot be reassigned or dismissed without approval from the deputy minister or an authorised official.

Inspectors must carry official ministry-issued ID and present it during site visits, which can occur during any working hours, even in the employer’s absence. While prior notice is typically required, urgent circumstances may justify unannounced visits. Authorities will be permitted to access and copy both electronic and physical company records to verify compliance, ensuring inspections respect the rights of both employers and workers. Violations are recorded only after confirmation and formal notification, with employers given an opportunity to respond before any action is finalised.

For more news and content, try Lexis Middle East. Click on lexis.ae/demo to begin your free trial of Lexis® Middle East platform.

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KSA: Saudi Arabian Monetary Authority will be renamed the Central Bank of Saudi Arabia News developments

KSA: Transforming Commerce: Understanding Saudi Arabia’s Commercial Register and Trade Names Laws

  • 18/04/202501/05/2025
  • by Hannah Gutang

Authored by: Lara Salem, Head of Content Strategy, LexisNexis MENA 

In the ever-evolving landscape of commerce, a clear understanding of the legal framework is crucial for business success. Recognising this need, Saudi Arabia has implemented significant legislative measures through Cabinet Decision No. 237/1446 (Commercial Register Law and Trade Names Law) and its accompanying Implementing Regulation, Cabinet Decision No. 288/1446. These laws aim to foster transparency, efficiency, and reliability in the commercial sector, providing a solid foundation for businesses operating within the Kingdom. This article explores how these new regulations are reshaping the commercial environment and their implications for businesses.

Objectives of the Legislation

The two key legislative instruments, Cabinet Decision No. 237/1446 and its Implementing Regulation No. 288/1446, serve complementary purposes:

  1. Cabinet Decision No. 237/1446 establishes a streamlined registration process, enhancing the transparency and reliability of commercial data. This legislation specifies essential procedures for business registration and management of trade names. Crucially, Article 28 mandates the issuance of detailed Implementing Regulations within 180 days of its publication to facilitate practical application.
  2. Cabinet Decision No. 288/1446 (Implementing Regulation) provides the detailed operational framework required by Decision No. 237. It defines key terms (Article 1), sets the duties of the Registrar (Article 2), and outlines operational procedures such as notification methods, violation detection, and service fee structures. This detailed regulation ensures the seamless implementation of the Commercial Register and Trade Names Laws, thus fulfilling the objectives set out in Decision No. 237.

Main Provisions and Their Practical Impact

The legislation introduces significant provisions affecting commercial activities:

  • Commercial Register Law: It mandates the establishment of a centralised electronic database to manage merchant information, compulsory registration (Article 5), and annual confirmation of commercial data (Article 10). Communication and notifications to businesses regarding their obligations or updates are conducted via official channels, such as registered text messages, emails, government electronic system accounts, or licensed postal services.
  • Trade Names Law: This law requires merchants to adopt, register, and protect their trade names against unauthorised use. Specific articles such as Article 3 (adoption and registration requirement) and Article 6 (protection mechanisms) support a fair competitive environment.

These measures collectively reinforce transparency and accountability, enabling businesses to operate confidently within the Kingdom.

Important Compliance Deadlines and Requirements 

Compliance with the new legislation includes specific deadlines and procedures:

  • Businesses are allowed a five-year transition period for adjusting their sub-commercial registers.
  • Annual data confirmation is mandatory, as detailed in Article 10 of the Implementing Regulation.
  • Non-compliance penalties, including potential suspension of registration, are outlined in Article 11, emphasising the importance of proactive adherence.

These structured compliance requirements necessitate businesses to remain informed and vigilant to avoid disruptions.

For comprehensive details and full legislative texts, access these texts on LexisNexis Middle East Online. Sign up today!

Saudi Arabia: New Penalties on Elderly Care Law News developments

Saudi Arabia: New Penalties on Elderly Care Law

  • 17/04/202517/04/2025
  • by Hannah Gutang

Gulf News, 11 April 2025: New penalties are being introduced to enforce the Elderly Rights and Care Law, Saudi Arabia Cabinet Decision No. 292/1443.

Executive regulations have been issued to enforce the Elderly Rights and Care Law, Thee introduce severe penalties for neglect and abuse, including up to one year in prison and a fine of SR500,000. Both government and non-government entities must provide comprehensive care, ensuring safe and accessible environments for the elderly and promote their active participation in society.

The executive regulations emphasise the dignity and inclusion of elderly individuals, recognising their right to respect as a fundamental duty. The law also provides a dedicated identification card for the elderly, which grants them priority access to services and reduces bureaucratic hurdles.

For more news and content, try Lexis Middle East. Click on lexis.ae/demo to begin your free trial of Lexis® Middle East platform.

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