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Lexis Middle East Law Alert: March-April 2026 Edition Publications

Lexis Middle East Law Alert: March-April 2026 Edition

  • 10/04/202610/04/2026
  • by Tanya Jain

The March/April 2026 edition of Lexis Middle East Law Alert provides a comprehensive snapshot of key legal, regulatory, and commercial developments across the GCC. It combines expert-led feature articles with practical updates on evolving laws, offering in-house counsel, legal practitioners, and business leaders insight into how recent legislative changes impact contracts, compliance, digital regulation, real estate, and taxation. The publication particularly highlights the UAE’s new Civil Code, Qatar’s evolving e-commerce framework, and emerging technology regulations shaping the region.

Happy Reading!

FEATURE: A NEW CODE: CONTRACT CONCERNS

An in-depth analysis of the newly issued UAE Civil Code, focusing on how it reshapes contractual priorities. The authors explore risk allocation, enforceability, and key considerations businesses should reassess when drafting and negotiating contracts.


FEATURE: ONLINE ONLY APPROACH

A detailed look at Qatar Ministerial Decision No. 25/2026, outlining licensing requirements for businesses operating exclusively online. This section clarifies compliance obligations for digital-first companies without physical premises.


IN-HOUSE PROFILE: ALL THE RIGHT MOVES

A profile of Daniela Bartolo, General Counsel at Careem, exploring how rapid organisational growth has driven a reassessment of compliance approaches. The piece highlights how in-house legal teams are adapting frameworks, processes, and risk management strategies to keep pace with expansion.


IN-HOUSE PROFILE: PRACTITIONER PERSPECTIVE

A practitioner-led overview of recent legal developments relating to self-driving vehicles in Dubai, offering practical insights into the evolving regulatory landscape and the implications for implementation and compliance.


MOVERS AND SHAKERS

A regional roundup of notable legal industry appointments and career moves, offering insight into talent trends and leadership shifts across the Middle East legal market.


CONTRACT WATCH: ARBITRATION CLAUSES

A practical guide by Antonia Birt, Partner at Reed Smith International, highlighting key lessons in drafting and enforcing arbitration clauses, with a focus on avoiding common pitfalls and strengthening dispute resolution mechanisms.


TAX AND FINANCE ROUND-UP

An overview of key fiscal and financial developments, including evolving treatment of R&D tax credits in the UAE. This section highlights regulatory shifts impacting corporate tax planning and financial strategy.


Lexis Middle East Law Alert_March-April 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_January-February 2026
Lexis Middle East Law Alert_July-August 2025
Lexis Middle East Law Alert_May-June 2025
Lexis Middle East Law Alert_March-April 2025

TECHNOLOGY MONITOR

Explores major developments in technology law across the GCC. Topics include proposed regulation of crypto-mining in ADGM and broader legal responses to emerging digital industries.

Digital Child Safety: A focused analysis of new UAE legislation introducing a dedicated digital child safety framework—among the first in the region—addressing online protection measures and platform responsibilities.

LEGAL ROUND-UP

A summary of major legal developments across the region, including updates such as new shared housing rules in Dubai. Designed to give readers a quick but meaningful understanding of recent legislative changes.


LAW MONITOR

A jurisdiction-wide tracker of significant legal updates in the GCC. It includes a featured analysis of Qatar’s Preliminary Real Estate Registry and its implications for off-plan property sales and investor protection.


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Oman News developments

Oman: New Rules Tighten Proof of Loss for Insured Persons

  • 10/04/202610/04/2026
  • by Hannah Gutang

The Arabian Stories, 5 April 2026: Oman’s Social Protection Fund issues new rules clarifying how the loss of insured persons and pensioners is formally established, reshaping access to allowances and pension entitlements.

Oman’s Social Protection Fund has issued Oman Decision No. C/4/2026, setting out updated procedures for proving the loss of insured persons or pensioners whose whereabouts are unknown and whose life or death cannot be verified. The decision was approved by the Fund’s Board of Directors and issued under the Oman Sultani Decree No. 52/2023 on the Issuance of the Social Protection Law.

Under the new framework, a disappearance must be reported to the competent police authority, which will issue an official report and certificate detailing the individual’s identity, date of disappearance and circumstances. Employers are required to notify the Fund immediately once a disappearance is confirmed, after which eligible beneficiaries or legal representatives may apply for a monthly allowance upon submission of the police documentation.

The decision further provides that if the missing person’s status remains unresolved for four years, or if death is later confirmed judicially or factually, the date of disappearance will be treated as the date of service termination for pension calculation purposes. The new rules replace earlier provisions issued in 2010 and will enter into force following publication in the Official Gazette.

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Oman News developments

Oman: Drone spraying halted as farm and water safety rules tighten

  • 08/04/202608/04/2026
  • by Tanya Jain

4 April 2026: Authorities in Oman have banned drone‑based pesticide spraying and have launched a nationwide well safety inspections as they tighten controls to protect public health and the environment.

Oman’s Ministry of Agriculture, Fisheries and Water Resources has confirmed that the use of drones for pesticide spraying is currently prohibited, with only ground‑based spraying permitted under existing regulations. The ministry has said the ban is intended to ensure proper oversight, environmental protection, and operational safety in pesticide use.

The measures were announced during a briefing on the ministry’s recent performance and priorities, signalling a stricter regulatory stance on agricultural practices and environmental safeguards. Authorities have indicated that compliance monitoring and inspections will continue under existing agricultural and water resource regulations.

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.

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Oman News developments

Oman: Central bank sets rules for replacing damaged bank notes

  • 08/04/202608/04/2026
  • by Tanya Jain

5 April 2026: The Omani Central Bank has clarified formal procedures for replacing damaged banknotes, outlining conditions and documentation required for exchange.

The Central Bank has issued guidance setting out how members of the public can exchange damaged Omani banknotes, confirming that torn, burned and physically damaged currency may be replaced if specific conditions are met. Replacements will be made with notes fit for circulation once eligibility requirements are satisfied.

In the case of burnt banknotes, applicants must present the damaged currency in person alongside a police report or official certificate which has been issued by the Royal Oman Police or the relevant wali confirming the fire incident, in addition to a valid national ID or resident card.

In cases involving torn banknotes, the Central Bank requires that more than half of the note remains intact, including at least one complete serial number and a visible signature. Where damaged currency does not meet these criteria, the Central Bank has said exceptions may be considered if supported by an official letter from the Ministry of Social Development or the wali, explaining the individual’s circumstances and requesting the exchange.

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/.

Oman News developments

Oman: State Council Reviews Amendments to Personal Data Protection Law

  • 02/04/202602/04/2026
  • by Hannah Gutang

Oman Observer, 30 March 2026: Oman’s State Council examined proposed amendments to Oman Sultani Decree No. 6/2022 Promulgating the Personal Data Protection Law aimed at clarifying scope, automated processing, and data‑retention obligations.

Oman’s State Council discussed draft amendments to Oman Sultani Decree No. 6/2022 during its seventh session of the third regular convening of the eighth term, as part of a package of legislative proposals referred by the Council of Ministers. The review was undertaken pursuant to Article 50 of the Council of Oman Law.

The proposed amendments introduce an explicit definition of “automated processing” and clarify the scope of the law to apply to the processing of personal data of natural persons both within the Sultanate of Oman and abroad, where such processing relates to individuals in Oman. The amendments seek to align the legal framework with evolving technological practices and cross‑border data‑processing activities.

Under the draft provisions, data controllers and processors would be required to delete personal data once the purpose of processing has been fulfilled. However, the law allows for retention of personal data where necessary to resolve disputes between the data controller and the data subject, or to comply with legal obligations arising from legislation, court rulings, orders, or judicial decisions.

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/.

Lexis Middle East Gulf Tax – Spring 2026 Edition 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

Oman 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.

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/.

Oman News developments

Oman: Royal Decree strengthens economic‑zones regulatory system

  • 06/03/202606/03/2026
  • by Tanya Jain

Oman Observer, 2 March 2026: Oman has issued a new regulatory system under Oman Sultani Decree No. 39/2026 expanding the powers of the Public Authority for Special Economic Zones and Free Zones (OPAZ).

OPAZ has announced that the new system, promulgated by Oman Sultani Decree No. 39/2026, grants the Authority broader regulatory, supervisory and permitting powers across all special economic zones, free zones and industrial cities. Officials stated that the framework integrates with the Special Economic Zones and Free Zones Law, streamlines procedures through an independent regulatory system and supports investment by enhancing governance, administrative efficiency and legislative stability. The Authority confirmed that the new mandate includes unified oversight across existing and future zones and delivery of licensing and approvals via a single‑window platform.

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.

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Oman News developments

Oman: Regulators Review Children’s Social Media Use Amid Digital‑Safety Concerns

  • 27/02/202627/02/2026
  • by Hannah Gutang

Gulf News, 20 February 2026: Oman’s Telecommunications Regulatory Authority (TRA) has begun reviewing children’s use of social media as part of plans to introduce a new regulatory framework addressing online‑safety risks.

Authorities said the review have been prompted by studies indicating risks such as exposure to harmful content and excessive screen time. The TRA confirmed that the initiative would reassess the legal responsibilities of platforms accessed by minors, including potential measures on parental controls, age‑verification requirements and oversight obligations for service providers.

The regulator announced it would conduct consultations with families, educators, technology companies and other relevant stakeholders before finalising the framework, expected by the end of the third quarter. Officials also noted that international regulatory models—particularly from Europe—would be examined to align Omani standards with global best practices on child‑online protection.

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/.

Lexis Middle East HR Alert – January 2026 News developments

Lexis Middle East HR Alert – January 2026

  • 24/02/202624/02/2026
  • by Tanya Jain

In this edition of Lexis Middle East HR Alert – January 2026, we examine the legal reforms, compliance priorities, and workplace trends shaping employment across the GCC. From wage protection system updates in the UAE and Saudi Arabia to new disability obligations in Qatar and evolving Emiratisation enforcement, this issue delivers concise, practical insight for HR professionals, legal advisers, and business leaders.

With expert commentary, regional news updates, case analysis, and practitioner perspectives, we provide the clarity needed to navigate regulatory change with confidence and stay ahead in a fast-moving employment landscape.

Stay informed, compliant, and connected with the developments shaping the future of HR in the region.

Happy reading!


This edition features a diverse range of content, including:

FEATURE: WAGING WAR ON WPS COMPLIANCE

Natalie Jones of Mischon de Reya LLP reviews recent changes to the UAE and Saudi wage protection systems and outlines the key compliance obligations for employers.


TREND SETTER: MENTAL HEALTH ABSENCE IN SAUDI

Fatima Al-Sabahi of Dentons explores employer and employee rights in cases involving mental health-related absences in Saudi Arabia.


NEWS ROUND-UP: COVERING RECENT KEY DEVELOPMENTS – REGION-WIDE

A summary of the latest HR and employment law updates, including the latest DIFC Courts Practice Direction on employment disputes and other significant HR updates.


IMMIGRATION FOCUS: RECENT GCC IMMIGRATION AND VISA CHANGES

Sponsored by Vialto Partners, this section reviews key immigration reforms and lessons from the UAE’s 2025 Emiratisation enforcement approach.


IMMIGRATION FOCUS: EMIRATISATION COMPLIANCE

Anir Chatterji and Gordon Barr reflect on 2025 Emiratisation trends and provide practical guidance for meeting 2026 requirements.


LAW CHANGES: NEW AND PROPOSED MENA LAWS

Sarit Thomas and Emma Higham assess the impact of Qatar Law No. 22/2025 on disabilities and the resulting employer compliance obligations.


CASE FOCUS

A review of Zia Ur Rehman v Forvis Mazars LLC [2025], a QICDRC ruling addressing costs considerations for litigants in person.


MOVES AND CHANGES

A regional overview of the latest executive movements, leadership appointments, and HR leadership changes across key industries.


Enrich your understanding of the HR landscape and stay up-to-date with the latest trends, cases, and policies through the newest issue of Lexis Middle East – HR Alert.


For all the latest industry updates and developments, opt for a free HR Alert subscription!

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

Lexis Middle East HR Alert_January 2026

Have you read the Lexis® Middle East HR Alert – previous editions? Click the links below to access and read these editions.

Lexis Middle East HR Alert_May 2025
Lexis Middle East HR Alert_July 2025
Lexis Middle East HR Alert_January 2025

HR PROFILE: UNDER STARTER’S ORDERS

Arjenney Cakar shares how working on pre-opening projects strengthened her HR expertise and supports ongoing business growth.


IN-HOUSE PROFILE: PRACTITIONER PERSPECTIVE

Jenika Pankhania explains recent amendments to the ADGM data protection regulations and their implications for employers.


POLICY POINTERS: ANTI-BULLYING POLICY

Mary Rintu Raju provides a practical anti-bullying policy template to help organisations strengthen workplace standards.


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