UAE Archives - LexisNexis Middle East

UAE: National Media Authority Established to Oversee Media Sector

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

Gulf News, 18 December 2025: The UAE has announced the creation of a National Media Authority under a new Federal Decree-Law, consolidating key media entities and strengthening the country’s media governance framework.

The newly formed authority will operate as a federal public body affiliated with the Cabinet. It will have full legal personality and administrative independence. It will replace the Emirates Media Council, the National Media Office, and the Emirates News Agency (WAM), assuming all their responsibilities under a unified structure.

Key functions of the National Media Authority will include shaping strategic media directions, coordinating policies across media entities, and managing national messaging. The authority will also monitor stories, work to enhance the UAE’s global reputation, and oversee media crisis management in line with other relevant stakeholders.

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News developments

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

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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Upcoming Masterclass: Corporate Governance in the UAE | 11–12 February 2026 | 9 AM to 1 PM GST | DIFC Academy

17/12/202522/12/2025
by Maristela Albores

Masterclass: Corporate Governance in the UAE | 11–12 February 2026 | 9 AM – 1 PM GST | DIFC Academy
11/02/2026
9:00 AM - 1:00 PM SEFORMENA-D
Masterclass: Corporate Governance in the UAE | 11–12 February 2026 | 9 AM – 1 PM GST | DIFC Academy
12/02/2026
9:00 AM - 1:00 PM SEFORMENA-D

Join LexisNexis Middle East in partnership with DIFC Academy and Hage-Chahine Law Firm for an in-depth, expert-led masterclass on corporate governance in the UAE. This 8-hour CLPD-certified programme equips legal professionals, corporate leaders, and board members with a practical understanding of the UAE’s evolving regulatory landscape.

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

News developments

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

15/12/202518/12/2025
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.

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Reed Smith International Arbitration Report 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

News developments

UAE: Introduces Major Changes to Company Law Framework

11/12/202511/12/2025
by Hannah Gutang

The UAE government has issued a new Federal Decree-Law that brings significant changes to the country’s Commercial Companies Law, introducing new corporate structures and modernising business regulations.

Among the key changes is the creation of a new category of non-profit companies, which will be required to reinvest all net profits into their stated objectives rather than distributing them to shareholders. The decree also establishes multiple share categories with varying rights regarding voting, profit distribution, and liquidation priority.

Private joint-stock companies will now be permitted to offer securities for private subscription on national financial markets without converting to public status, subject to regulatory approval. The legislation also outlines procedures for companies to transfer their registration between emirates and financial free zones while maintaining their legal status.

The new law implements modern share management mechanisms, including tag-along and drag-along rights, and establishes clear procedures for handling ownership transitions following a shareholder’s death. Additional provisions set standards for valuing in-kind shares and accrediting appraisers.

The decree introduces specific requirements for company mobility within the UAE’s territories and establishes protective measures for minority shareholders. It also provides detailed guidelines for implementing various corporate governance mechanisms.

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News developments

Ras Al Khaimah: Introduces New Legislative Drafting Framework

11/12/202511/12/2025
by Hannah Gutang

Ras Al Khaimah Executive Council has established new procedures for creating and implementing legislation through Resolution No. 19/2025, introducing significant changes to the emirate’s law-making process.

The resolution outlines a streamlined approach to drafting legislation, removing four major procedural steps and implementing service level agreements to expedite the process. The new framework combines both human-focused and technological elements in policy development.

Under the updated system, legislation will be developed using a design-thinking methodology that begins with identifying government and stakeholder requirements, followed by idea generation, pilot implementation, and final approval stages.

The council has introduced concurrent engineering methods to ensure smooth coordination between different governmental departments during the legislative process. Specialised sectoral committees will now play an active role in reviewing and developing new laws.

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