UAE Archives - LexisNexis Middle East

UAE: Expired‑Visa Residents Allowed to Return During Crisis

26/03/202626/03/2026
by Hannah Gutang

Gulf News, 24 March 2026: UAE authorities have permitted residents stranded abroad to re‑enter the country even if their residency visas had expired, as part of crisis‑response measures easing immigration procedures.

According to the General Directorate of Identity and Foreigners Affairs in Dubai, the policy formed part of temporary leniency measures allowing re‑entry without penalties, while also enabling individuals in violation of residency rules to exit the UAE without complications.

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News developments

Fujairah: Man Arrested for Filming for Foreign Media Without a Permit

25/03/202625/03/2026
by Tanya Jain

Khaleej Times, 17 March 2026: Authorities in Fujairah have arrested a man who trespassed and filmed in restricted areas without obtaining the necessary permits.

The authorities stated that he had secretly entered the sites before being detected and arrested. During questioning, it was revealed that he worked for a media organisation; but did not have any authorisation permitting him to access the locations or conduct filming there. It was confirmed that the accused violated applicable laws and regulations by filming without obtaining official approvals, in breach of the filming bans which were enforced in those areas. The recorded footage had been sent electronically to a news organisation in London without official authorisation.

UAE laws criminalise entering or being present in restricted areas without a permit, even if no other act takes place. Taking photographs, preparing maps, recording coordinates, or using any other means of documentation in violation of prohibitions issued by the competent authorities is also prohibited.

The UAE Public Prosecution have stressed the importance of adhering to applicable laws and regulations and obtaining prior official permits before undertaking any filming particularly in sensitive or restricted locations.

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News developments

UAE: Authorities Confirm Commitment to Economic Openness

25/03/202625/03/2026
by Tanya Jain

Khaleej Times, 19 March 2026: Authorities in Dubai have shared a fact check statement refuting reports claiming the UAE had introduced strict laws to prevent foreign investors from withdrawing their capital and leaving the Emirate.

The false reports had alleged that the measures included freezing bank accounts and imposing restrictions on money transfers and capital movement in order to retain investors. Dubai media office made it clear that the UAE economy was strong, and Dubai would continue to remain a global economic hub and magnet for investors. The UAE Ministry of Economy and Tourism had denied the reports which circulated on social media on imposing restrictions on the movement of capital or preventing foreign investors from transferring or managing their funds in line with the applicable laws and regulations.

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News developments

Dubai: Customs Announce Green Corridor with Oman

25/03/202626/03/2026
by Tanya Jain

Khaleej Times, 18 March 2026: Dubai Customs have announced a ‘Green Corridor’ between the emirate and Oman for maritime and air shipments.

Shipments will now be diverted through Omani ports to Dubai through a streamlined route.

The procedure will work seamlessly with transit declarations first being submitted in Oman, under fast customs procedures, before the shipment is transferred through the Green Corridor.

Then, the shipping agent’s seal will be applied to Green Corridor containers, verifying the integrity of the goods across inter-border ports until arrival in Dubai. Once at the Hatta Border Crossing, the cargo manifest and bill of lading will be submitted. Finally, shipments will proceed to customs clearance at the relevant centres.

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Upcoming From Crisis to Continuity: Legal and Commercial Strategies for Business Resilience | 28 April 2026 | 10 AM to 12 PM GST | Live Zoom Webinar

25/03/202625/03/2026
by Maristela Albores

From Crisis to Continuity: Legal and Commercial Strategies for Business Resilience | 28 April 2026 | 10 AM to 12 PM GST | Live Zoom Webinar
28/04/2026
10:00 AM - 12:00 PM SEFORMENA-D

This 2-hour CLPD-certified workshop equips participants with practical tools to manage contractual exposure, align legal frameworks with business continuity planning, and support executive decision-making under pressure.

News developments

UAE: Expired residency holders abroad allowed to return without entry permit

17/03/202617/03/2026
by Tanya Jain

Qatar Peninsula, 12 March 2026: The UAE has introduced a temporary measure allowing expatriate residents whose residency visas expired while they were outside the country to return without obtaining a new entry permit.

According to the Federal Authority for Identity, Citizenship, Customs and Port Security (ICP), the decision applies to residents who were unable to return due to current regional conditions, including airspace closures and suspended flights. The exemption is valid from 28 February to 31 March 2026.

Eligible residents may re‑enter the UAE during this period without applying for a fresh entry permit, easing travel disruptions caused by the ongoing regional security situation.

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News developments

UAE: Police crackdown on explosive‑sound modified vehicles

17/03/202617/03/2026
by Tanya Jain

Khaleej Times, 13 March 2026: Police across the UAE have intensified enforcement against motorists using illegally modified vehicles that generate explosion‑like engine sounds, following late‑night disturbances reported in residential neighbourhoods.

Authorities stated that the alarming noises — often mistaken for blasts amid heightened regional tensions — were caused by teenagers and young drivers revving engines or using exhaust systems designed to create deliberate “backfire” effects. Police stressed there is no security threat, reaffirming that the UAE remains safe and closely monitored by security agencies.

Residents in Dubai and Sharjah reported sudden loud bursts at night, prompting police to increase patrols and deploy advanced monitoring systems. Major General Saif Muhair Al Mazrouei of Dubai Police said enforcement campaigns target violations such as excessive vehicle noise and unauthorised modifications to “ensure the comfort and tranquillity of residents.”

Sharjah Police also launched targeted inspections and set up checkpoints to detect illegally modified vehicles. Brigadier Khalifa Al Khassouni emphasised that the measures are intended to reassure communities, particularly during a period of heightened public sensitivity to sudden loud sounds.

Motorists driving excessively noisy vehicles face a Dh2,000 fine, 12 black points and possible vehicle impoundment. Additional penalties, including confiscation and release fees up to Dh10,000, apply to vehicles modified without authorisation.

Police urged parents to monitor young drivers and encouraged residents to report reckless behaviour through official channels. Authorities reiterated that the enforcement drive aims to maintain calm, protect public peace and reinforce the UAE’s strong safety environment during ongoing regional developments.

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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

News developments

Dubai: New public‑safety law

11/03/202611/03/2026
by Tanya Jain

The National, 6 March 2026: Dubai has issued a new public‑safety law aimed at protecting lives and property by regulating safety standards across facilities, events, products, and public spaces.

Sheikh Mohammed bin Rashid, Prime Minister and Ruler of Dubai, has set out a new law that establishes a legislative framework to enhance public‑safety standards throughout the emirate. The law will take effect on 1 June 2026 and will be published in the Official Gazette. It aims to reduce injuries, deaths, and property damage from accidents, while ensuring the safety of public services and products placed on the market. It also seeks to regulate safety at venues and during events.

The law sets out detailed rules covering equipment standards, lighting and ventilation requirements, safe entry and exit routes, capacity limits to prevent overcrowding, and controls on noise levels to mitigate hearing risks. Venues and event organisers must provide fire‑fighting equipment, emergency‑evacuation measures, first‑aid supplies, trained safety supervisors, alarm systems, clear signage, and a comprehensive public‑safety management plan.

The legislation establishes safety standards for maintenance activities in homes and inhabited buildings, for electrical devices and equipment, and for facilities such as swimming pools and beaches. It redefines public responsibilities by requiring all individuals to comply with safety instructions in public spaces, including observing permitted swimming times and avoiding restricted areas.

The law prohibits the handling of explosives, fireworks, toxic or flammable materials, or unsafe products without authorisation. It also bans the disposal of dangerous materials in waste containers, any tampering with such containers, and unauthorised interference with manholes, sewer pipes, or stormwater drains. Further, it prohibits the sale or use of tools, devices, or products intended for human use, entertainment, or education if they do not meet safety requirements.

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News developments

UAE: Ministry warns firms over price hikes amid crisis

11/03/202611/03/2026
by Tanya Jain

Khaleej Times, 8 March 2026: The UAE has warned 449 firms for raising prices during the ongoing regional military crisis following extensive nationwide inspections.

Ministry of Economy and Tourism has conducted approximately 4,468 inspection tours across various markets since the onset of the regional conflict. These inspections have identified 449 establishments that increased prices without justification, prompting formal warnings as part of regulatory enforcement.

The ministry has emphasised that market stability and consumer protection remain key priorities during the crisis, especially as supply chains face pressure from heightened regional tensions. Authorities continue monitoring compliance to prevent exploitation and will escalate measures against any entities that violate approved pricing rules.

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