United Arab Emirates Archives - LexisNexis Middle East

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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News developments

UAE: Authorities warn against sharing crisis‑related rumours

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

Gulf News, 8 March 2026: The UAE has issued a strong warning against circulating rumours or unverified crisis‑related content online, stressing that offenders face heavy fines and potential imprisonment.

Authorities have detected a noticeable rise in false news, manipulated videos, and misleading images circulating on social media amid ongoing regional tensions. Many of the materials have repurposed old footage from unrelated incidents abroad, presenting them as current events inside the UAE.

Attorney General Hamid Saif Al Shamsi has warned residents against photographing or sharing images and videos of accident sites or damage caused by falling debris, noting that such content could provoke public panic or distort the perception of safety conditions in the country. He has affirmed that public‑safety institutions continue to operate effectively and that daily life remains stable nationwide.

Legal experts cited that spreading rumours or unverified information constitutes a criminal offence under Federal Decree-Law No. 34/2021 concerning the Fight Against Rumors and Cybercrime. Article 52 of Federal Decree-Law No. 34/2021 provides for penalties including up to two years in prison and fines reaching Dh200,000 for publishing or reposting false or misleading information that contradicts official announcements or harms public security.

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News developments

UAE: Banks tighten security with biometrics and AI checks

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

Gulf News, 28 February 2026: UAE banks are strengthening digital‑security controls by phasing out SMS and email one‑time passwords and adopting biometric logins and AI‑based fraud detection.

Banks across the UAE have begun removing SMS and email‑based OTPs after new directives from the Central Bank required all licensed financial institutions to discontinue these methods by the end of next month. Under the updated authentication framework, customers now approve transactions directly within banking apps using biometrics, facial recognition or secure in‑app PIN verification.

Regulators stated that the shift forms part of a broader 2026 initiative aimed at strengthening fraud prevention, tightening AI governance and enhancing operational resilience. Fraud‑control specialists noted that the rules require new capabilities, including detecting active calls and screen‑sharing attempts, and encourage the use of behavioural intelligence to interrupt real‑time scams.

Industry experts explained that impersonation scams, phishing attempts and SIM‑swap attacks have increased, reinforcing the need to retire legacy authentication mechanisms. Banks confirmed that the new systems will support routine digital activities such as card payments, online shopping and transfers while reducing exposure to fraud.

The new security framework will continue rolling out across the sector, with smaller institutions now accelerating compliance to meet the Central Bank’s deadline.

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News developments

Dubai: Police prioritise delivery‑rider safety

05/03/202605/03/2026
by Tanya Jain

Gulf News, 2 March 2026: Dubai Police have launched new field‑awareness initiatives for delivery‑motorcycle riders to strengthen traffic safety and reduce road accidents.

Dubai Police, through Hatta Police Station, launched a field‑awareness initiative for delivery‑motorcycle riders under the traffic‑safety campaign “Your lives matter, your safety is our goal,” focusing on compliance with road‑traffic regulations and the reduction of violations such as distracted driving, speeding, unsafe lane changes and obstructive group riding.

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News developments

Ajman: Decree regulating rental‑dispute fees and deposits issued

05/03/202605/03/2026
by Tanya Jain

Gulf News, 3 March 2026: Ajman has issued a new Emiri Decree regulating the fees and deposits applicable to rental‑dispute proceedings before the Rental Disputes Settlement Centre.

Ajman Emiri Decree No. 2/2026 was issued introducing a framework for the collection of fees and deposits for cases and applications filed before the Rental Disputes Settlement Centre. The decree establishes a Dh1,000 security deposit for appeals challenging rulings within the final jurisdiction of the Primary Rental Committee, limited to grounds involving public‑order jurisdictional defects or procedural invalidity, with confiscation applying if the appeal is ruled inadmissible.

It further imposes a Dh2,000 deposit for petitions for reconsideration, refundable only if accepted, and sets out the mechanism for the Centre to collect fines for rental violations, prohibiting duplicate collection by municipal authorities.

Ajman Emiri Decree No. 2/2026 repeals earlier legislation on judicial fees for rental disputes, with certain provisions remaining temporarily in force pending the issuance of new implementing regulations.

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News developments

Abu Dhabi: Fast‑food advertising banned

05/03/202605/03/2026
by Tanya Jain

The National, 27 February 2026: Abu Dhabi authorities announce a ban on fast‑food advertising as part of a broader strategy to reduce exposure to unhealthy food marketing and improve public health.

Abu Dhabi has been developing policies aimed at reducing non‑communicable diseases linked to unhealthy diets. The new measure bans fast‑food advertising across the emirate as part of a wider framework regulating the promotion of unhealthy food and beverages.

The policy regulating unhealthy food and beverage advertising places restrictions on marketing products high in fat, sugar and salt, particularly where children could be influenced. It aims to reduce obesity and other chronic diseases by limiting public exposure to unhealthy food promotions, and it introduces coordinated enforcement involving regulatory, municipal and health authorities.

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News developments

UAE: Authorities Activate New Rule to Break Monopoly on Medical Products

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

Gulf Today, 24 February 2026: The UAE has activated a first‑of‑its‑kind mechanism requiring pharmaceutical companies to appoint multiple agents for each medical product to break long‑standing monopolies and strengthen national pharmaceutical security.

The Emirates Drug Establishment (EDE) said it has activated the new mechanism under Federal Decree‑Law No. 38/2024 on Medical Products, the Pharmacy Profession, and Pharmaceutical Establishments, marking the first time the UAE has obliged pharmaceutical firms to register more than one authorised agent per medical product. The move is part of a national strategy to enhance pharmaceutical security, diversify supply chains, and ensure the continuous availability of medicines and medical products across the country.

Officials explained that the reform aims to end exclusive‑agent control, reduce the risk of supply disruptions during emergencies or operational challenges, and improve the efficiency and resilience of medical‑product distribution. The EDE added that expanding the number of authorised agents will accelerate delivery times, improve inventory management, and boost the UAE’s attractiveness as an investment destination in the pharmaceutical sector.

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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!

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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.