DIFC Opens Prescribed Company Regime to All Applicants - New CSP Requirement Applies
DIFC's Prescribed Company Regulations 2026 remove the old eligibility tests and make most Prescribed Companies appoint a licensed Corporate Services Provider. Existing companies have until 24 January 2027 to comply.
New FTA Rules: Verify Your Suppliers Before Recovering Input VAT from 1 October 2026
From 1 October 2026, a valid tax invoice alone may no longer be enough to recover input VAT. FTA Decision No. 13 of 2026 requires businesses to verify and document their suppliers and supplies first.
UAE Amends VAT Executive Regulation - Key Changes from 1 October 2026
Cabinet Decision No. 149 of 2026 changes how VAT applies to composite supplies, employee costs, cash payments and capital assets from 1 October 2026, with new input tax apportionment rules to follow in 2027.
ADGM Tightens Beneficial Ownership, Nominee and Trust Transparency Rules
ADGM has published several rounds of amendments in 2026 covering nominee disclosure, beneficial ownership, trusts, foundations, foreign branches and cash transactions. The changes took effect immediately.
UAE Competition Law Executive Regulations Now in Force - What It Means for Mergers and Acquisitions
Cabinet Resolution No. 59 of 2026 completes the UAE's merger control overhaul. Since 30 July 2026, businesses have a clear procedure for notifying transactions to the Ministry of Economy and Tourism.
DIFC Introduces Variable Capital Companies for Proprietary Investment Structures
DIFC's new Variable Capital Company Regulations offer a flexible vehicle for holding proprietary investments, with cell structures and share capital that moves with net asset value.
Pillar Two in the UAE: Who Must File the Information Return
Ministerial Decision No. 133 of 2026 confirms which UAE entities of large multinational groups must file the Pillar Two Information Return, with a registration deadline of 30 November 2026 for many groups.
UAE Extends Corporate Tax Small Business Relief to 31 December 2029
Eligible businesses with revenue of AED 3 million or less can now elect Small Business Relief for tax periods ending up to 31 December 2029, three years longer than before.