Insights & News
Insights & News
Practical perspectives on business, governance, regulation, and administration in the UAE - written in plain terms, for the people who own the business.
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.
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.
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 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.
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'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.
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.
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.