Insight Category: Regulatory & Legal Updates
Federal Decree Law No. 26 of 2025 on Child Digital Safety (the “CDS Law”) establishes a comprehensive federal framework governing the protection of children in the digital environment in the United Arab Emirates (UAE). Issued on 1 October 2025 and entering into force on 1 January 2026, the CDS Law aims to create coordinated governance… Continue reading UAE Federal Decree Law No. 26 of 2025 on Child Digital Safety: Liability for Digital Platforms and Internet Service Providers...
Federal Decree-Law No. 17 of 2025 – Amendments of the Federal Decree-Law No. (28) of 2022 on Tax Procedures Effective Date: 1 January 2026. Details: Key Amendments: Impact: Applicability: Compliance Tips: Federal Decree-Law No. 16 of 2025 – Amendments of Federal Decree-Law No. (8) of 2017 on Value Added Tax Effective Date: 1 January 2026.… Continue reading UAE Tax Updates (November, 2025)...
1. Ministerial Decision No. 243 of 2025 – Electronic Invoicing System Issued: 12 September 2025Effective: Upon publication Overview The Ministry of Finance has formally introduced the Electronic Invoicing System, establishing the legal and operational framework for mandatory issuance, transmission, exchange, and reporting of electronic invoices and credit notes for Business Transactions conducted in the… Continue reading UAE Tax Updates (October, 2025)...
Ministerial Decision No. 249 of 2025 – Smoking-Cessation Products Effective Date: 1 October 2025 Details:The Ministry of Finance issued Ministerial Decision No. 249 of 2025, excluding nicotine-based smoking cessation products from the definition of tobacco and tobacco products under Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates, and Price Calculation Methods… Continue reading UAE Tax Updates (September, 2025)...
Ministerial Decision No. 229 of 2025 – Qualifying & Excluded Activities for Free Zones Effective Date: 1 June 2023 (retroactive) Details:This Decision repeals and replaces Ministerial Decision 265 of 2023 sets out which Free Zone activities qualify for 0% corporate tax, clarifies excluded activities, and updates compliance, de minimis, and IP requirements. Key Provisions: Impact:… Continue reading UAE Tax Updates (August, 2025)...
Cabinet Decision No. 35 of 2025 on the Determination of a Non-Resident Person’s Nexus in the State Effective Date:1 January 2025 Details: This Decision repeals and replaces Cabinet Decision No. 56 of 2023 and sets out the updated criteria under which a non-resident person is considered to have a nexus in the UAE, particularly in… Continue reading UAE Tax Updates (July, 2025)...
On 10 July 2025, Oman’s Ministry of Commerce, Industry and Investment Promotion (“MOCIIP”) issued Ministerial Decision No. 245/2025, amending Ministerial Resolution No. 146/2021 On the Issuance of the Implementing Regulations of the Commercial Companies Law (“CCL Regulations”). Published in the Official Gazette No. 1604 on 13 July 2025, the Decision came into effect the following… Continue reading Simplifying Manager Appointments and Tightening Signatory Rules: New Ministerial Decision brings Clarity...
Introduction On 8 July 2025, the Dubai International Financial Centre (“DIFC”) enacted a comprehensive set of legislative amendments following a public consultation paper released in February 2025. A focal point of these amendments is the Data Protection Law (“DPL”), which has undergone substantial revision to clarify extra-territorial applicability, address data sharing with authorities and reinforce… Continue reading DIFC Enacts Key Amendments to Data Protection Law...
Federal Tax Authority Decision No. 6 of 2025 – Standards, Controls, and Procedures for Dealing with Shortage in Excise Goods Effective Date:1 July 2025 Details: Key Provisions: Documentation Requirements: Impact: Compliance Tips: Applicability: Federal Decree-Law No. 28 of 2022 on Tax Procedures (Amended as of 30 September 2024) Effective Dates of Amendments:30 October 2024 Summary… Continue reading UAE Tax Updates (June, 2025)...
Tax Update: CTGFF1Corporate Taxation of Family Foundations: Effective Date: May 2025 – Applicable to Tax Periods commencing on or after 1 June 2023 under Federal Decree-Law No.47 of 2022 on the Taxation of Corporations and Businesses. Details: Impact: Applicability: Compliance Tips: Expanded Corporate Tax Exemption for Foreign Entities Owned by Exempt UAE Persons:Cabinet Decision No.… Continue reading UAE Tax Updates (May, 2025)...