Policy & Legal Updates

UAE Federal Tax Authority Clarifies Corporate Tax Deductions for Employee Expenses

The UAE Federal Tax Authority has issued updated guidance specifying deductible corporate tax expenses concerning employee compensation and benefits. Eligible deductions include staff transport, accommodation, meals, mobile phone allowances, and parking under the nation's 9 percent corporate tax framework. The regulations set strict limits to prevent personal, non-business deductions by shareholders and directors.

Industry News

China Increases GCC Crude Imports via Modified Maritime Routes

Non-Iranian Middle East Gulf crude oil flows to China climbed toward pre-disruption levels as logistics adapted to shifting market conditions. According to Vortexa data, ship-to-ship transfers accounted for more than half of all Middle East Gulf crude exports delivered to China in September. Chinese energy importers have increasingly turned to Gulf Cooperation Council suppliers to replace squeezed volumes.

China–UAE News

Habib Al Mulla and Partners Establishes Shanghai Presence to Support Bilateral Commerce

UAE-based legal and advisory firm Habib Al Mulla and Partners has expanded into China by establishing a presence in Shanghai. The firm states it is the first Arab firm to set up in China offering business consulting services. The Shanghai office aims to assist Chinese and Middle Eastern companies with cross-border trade, investment, and market entry.

China–UAE News

Signal Ocean Reports Divergent Bauxite Flow Trends for China and UAE

Global seaborne bauxite shipments increased by roughly 3% year-on-year in September 2026 to 20.4 million tonnes, driven primarily by Guinean exports. While China absorbed the majority of growth with arrivals surging 21.2%, UAE arrivals fell by more than 60% amid shipping disruptions in the Arabian Gulf. Market analysts expect fourth-quarter flows to soften globally as Guinea enforces an annual export quota.