Policy update

Policy & Legal Updates

UAE Launches Tawwer Digital Platform for R&D Tax Credit Pre-Approvals

The UAE has launched Tawwer, an online platform managed by the Emirates Research and Development Council to assess and pre-approve research and development projects. Under Cabinet Decision No. 215 of 2025 and Ministerial Decision No. 24 of 2026, qualifying entities can access a non-refundable tax credit of up to 50% on qualifying R&D expenditure. Project pre-approval through Tawwer is mandatory prior to submitting the final corporate tax claim through the Federal Tax Authority.

Policy & Legal Updates

UAE Ministry of Finance Amends National Electronic Invoicing Regulations

The UAE Ministry of Finance issued Ministerial Decision No. 197 of 2026, updating the national electronic invoicing framework. The amendments grant a temporary 24-month exclusion for intra-tax group transactions, permit offshore data storage, and extend issuance timelines.

Policy & Legal Updates

UAE Warns Private Companies of Dh1 Million Fines for Labour Violations

The UAE Ministry of Human Resources and Emiratisation has cautioned private sector establishments that committing specific labour law violations carries fines ranging from Dh100,000 to Dh1 million. The penalties apply to five key infractions, including unauthorised hiring, permit misuse, and shutting down businesses without settling employee status. The ministry reiterated that adherence to UAE labour legislation is mandatory to safeguard workers' rights and preserve lawful employment relations.

Policy & Legal Updates

China Revises Outbound Investment Measures Effective December 2026

China's National Development and Reform Commission has issued revised administrative measures for outbound investment, effective December 1, 2026. The new framework updates the 2017 rules by clarifying investor roles and improving reporting for major overseas reinvestments and adverse events. Ministry of Commerce figures show China's outbound investment stock neared $3.4 trillion by late 2025.