Policy update

Policy & Legal Updates

UAE Approves Accession to Singapore Convention on Mediated Cross-Border Settlements

The United Arab Emirates has issued Federal Decree No. 85 of 2026 approving its accession to the United Nations Convention on International Settlement Agreements Resulting from Mediation. The framework will allow commercial cross-border mediated settlements to be directly enforced by domestic courts without starting fresh litigation. The convention will take effect six months after the deposit of the UAE's instrument of accession with the UN Secretary-General.

Policy & Legal Updates

UAE Intensifies Fake Emiratisation Crackdown with Fines Reaching Dh500,000

The UAE Ministry of Human Resources and Emiratisation is stepping up enforcement against fake Emiratisation using AI and digital monitoring systems. Private companies evading quotas face graduated penalties up to Dh500,000, with 377 violations already identified.

Policy & Legal Updates

UAE Issues Cabinet Decision No. 149 Amending VAT Executive Regulations

The UAE Federal Tax Authority announced Cabinet Decision No. 149 of 2026, introducing significant amendments to the Value-Added Tax Executive Regulations. The reforms revise default input tax apportionment methods, employee benefit tax recovery, cash transaction limits, and composite supply treatments. Most changes take effect on 1 October 2026, while the input tax apportionment rules apply from the tax year starting 1 October 2027.

Policy & Legal Updates

UAE Approves Major VAT Executive Regulation Overhaul Taking Effect October 1

The United Arab Emirates has approved a major revision of its value-added tax executive regulations under Cabinet Decision No. 149 of 2026. The amendments affect input VAT recovery calculations, payment mechanisms, composite supply structures, and transaction documentation. Most of the revised provisions take effect on October 1, 2026.