Policy update

Policy & Legal Updates

UAE Clarifies Pillar Two Tax Reporting Obligations for Large Multinational Enterprises

The UAE Ministry of Finance has issued ministerial decisions detailing reporting and compliance procedures under the OECD/G20 Pillar Two minimum 15 percent tax framework. The rules apply to multinational groups with consolidated revenue of at least EUR 750 million in at least two of the four preceding fiscal years. Guidelines define GloBE Information Return submissions, Federal Tax Authority notifications, and the appointment of local filing entities.

Policy & Legal Updates

UAE Details Requirements and Fees for Study, Training, and Qualification Visas

The UAE has outlined the eligibility rules, entry permit duration, and fee schedule for its study, training, and qualification visa. Applicants must hold a passport valid for at least six months and have secured admission to a licensed academic or research institution. The total processing cost is 300 AED, divided across application, issuance, and smart service fees.

Policy & Legal Updates

Abu Dhabi Issues 65 Emirati Hospitality Standards for Mandatory Hotel Compliance by 2027

The Department of Culture and Tourism – Abu Dhabi has introduced 65 measurable Emirati Hospitality Standards for local hotels and serviced apartments. Developed with the National Projects Office, compliance will become mandatory across eight guest service stages starting in early 2027.

Policy & Legal Updates

Abu Dhabi Extends Office Exemption for Tajer Commercial Licence Holders by One Year

The Abu Dhabi Department of Economic Development has announced a one-year regulatory extension allowing Tajer Abu Dhabi licence holders to operate without physical premises. The measure applies to entrepreneurs whose exemptions were scheduled to expire during 2026. Authorities aim to lower startup capital requirements and enhance operational flexibility for early-stage businesses.