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United Arab Emirates

Policy & Legal Updates
Source: China Briefing

Asia Transfer Pricing Brief Highlights Q2 2026 Updates in UAE, Singapore, and Vietnam

China Briefing reported key transfer pricing updates across Asia and the Middle East for the second quarter of 2026. In the UAE, Ministerial Decision No. 96 of 2026 adopted the latest OECD Pillar Two guidance, while Singapore clarified rules for share-based compensation and Vietnam issued Decree No. 255/2026/ND-CP. Foreign-invested enterprises are advised to review existing intercompany pricing policies against the revised frameworks.

Industry News
Source: Middle East Council on Global Affairs

ME Council Study Analyzes GCC Investment and Strategic Engagement in Central Asia

A research paper from the Middle East Council on Global Affairs examines expanding economic and strategic relations between GCC states and Central Asia. The study highlights the Gulf's capacity to deploy capital and expertise across energy, critical minerals, and logistics alongside China's regional infrastructure footprint. It recommends strategic investment coordination among the UAE, Saudi Arabia, and Qatar.

Industry News
Source: Gulf News

Abu Dhabi Partners With The Boring Company to Explore Underground Infrastructure

Abu Dhabi Projects and Infrastructure Centre has signed an agreement with Elon Musk's The Boring Company to evaluate underground transport and utility tunnel solutions across the emirate. The partnership was finalised during the Liveability and Investment Exhibition in Abu Dhabi. The initiative will examine feasibility, delivery models, and local capability development in advanced tunnelling technologies.

Industry News
Source: Technical Review Middle East

UAE Enterprise AI Adoption Reaches 72 Percent as Nextgen Relocates to Dubai

Research by Strand Partners, the UAE Artificial Intelligence Office, and AWS reveals enterprise AI adoption in the UAE increased from 53% to 72% within a year. Amid this commercial expansion, UK-founded AI transformation firm Nextgen has moved its global headquarters to Dubai. The survey also found 85% of AI-adopting firms experienced accelerated business transformation.

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