Understand the policies, laws and regulations shaping business across China and the UAE.
Business registration · Investment · Taxation · Customs · Trade · Financial regulation · Employment · Visas · Free-zone policies. Every update identifies the issuing authority, jurisdiction, publication date, effective date and official source.
Eversheds Sutherland has secured Approved Certification Body status under the Dubai International Financial Centre's Regulation 10 framework. Operating via its consulting arm Konexo, the firm is authorized to audit and certify entities developing or deploying artificial intelligence systems in the financial free zone. The framework focuses on AI governance, cyber resilience, algorithmic accountability, and data protection alignment.
Eversheds Sutherland has been named an Approved Certification Body under DIFC Regulation 10. The designation allows the firm's Konexo arm to conduct AI readiness audits and issue compliance certifications in the free zone.
The UAE Cabinet has issued Cabinet Decision No. 149 of 2026, introducing substantial amendments to the UAE VAT Executive Regulations. The revision alters the standard input tax apportionment methodology under Article 55 for partially exempt businesses to an output-based ratio. Most general changes take effect on 1 October 2026, with the apportionment methodology taking effect from the first tax year starting after 1 October 2027.
The UAE Federal Tax Authority has issued Decision No. 13 of 2026, establishing mandatory supplier verification rules for input VAT recovery. Effective 1 October 2026, taxable businesses must perform due diligence on suppliers and transactions exceeding specific thresholds. Non-compliance gives tax authorities the right to deny input VAT recovery claims.
Federal Tax Authority
United Arab Emirates
Effective October 1, 2026
Final rule
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