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.
The UAE has established a firm regulatory red line barring artificial intelligence agents from making government decisions that impact an individual's livelihood. Speaking at the World Economic Forum's Annual Meeting of Global Future Leaders in Dubai, AI Minister Omar Sultan Al Olama stated that human life cannot be assigned a monetary value. The government plans for AI to deliver 50 percent of federal services within two years, while fully excluding high-risk sensitive processes from automation.
An analysis by ORF Middle East highlights that SMEs represent 94 to 95 percent of UAE businesses and generate over 60 percent of non-oil GDP. The paper argues that achieving UAE Net-Zero by 2050 requires simplified emissions reporting, lower compliance costs, and enhanced transition finance for smaller firms. Decarbonising SMEs is increasingly vital as major domestic corporations tackle Scope 3 supply-chain emissions.
The UAE has established an artificial intelligence control tower to monitor and log the actions of AI agents deployed across federal government services. Speaking at the World Economic Forum's Annual Meeting of Global Future Leaders in Dubai, Minister of State Omar Al Olama stated the system will undergo continuous human and AI auditing. The initiative supports the UAE Cabinet's mandate to shift 50 per cent of federal services and operations to agentic AI within two years.
The UAE will implement mandatory electronic invoicing for business-to-business and business-to-government transactions starting in 2027, replacing emailed PDFs with structured PINT AE data files. Corporate service provider Avyanco noted that businesses earning AED 50 million or more must comply by 1 January 2027, while smaller entities must appoint an accredited provider by 31 March 2027 ahead of a 1 July 2027 deadline.
Ministry of Finance, Federal Tax Authority
United Arab Emirates
Effective January 1, 2027
Final rule
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