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 introduced significant revisions to its Value Added Tax regime, primarily enacted through Cabinet Decision No. 149 of 2026. The new framework restricts input tax recovery on cash transactions exceeding an upcoming ministerial threshold and mandates supplier integrity checks under FTA Decision No. 13 of 2026. Further clarifications address employee accommodation expenses, capital assets, single composite supplies, and e-invoicing timelines.
The UAE Federal Tax Authority's Decision No. 13 of 2026 took effect on 1 October 2026, establishing mandatory procedures to verify supplies before claiming input tax deductions. Under the rules, a valid tax invoice alone is no longer sufficient to recover input VAT. Taxable businesses must carry out due diligence on suppliers to demonstrate reasonable care and prevent transactions tied to tax evasion.
The UAE Ministry of Energy and Infrastructure has outlined how global maritime shipping regulations are created through the International Maritime Organization. The UN agency sets worldwide benchmarks for vessel safety, maritime security, and pollution prevention across commercial fleets. The ministry clarified that the organization does not operate as a maritime police force or control individual transit routes such as the Strait of Hormuz.
China has implemented strict individual income tax rules for offshore trusts, imposing a 20 percent tax rate across asset funding, trust income, and distributions. The Ministry of Finance and State Taxation Administration established a 90-day transitional compliance window closing on October 22, 2026, allowing taxpayers to settle historical trust liabilities without late surcharges. Cross-border tax enforcement is increasingly supported by automated data exchange under the Common Reporting Standard.
Ministry of Finance, State Taxation Administration
China
Effective July 24, 2026
Final rule
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