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 Cabinet has issued Cabinet Decision No. 149 of 2026, amending the UAE VAT Executive Regulations. The update introduces an output-based input tax apportionment ratio under Article 55 for partially exempt businesses. General changes take effect on 1 October 2026, while the revised apportionment rules apply from the first tax year starting after 1 October 2027.
The UAE Federal Tax Authority has issued FTA Decision No. 13 of 2026, establishing mandatory supplier due-diligence rules for input VAT recovery. Taking effect on 1 October 2026, the framework requires businesses to verify supplier identities and transactions against designated risk thresholds. Failure to maintain these records grants tax authorities the right to reject input VAT recovery claims.
The UAE has issued Federal Decree No. 85 of 2026 approving accession to the United Nations Singapore Convention on Mediation. The convention allows cross-border commercial mediated settlement agreements to be recognized and enforced directly by domestic courts. It enters into force six months after the accession instrument is deposited with the UN, subject to two reservations adopted by the UAE.
The United Arab Emirates has issued Federal Decree No. 85 of 2026 approving its accession to the United Nations Convention on International Settlement Agreements Resulting from Mediation. The framework will allow commercial cross-border mediated settlements to be directly enforced by domestic courts without starting fresh litigation. The convention will take effect six months after the deposit of the UAE's instrument of accession with the UN Secretary-General.
UAE Federal Government
United Arab Emirates
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