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.
In an interview with International Tax Review following the IFLR/ITR Middle East Awards 2026, Eptalex Global Chairman Ramy Torbey detailed major tax trends across the region. Torbey noted that the introduction of UAE corporate tax and free zone qualifying income rules has turned transfer pricing into a Gulf-wide compliance issue. He highlighted growing demand for restructuring cross-border family wealth and intercompany arrangements using Abu Dhabi Global Market and Dubai International Financial Centre foundations.
Essa Ziad Galadari of Galadari Advocates & Legal Consultants has been named to the ALB Super 50 MENA 2026 list. In an interview with Asian Legal Business, he discussed dispute resolution strategies for corporate clients and the integration of artificial intelligence in legal practice.
The UAE Federal Tax Authority reported a 46% increase in tax audit and review cases for 2025, alongside a 66% rise in assessed taxes. Enforcement expanded through predictive analytics monitoring approximately 400,000 registered taxpayers across 16 commercial sectors. Authorities are actively conducting cross-tax reviews to reconcile VAT, corporate tax, customs declarations, and financial statements.
Under Article 13, Clause 11 of Federal Decree-Law No. 33 of 2021, UAE employers must provide departing employees with an experience certificate free of charge upon request. The document must detail start and end dates, service duration, job title, last salary, and termination reason, without including statements that could harm the worker's reputation. Employees can obtain the document from their employer or download an official digital certificate valid for one month via the Ministry of Human Resources and Emiratisation app.
Ministry of Human Resources and Emiratisation
United Arab Emirates
Final rule
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