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 Federal Tax Authority has issued a guide on its Qualified Domestic Minimum Top-up Tax regime under the OECD/G20 Pillar Two framework. The rules mandate a minimum corporate tax rate of 15% for multinational enterprise groups with annual global revenues of at least €750 million. In-scope entities with fiscal periods ending prior to April 30, 2026, must register via EmaraTax by November 30, 2026.
UAE authorities have stated that businesses generating at least AED 50 million annually must appoint an Accredited Service Provider for e-invoicing by October 30, 2026. Under Ministerial Decision No. 244 of 2025, large enterprises must achieve system go-live by January 1, 2027. Smaller enterprises must contract a provider by March 31, 2027, ahead of a July 1, 2027 deadline.
The UAE Federal Tax Authority clarified that a free zone's status as a VAT Designated Zone does not confer automatic Corporate Tax Designated Zone treatment. Each federal tax regime maintains distinct legal definitions and eligibility criteria. Goods distributors must specifically meet Corporate Tax requirements to access the 0% preferential rate.
The UAE Federal Tax Authority has issued Decision No. 4 of 2026, setting updated technical and operational standards for accounting records. The rules apply to all corporate tax and VAT-registered entities across mainland and free-zone jurisdictions regardless of size.
Federal Tax Authority
United Arab Emirates
Final rule
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