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 Ministry of Human Resources and Emiratisation has called on private firms with 50 or more workers to complete their 2026 recruitment quotas before December 31. Covered companies must achieve a 1% increase in Emiratisation across skilled roles in the second half of 2026 to reach a 2% annual target. Employers must recruit via the Nafis platform and comply with anti-fake Emiratisation rules.
Ministry of Human Resources and Emiratisation (MoHRE)
The UAE Federal Tax Authority has enforced Decision No. 17 of 2026, introducing stricter conditions for recovering input VAT on employee benefits. Following amendments to VAT Executive Regulations, employment contracts or HR policies alone are no longer sufficient to claim VAT recovery. Input tax will become an unrecoverable business expense if employers fail to meet detailed requirements across six expense categories.
Multinational enterprises in the UAE with consolidated revenues of €750 million or more must register for the OECD Pillar Two top-up tax by November 30, 2026. The Federal Tax Authority announced that qualifying groups must complete registration via EmaraTax, while domestic UAE firms remain exempt.
The UAE Federal Tax Authority has issued Decision No. 13 of 2026, establishing mandatory supplier verification rules under Article 54(bis) of the UAE VAT Law. Taxable businesses must verify supplier identities, licenses, signatories, and premises before claiming input tax deductions. The FTA may disallow deductions if transactions are tied to tax evasion under a 'knew or should have known' standard.
Federal Tax Authority
United Arab Emirates
Final rule
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