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.
UAE immigration authorities have introduced updated regulations for entry permits and residency visas across Dubai and the emirates. The revised framework establishes specialized visit visas for artificial intelligence specialists, entertainment talent, event professionals, and cruise ship crew. Expatriate residents sponsoring visiting relatives must also meet updated monthly salary requirements ranging between AED 4,000 and AED 15,000.
Federal Authority for Identity, Citizenship, Customs and Port Security
The UAE is positioning its free-zone network as the Middle East gateway for a China-backed BRICS artificial intelligence initiative. The framework connects trade corridors, digital infrastructure, and regulatory sandboxes between Chinese and Emirati tech enterprises. It aims to accelerate commercial AI adoption and support wider Gulf efforts to attract Chinese high-tech investments.
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.
Federal Tax Authority
United Arab Emirates
Effective October 1, 2026
Final rule
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