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.
China's outbound direct investment to the UAE reached $2.6 billion, more than tripling the previous year's total as overall Middle East flows doubled. In parallel, Beijing-based China Securities secured regulatory approvals to open a regional office in the Dubai International Financial Centre. Chinese banking institutions now account for over 30 percent of total assets in DIFC's Banking and Capital Markets sector.
Belgian firm Banqup Group has developed and will operate the Peppol Corner 5 access point for the UAE Federal Tax Authority. The node will validate invoice tax data under the Ministry of Finance's mandatory e-invoicing system starting in 2027.
The UAE Ministry of Finance has updated the scope of Economic Substance Regulations under Cabinet Decision No. 98 of 2024. Companies are no longer required to file annual ESR notifications or reports for financial years ending after December 31, 2022. Free zone businesses seeking a 0% corporate tax rate must still demonstrate adequate substance.
The UAE Federal Tax Authority is enacting tighter VAT regulations effective October 1. Tax authorities now hold the power to deny VAT refund claims if transactions are linked to tax evasion across the supply chain under a 'should have known' standard.
Federal Tax Authority
United Arab Emirates
Effective October 1, 2026
Final rule
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