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 has implemented stricter input VAT recovery standards effective 1 October 2026 under three separate regulatory decisions. Taxable businesses must conduct mandatory supplier and transaction verification checks and can recover staff benefit VAT only within six defined categories. Major purchases settled in cash will also face VAT recovery disallowances under amended executive regulations.
The Registration Authority of Abu Dhabi Global Market has fined MCA Auditors and Advisors LLP and its Audit Principal a combined $88,000 (Dh323,180) following an on-site inspection. The regulator cited multiple audit failings, including weak fraud risk assessments and insufficient evidence on material areas during an engagement for an ADGM-registered company. Regulators credited the firm's cooperation and remediation plan for mitigating the final penalties.
Registration Authority (RA) of Abu Dhabi Global Market
A comparative overview by lovemoney examines personal and commercial tax burdens alongside public services across 25 countries, including the UAE and China. The UAE levies no personal income, capital gains, or inheritance taxes with a 5% VAT, while China imposes income tax brackets between 3% and 45% alongside compulsory social security. Public service provisions differ sharply, from free basic education in China to private healthcare requirements for UAE expatriates.
The UAE Ministry of Finance has introduced Ministerial Decisions No. 168 and No. 197 of 2026, clarifying compliance rules and provider accreditation for the national e-invoicing programme. Enterprises with annual revenues of AED 50 million or more must appoint an accredited service provider by 30 October 2026, ahead of the mandatory launch on 1 January 2027. The new rules also allow cross-border invoice data storage and introduce a temporary 24-month exemption for formal VAT Tax Group transactions.
UAE Ministry of Finance
United Arab Emirates
Effective October 1, 2026
Final rule
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