Resource Library

The framework for combating money laundering, the financing of terrorism and illegal organisations — customer due dilige...

The framework for the administration, collection and enforcement of federal taxes — registration, record-keeping, tax au...

The principal corporate legislation of the UAE, governing incorporation, share capital, directors' duties, accounts, aud...

The UAE Labour Law governing private-sector employment — contracts, working hours, leave, end-of-service gratuity and te...

The UAE Corporate Tax Law. Imposes a 9% corporate tax on taxable income above AED 375,000 (0% below), effective for fina...

The UAE Commercial Code, governing commercial obligations, commercial paper, negotiable instruments and banking transact...

The framework for preventive settlement, restructuring and bankruptcy of traders and companies, and the Bankruptcy Court...

Governs the levy and collection of VAT at the standard rate of 5% on the supply of goods and services in the UAE, with z...

The procedural rules under the VAT Law — registration thresholds, tax invoices, returns, input tax recovery, the reverse...

Determines the qualifying income of a Qualifying Free Zone Person that benefits from the 0% Corporate Tax rate, for free...

Requires UAE entities carrying on Relevant Activities to demonstrate adequate economic substance and to file annual noti...

Implements the Tax Procedures Law, setting out record-keeping periods, tax agent registration, voluntary disclosures and...

The executive regulation setting out work models, wage protection, leave entitlements and end-of-service calculations un...

Provides a regime for the insolvency of natural persons (individuals) who are unable to meet their debts.

Regulates the unified commercial register maintained by the competent authorities and the registration of traders and co...

The foundational civil code governing contracts, obligations, property and liability in the UAE.

Obliges companies to maintain and disclose registers of beneficial owners, partners and nominee directors to the relevan...

Protects consumer rights on pricing, quality, warranties and e-commerce, enforced by the Ministry of Economy.

Imposes excise tax on tobacco, energy drinks, carbonated and sweetened drinks and electronic smoking devices to reduce c...

Governs pensions and end-of-service benefits for UAE and GCC national employees through the GPSSA.

The legal basis for the UAE's financial free zones — including DIFC and ADGM — and their independent civil and commercia...

Sets the AED 3 million revenue threshold below which a resident business may elect Small Business Relief and be treated...

Prohibits anti-competitive agreements and abuse of a dominant position, and regulates economic concentrations (mergers).

Specifies the categories of taxable persons required to prepare and maintain audited financial statements for Corporate...