Introduction:
Federal decree-law No. (29) of 2021 on the entry and residence of foreigners, (Immigration Law) regulates the entry permit and residence of foreigners in the UAE. This law replaced the previous Federal Law No. (6) of 1973. The Immigration Law explains specific procedures and regulations for the deportation of foreign citizens.
 
The following…

Introduction
Cabinet decision No. (75) of 2023 established a new table of administrative fines and penalties relating to corporation tax offenses. These new administrative fines are imposed by the amended cabinet decision No. (10) of 2024. The UAE Corporate Tax Law is governed by the Federal Decree-Law No. (47) of 2022 on the Taxation of…

Introduction
The UAE implemented new VAT regulations under Cabinet Decision No. 127/2024 concerning the implementation of the reverse charge mechanism on precious metals and gemstones among VAT-registered businesses in the state. This new VAT regulation explains how VAT applies to gold, silver, diamonds, and other precious metals and gemstones in the UAE.
The Cabinet…

Introduction:
There may occasionally be unforeseen difficulties when flying, such as baggage problems, flight delays, or cancellations. To protect air passengers the UAE government established strong aviation laws administered by the general civil aviation authority along with the commercial transactions law (Federal Decree-Law No. (50) of 2022). These relevant laws define passenger rights, airline responsibilities,…

Introduction
The UAE government recently issued a new Federal Decree-Law No. 38 of 2024 to regulate pharmaceutical establishments, the pharmacy profession, and medical products (new pharmaceutical law). Federal Law No. 8 of 2019 on medical products, pharmacy profession, and pharmaceutical establishments has been superseded by the new pharmaceutical law. On January 2, 2025, the…

Dubai is fast emerging as a global destination for investments from around the world. Due to the tax benefits offered by the country and the many opportunities available to expats, along with the welcoming nature of its people, it is an ideal place for investment and growth. However, before starting a business in Dubai, one…

Joining efforts to combat climate change, the UAE has recently published Federal Decree-Law No. 11 of 2024 On Limiting the Impact of Climate Change (“Law”). The legislation will come into effect on the 30th of May, 2025. The Law aims to reduce emissions in the country, and subsequently contribute to the global efforts in combating…