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A Comprehensive Analysis of the 2025 Amendments to the UAE Commercial Companies Law

Introduction The Federal Decree Law No. 32 of 2021 on Commercial Companies (“CCL”) represented the most substantial reform of the corporate law regime in the UAE. It modernised governance standards, removed restrictions on foreign ownership for most commercial activities, and aligned the UAE corporate law framework more closely with international corporate frameworks. Four years later, […]

Evolving Landscape of Third Party Funding in Arbitrations in the UAE

OVERVIEW This Practice Note discusses Third Party Funding and Arbitration in the United Arab Emirates (“UAE”). In particular, emphasis has been placed on the evolving landscape relating to Third Party Funding across the region, which is increasingly now being recognized as a viable source to allow access to justice in UAE arbitrations, especially construction and […]

UK vs UAE Tax: What It Means for British Businesses in 2025 and Beyond

  Over the past three years, the UK has reshaped its tax landscape. While headline rates may look familiar, the changes introduced through the Finance Acts of 2023–2025 have quietly — but significantly — altered the playing field for corporates, entrepreneurs, and families. At the same time, the UAE has strengthened its role as one […]

Resignation

  Overview Resignation is a fundamental aspect of the employment relationship in the United Arab Emirates (UAE), regulated under Federal Decree-Law No. 33 of 2021 on the Regulation of Labour Relations and its subsequent amendments (the “UAE Labour Law”). The law provides specific guidance for both employees and employers on the rights and responsibilities when […]

Corporate Tax in the UAE: New Business Tax Regulations

Corporate Tax is a form of direct tax levied in over 90% of the countries across the world. As the name suggests, it is tax imposed on businesses in proportion to the profits earned in each assessment year. This blog aims to analyze the corporate tax regulations in the UAE and its recent amendments. Why […]

Tenant Eviction – Requirements and Procedures

  Overview Tenant eviction in the United Arab Emirates (UAE) is governed primarily by Law No. 26 of 2007 Regulating the Relationship between Landlords and Tenants in the Emirate of Dubai, as amended by Law No. 33 of 2008, and relevant regulations issued by the Dubai Land Department through the Rental Disputes Centre (RDC). Eviction […]

DIFC and JAFZA Join Forces – The Dual-Zone Advantage

  Dubai is reinforcing its position as a global hub where trade and finance operate side by side. On Tuesday, 28 October, DP World’s Jebel Ali Free Zone Authority (JAFZA) and the Dubai International Financial Centre (DIFC) announced a partnership to create a framework that enables companies to operate seamlessly across both zones. The agreement […]

UAE Corporate Tax Treatment of Family Wealth Structures

(FTA Clarification CTP008 – September 2025) On 19 September 2025, the UAE Federal Tax Authority (FTA) issued Public Clarification CTP008: “Corporate Tax Treatment of Family Wealth Management Structures.” This long-awaited clarification offers valuable direction on how Family Foundations, trusts, holding vehicles, and Family Offices — both Single-Family (SFO) and Multi-Family (MFO) — are treated under […]

Financial Services Regulatory and Fintech

Financial Services Regulatory and FinTech Law UAE Your trusted partner for financial regulation, digital assets & FinTech law in Dubai. HAS Law Firm provides comprehensive legal solutions across the financial services and FinTech sector in the UAE. Our experienced FinTech lawyers in Dubai advise on licensing, regulatory compliance, digital-asset frameworks, payment systems, and emerging financial […]

DIFC COURTS PRACTICE DIRECTION NO. 1 OF 2025: ACCESS TO JUSTICE IN EMPLOYMENT DISPUTES

  The DIFC Courts Practice Direction No. 1 of 2025: Access to Justice in Employment Disputes (“PD 1/2025”) issued by the Chief Justice of the DIFC Courts H.E. Justice Wayne Martin effective on 9 October 2025. Having regard to the increasing number of claims brought before the DIFC Courts, PD 1/2025 was issued to bolster […]

Interim Awards Without Borders: Evolving Recognition and Enforcement Across the UK, UAE, Oman, and Saudi Arabia

New Maritime Law: Ship Arrests in the UAE for Claims Against Time and Bareboat Charterers

Under Federal Law No. 26 of 1981 (the “Old Maritime Law“), creditors often arrested ships in the UAE for certain claims for which charterers, and not the owners, were liable, even after the charter had ended or the vessel had been sold.  As discussed below, under Federal Decree By Law No. 43 of 2023 (the […]