E-LAWYER

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UAE Joins Global Crypto-Asset Reporting Framework: What it means for Investors

Articles /

On 20 September 2025, the UAE Ministry of Finance signed the Multilateral Competent Authority Agreement (MCAA) to implement the OECD’s Crypto-Asset Reporting Framework (CARF). The framework will go live in the UAE in 2027, with the first automatic exchanges of tax-related information scheduled for 2028. Global Context CARF was introduced by the OECD in 2022 […]

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Evicted on False Grounds? What Dubai Tenants Need to Know

Articles /

In Dubai, tenants are increasingly reporting evictions under the pretext of “family use”. While the law does allow landlords to reclaim property for personal or family occupation, it sets out strict conditions that must be followed. Unfortunately, some landlords misuse this provision, only to re-rent the property at a higher price once the tenant has

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Shareholders’ Resolutions: Your Legal Shield for Ownership, Transactions, and Tax Compliance in the UAE

Articles /

Why this matters now? Many UAE entities — particularly offshore companies in JAFZA, RAKICC, and other free zones — may have acquired foreign subsidiaries, entered multi-layered ownership structures, or restructured shareholding without formal, attested shareholder resolutions. With the UAE Corporate Tax Law (No. 47 of 2022), UBO disclosure requirements (Cabinet Resolution No. 58 of 2020),

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Aligning Registered Activities with Actual Business Practices under UAE Corporate Tax Law

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Background: From Flexibility to Compliance Prior to the recent and significant shifts in legislation, many UAE companies were established under a more flexible regulatory environment with minimal compliance requirements and no Corporate Tax (CT) obligations. During that period, it was common for businesses to register broad, generic, or even unrelated activities in their Memorandum of

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Understanding your Rights as a Tenant in the UAE

Articles /

The UAE’s property market is booming, fuelled by rising rents, an influx of newcomers, and growing demand for housing. For landlords, this creates an opportunity to secure higher returns. Unfortunately, some attempts to achieve this by exploiting the law, issuing eviction notices under claims such as “family use” or “major refurbishment” when, in reality, the

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The FTA highlights the importance of submitting returns early on EmaraTax to avoid technical delays and penalties.

Urgent Update /

Attention Line In its official notice, the FTA urges businesses to file their Corporate Tax returns early through EmaraTax, helping them avoid last-minute issues, prevent technical delays, and reduce the risk of penalties. Early submission also provides businesses with valuable time to review and correct their returns if needed.

The FTA highlights the importance of submitting returns early on EmaraTax to avoid technical delays and penalties. Read More »

Introduction — Unregulated Territory Meets Investor Ambition

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Crypto-like trading platforms and digital investment schemes have rapidly proliferated, outperforming traditional markets in appeal—yet many operate in a legal void. This unregulated landscape lacks stability and confidence, and it’s this very gap that scammers exploit. Without clear licensing requirements or enforcement mechanisms—especially outside regulated zones—fraudulent platforms prey on UAE investors seeking high returns. Many

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Non-Qualifying Income Limits: Ensuring Non-Qualifying Income Stays Below the Defined De-Minimis Thresholds

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Legal Reference: Under the UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022) and Cabinet Decision No. 55 of 2023, a Qualifying Free Zone Person (QFZP) must ensure that non-qualifying income does not exceed the de-minimis threshold of 5% of total revenue or AED 5 million, whichever is lower, during a tax period. Why

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Audited Financial Statements for Qualifying Free Zone Person

Articles /

Under the UAE Corporate Tax Law and relevant Free Zone regulations, a Qualifying Free Zone Person (QFZP) is required to prepare annual financial statements audited in accordance with International Financial Reporting Standards (IFRS). Why is this Important? Audited financial statements provide transparency and ensure that the company’s financial position and performance are accurately reported. This

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