Mori Kazutaka

The UAE has introduced stricter anti-money laundering requirements for real estate professionals and developers. Entities involved in property transactions must now conduct enhanced due diligence on high-risk buyers, including identity verification and source of funds review. The changes affect transactions involving politically exposed persons (PEPs), large cash payments, and purchases from higher-risk jurisdictions. Firms are […]

The UAE has expanded its Golden Visa program under Cabinet Decision No. 65 of 2022 and subsequent amendments, introducing significant updates for professionals. The UAE’s 10-year Golden Visa programme has been expanded to include five new categories: healthcare professionals, education specialists, digital content creators, e-sports professionals, and luxury yacht owners. This development enables a wider range of

The UAE is finalising a deal with the United States to import 500,000 Nvidia AI chips annually starting in 2025. These will support national AI infrastructure, including data centres and next-generation applications across public and private sectors. This deal is a major component of the UAE’s long-term AI strategy and is expected to drive innovation

The UAE has announced the creation of a Regulatory Intelligence Office to oversee the use of artificial intelligence in drafting and updating national legislation. The initiative is aimed at reducing the time required to develop and implement laws by up to 70%. AI will be used to support analysis, prediction, and gap identification in legal

The UAE Labour Law now formally acknowledges various flexible work structures, including part-time, remote, job-sharing, and temporary arrangements. These classifications are fully recognised under the law and eligible for statutory benefits based on the employment model. Employers must ensure contract terms, pay, and benefits are consistent with the new classifications. Flexibility can support talent retention,

The statutory period for employees to file claims in relation to termination or employment disputes has been extended from one year to two years. This applies to all claims arising under the UAE Labour Law (Decree-Law No. 33 of 2021). While this offers employees more time to assert their rights, it increases exposure for employers.

As of 31 March 2025, the UAE has updated its competition law framework under Federal Decree-Law No. 36 of 2023 with key implementing provisions brought into effect by Cabinet Decision No. 3/2025. Pre-merger notification is mandatory for transactions that meet specified thresholds. This applies to mergers, acquisitions, and joint ventures. A filing is required if

Cabinet Decision No. 34 of 2025 introduces guidance on the corporate tax treatment of investment funds and unincorporated partnerships. This includes the eligibility criteria for tax-exempt “qualifying investment funds” and the option for certain partnerships to elect to be treated as taxable entities. The update is relevant for private equity, venture capital, and fund managers

As of financial years beginning 1 January 2025, businesses with revenues exceeding AED 50 million and all Qualifying Free Zone Persons must maintain audited financial statements, as per Ministerial Decision No. 84 of 2025. Audited accounts are required to support corporate tax filings and may be reviewed by the Federal Tax Authority. This development also

The UAE Ministry of Finance has announced updates in relation to certain provisions of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. The UAE has confirmed the introduction of a 15% Domestic Minimum Top-up Tax (DMTT), effective 1 January 2025. The regime applies to multinational enterprise groups with consolidated global