Middle East Briefing News

Qatar Implements Global and Domestic Minimum Tax: Pillar Two Scope and Next Steps

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Law No. 22 of 2024 amends Qatar’s Income Tax Law to implement the Qatar Domestic Minimum Top-up Tax (DMTT) under OECD Pillar Two, introducing the Income Inclusion Rule and a Domestic Minimum Top-up Tax effective for fiscal years beginning on or after January 1, 2025.

Saudi Arabia Refines RHQ Procurement Rule With Formal Exemption Framework: What Businesses Need to Know

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Saudi Arabia has formalized exemptions to its Regional Headquarters (RHQ) requirement for government contracts, introducing a structured framework that allows non-RHQ firms to participate in public procurement under defined competitive and technical conditions.

Strengthening Tax Transparency: UAE Exchange of Information Framework

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The UAE has introduced Cabinet Resolution No. 209 of 2025 to strengthen its Exchange of Information framework, aligning domestic law with international tax transparency standards and expanding record-keeping and disclosure obligations.

US Supreme Court Strikes Down Trump’s Tariffs: Implications for Gulf Trade and Business

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The US Supreme Court struck down the legal basis of Trump’s tariffs regime, with implications for trade and business in the MENA markets.

Trademark Protection in UAE and Qatar: Nice Classification

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Both the UAE and Qatar have adopted the 13th Edition of the Nice Classification, aligning their trademark systems with the latest international goods and services categorization to ensure clearer, more consistent protection.

Abu Dhabi’s Art Customs Duties Waiver Program Boosts Global Collector Access and Trade Dynamics

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Abu Dhabi’s new Art Customs Duty Waiver Program removes import duties on qualifying artworks under a regulated framework, strengthening the emirate’s appeal to global collectors and institutions.

Investing in Saudi Real Estate Under Vision 2030: Sectors, Cities, and Demand Drivers to Watch

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Explore investing in Saudi real estate under Vision 2030. Learn about high-growth sectors, top cities, demand drivers, and opportunities for local and foreign investors.

The UAE’s New Civil Code Explained: Practical Changes for Businesses and Investors

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The UAE’s New Civil Code, enacted under Federal Decree-Law No. 25 of 2025, modernizes the country’s civil and contractual framework, introducing clearer judicial methodology, stronger pre-contractual obligations, expanded liability rules, and updated property and corporate provisions.

Saudi Arabia’s New Copyright Law Approved, Strengthens IP Protection

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Saudi Arabia’s new Copyright Law, approved in January 2026, modernizes IP protection, strengthen enforcement, clarify neighbouring rights, and introduce structured AI-related exceptions in line with international standards.

Ramadan 2026 in the UAE and Saudi Arabia: Compliance, Consumer Peaks, and Strategic Timing for Foreign Businesses

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Ramadan 2026 in the UAE and Saudi Arabia should be treated as both a compliance-sensitive period and a predictable commercial peak, requiring early alignment on reduced working hours, overtime rules, staffing models, and regulatory timelines.

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