Middle East Briefing News

UAE Real Estate Taxation: Key Corporate Tax Rules and Investor Implications

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The UAE Corporate Tax regime now draws a clear line between exempt real estate investment and taxable real estate business activities. Resident and non-resident investors must assess their structures, documentation, and activity levels to ensure compliance while preserving the UAE’s longstanding tax advantages for passive property ownership.

Probation Period in Saudi Arabia: Key Rules and Compliance Considerations for Employers and Employees

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Saudi Arabia’s probation period provides a regulated timeframe for employers and employees to assess fit while upholding core rights and obligations. Clear documentation and lawful management help prevent disputes and support stable employment relationships.

Kuwait’s Domestic Minimum Top-Up Tax (DMTT): What Multinationals Need to Know

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Kuwait’s new Top-Up Tax aligns with OECD Pillar Two and enforces a 15 percent minimum tax on large multinationals, with regulations requiring stronger compliance and local substance.

Reassessing Risk and Protection Under the 2024 UAE-India Investment Treaty

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The UAE-India 2024 Investment Treaty establishes a stricter, compliance-driven regime that narrows protections while demanding clear investment eligibility, lawful structuring, and substantial business presence. Investors must prioritize documentation, regulatory compliance, and early dispute-planning to secure protection under the treaty.

UAE Announces Private Sector Holiday for 54th Eid Al Etihad on December 1-2, 2025

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The UAE has declared December 1–2, 2025 as paid holidays for all private-sector employees to mark the 54th Eid Al Etihad. The unified schedule ensures a four-day weekend for most workers and reflects the country’s commitment to harmonising public- and private-sector holiday policies.

UAE Enacts Comprehensive Anti-Money Laundering (AML) Law to Reinforce Global Financial Integrity and Enforcement Accountability

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The UAE has implemented the new Anti-Money Laundering (AML) Law, strengthening enforcement against financial crime, expanding definitions, penalties, and FIU powers to align with FATF standards and bolstering global trust in the Emirates’ financial system.

From Residency Visas to Returns: Why Luxury Apartments Are Fueling Dubai’s Boom

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Explore why luxury apartments are fueling Dubai’s real estate boom, from residency visa incentives and high ROI to prime investment areas.

Saudi Arabia Updates to Trade Name Law: What Investors Need to Know

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Saudi Arabia’s new Trade Name Law modernises the rules governing the selection, registration, and use of business names, strengthening transparency and brand protection.

Qatar Overhauls Civil Service Framework with Major 2025 Human Resources Law Amendments

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Qatar 2025 Civil Service Law reforms overhaul performance evaluations, promotions, and allowances across the civil service.

New UAE E-Invoicing System: All You Need to Know

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UAE e-invoicing will roll out in two phases: firms with revenue of at least AED 50m must appoint an ASP by 31 July 2026 and go live on 1 January 2027, while smaller firms face deadlines of 31 March and 1 July 2027.

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