Climate compliance is now a legal requirement in the UAE, with mandatory emissions reporting, a May 2026 compliance deadline, and penalties of up to AED 2 million under Federal Decree-Law No. 11 of 2024.

Amendments to the UAE Tax Procedures Executive Regulations (effective 1 April 2026) enhance procedural clarity—particularly around record retention, voluntary disclosures, audits, and information sharing without introducing new tax obligations.

Explore the practical considerations for determining a Fixed Establishment under the UAE VAT regime and the resulting compliance implications for businesses.

A structured AEOI review is essential to ensure accurate classification, robust data integrity, and defensible reporting, reducing the risk of compliance gaps and regulatory exposure.

The article highlights key financial and operational due diligence red flags in UAE businesses and emphasizes how identifying them helps assess risk, valuation, and transaction resilience.

No audit eliminates all risk, but high-quality audit plays critical role

Loan origination and similar upfront lending fees should generally be deferred and recognised over the loan term through the Effective Interest Rate (EIR) method under IFRS 9, unless they relate to distinct services that fall under IFRS 15.

The article highlights how aerospace is becoming a structurally growing, highly regulated global ecosystem and argues that early, well-structured governance, tax, and cross-border execution is critical for investors and operators to capture long-term opportunities while avoiding regulatory and operational risks.

The UAE Ministry of Human Resources & Emiratisation (MOHRE) has issued Ministerial Resolution No. (0340) of 2026, repealing Ministerial Resolution No. (598) of 2022, which had previously consolidated earlier WPS regulations

The right UAE business structure depends on aligning commercial objectives, tax efficiency, and regulatory requirements across mainland, free zone, DIFC, or ADGM frameworks.

The article outlines the DFSA’s major 2025–2026 regulatory reforms, including new prudential, client asset, crypto token, and operational risk requirements that shift greater accountability onto regulated firms. It also highlights how firms can strategically prepare for these changes through stronger governance, compliance frameworks, capital modeling, and audit readiness support from Baker Tilly UAE.