The Abu Dhabi Global Market Registration Authority has issued its 2025–2026 Regulatory Priorities, outlining a risk-based supervisory approach focused on statutory filing accuracy, audit quality, beneficial ownership transparency, AML/TFS compliance for DNFBPs, digital-asset oversight, consumer protection and enforcement against unlicensed activity.

Dubai has strengthened digital asset oversight through updates from the Dubai Financial Services Authority and the Virtual Assets Regulatory Authority. The DFSA removed its recognised token list within the Dubai International Financial Centre, shifting responsibility to firms for crypto suitability assessments and governance. VARA introduced stricter due diligence measures for high-risk jurisdictions, reinforcing AML/CFT compliance and firm-level accountability across Dubai’s crypto market.

The UAE's introduction of an Advance Pricing Agreement ('APA') framework marks a significant milestone in the country's corporate tax evolution. With the release of the Federal Tax Authority's Corporate Tax Guide on Advance Pricing Agreements (CTGAPA1), taxpayers now have a structured mechanism to obtain prospective certainty on transfer pricing outcomes.

The evolving landscape of tax regulation in the UAE, marked by stricter requirements and increased scrutiny, has made audited financial statements indispensable for businesses of all sizes.

The UAE's introduction of an Advance Pricing Agreement ('APA') framework marks a significant milestone in the country's corporate tax evolution.

Based on my professional experience working closely with government entities across multiple jurisdictions, one reality has become increasingly clear that despite the scale of ambition and investment behind government transformation programs, many struggle to translate intent into lasting impact.

In 2025 alone, around 250,000 new companies set up shop in the country, pushing the total number of active firms to more than 1.4 million.

Mystery shopping plays a vital role in the UAE banking sector by linking regulatory compliance with real customer experience. Baker Tilly’s practical assessments, aligned with the Central Bank’s Consumer Protection Regulation, evaluate transparency, conduct, data protection, complaint handling, and consumer education. These insights help banks strengthen trust, identify gaps, and enhance service quality while maintaining regulatory alignment.

The article highlights the importance of Article (6) of the CBUAE Corporate Governance Regulations, which mandates a robust Fit and Proper Process to ensure individuals in key banking roles meet high standards of integrity, competence, financial soundness, and regulatory compliance. With a compliance deadline of 31 July 2025, the regulation plays a critical role in strengthening trust, governance, and stability in the UAE’s financial system.

Transfer pricing policies are typically established at the commencement of the fiscal year, grounded in prospective financial forecasts and benchmarking analyses designed to uphold the arm’s length principle.

Discover why SMEs are prime cyber targets, and the practical steps that help them fight back.