Effective 14 April 2026, the UAE has revised its tax violations framework under Cabinet Decision No. 129 of 2025 to enhance compliance and simplify the penalty structure.  Below is a summary of the key amendments introduced under the revised framework.

The 2026 global economy is marked by volatility, supply chain disruption, inflation, and shifting investor sentiment. In the UAE, its open, globally connected economy heightens both impact and exposure, increasing pressure on governance. At Baker Tilly UAE, we believe boards and audit committees must strengthen GRC oversight. This article highlights the key risks and priority actions for UAE boards.

This article summarises the Dubai Financial Services Authority’s (DFSA) thematic review of compliance arrangements across fintech firms in the Dubai International Financial Centre (DIFC) and outlines practical actions fintech leaders can take. The review covers a broad range of business models (including crowdfunding and money services) and assesses how firms structure, resource, and operationalise compliance.

The UAE’s National In-Country Value (ICV) Program is a strategic initiative aimed at enhancing the nation’s economic resilience by localizing supply chains, boosting domestic manufacturing, and fostering workforce development. Originating in the oil sector, it has expanded into a nationwide economic lever influencing procurement and industrial policies.

To our clients in DIFC, we would like to draw your attention there has been a communication from DFSA via SEO letter about the regional uncertainly and the need for business continuity.

Insights from the Forbes Panel Featuring Saad Maniar, CEO of Baker Tilly UAE

The introduction of the Variable Capital Company (VCC) regime by the DIFC enables flexible, asset-backed structuring through variable capital linked to net asset value and segregated or incorporated cells for asset protection. It provides governance safeguards, creditor ring-fencing, and operational efficiency, making it suitable for family offices and asset-heavy investors.

Digital transformation enables businesses to improve efficiency, enhance customer experience, and remain competitive. Despite upfront investment, the long-term gains in agility, productivity, and growth make it essential for sustainable success.

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.