UAE Competition Law and Merger Control: A Closer Look
The UAE’s competition regime is centred on Federal Decree-Law No. (36) of 2023 Regarding Regulating Competition, which replaced the earlier 2012 law and modernized the country’s antitrust framework. The law is designed to protect competition, curb monopolistic behaviour, and ensure that market forces remain the main driver of pricing, supply, and consumer choice. It applies […]
The AI Race Meets Labour Law: China Draws a Line on Worker Replacement
In December 2025 and again in April 2026, Chinese courts ruled that employers cannot legally terminate workers simply because artificial intelligence can now perform their jobs more cheaply or efficiently. In the latest case, the Hangzhou Intermediate People’s Court held that a company’s decision to automate a senior quality-assurance role using large language models did […]
How Health Data Localisation Impacts Healthcare Businesses Globally
Data localisation is becoming an increasingly common policy as governments seek to protect sensitive health information, retain control over critical datasets, and ensure that data is governed under national legal frameworks. These aims are legitimate and, particularly in the healthcare context, often well-founded. Health data is among the most sensitive categories of personal information, and […]
Who Runs the Show? A Closer Look at ‘Connected Persons’ under UAE Tax Law
On 29 April 2026, the UAE Federal Tax Authority (“FTA“) issued Public Clarification CTP010, providing long-awaited guidance on what the Corporate Tax Law means by “director” or “officer” of a taxable person. The CTP010 has significant practical and financial consequences for businesses operating across the UAE and the wider Gulf, including remuneration structuring, board governance, […]
Inside Vara’s Big Move on Crypto Derivatives in Dubai
On 31 March 2026, Dubai’s Virtual Assets Regulatory Authority (VARA) essentially overhauled the crypto regulatory regime. It introduced Version 2.1 of the Exchange Services Rulebook, moving crypto derivatives in Dubai out of the grey zone and into a clearly regulated framework for exchanges operating in the emirate. That means futures, options, CFDs, and perpetual-style products […]
UAE R&D Tax Credit Reforms
On March 18, the UAE Ministry of Finance issued Ministerial Decision No. 24 of 2026, which puts into effect the first phase of the UAE’s Research and Development (R&D) Tax Incentives Programme (the “Programme”). The Programme was originally introduced under Cabinet Decision No. 215 of 2025. It applies to tax periods starting on or after […]
AI and Legal Privilege: A Closer Look at United States v. Heppner
SUMMARY If you have been treating your AI tool as a legal advisor, you are courting trouble beyond the well-documented risks of hallucinations and invented citations. A federal court in the Southern District of New York has now ruled that neither the information you share with an AI platform nor the output it generates will […]
A Guide to UAE Corporate Structuring
Summary Choosing the right corporate structure in the UAE requires understanding mainland, free zone, and financial free zone options, each with distinct regulatory frameworks, tax implications, and market access rules. The 2025 amendments to Federal Decree-Law No. 32 of 2021 on Commercial Companies (CCL) introduced enhanced structuring tools for Limited Liability Companies (LLCs), statutory redomiciliation, […]
Do UAE Anti-Money Laundering Laws Apply to Your Business? Here’s What You Need to Know
Summary Many businesses in the UAE assume that anti-money laundering (AML) laws apply only to banks and financial institutions. This assumption is incorrect and potentially costly. The UAE has developed a comprehensive AML framework extending far beyond traditional financial services, with enforcement intensifying following the country’s removal from the Financial Action Task Force (FATF) grey […]
The FDA’s Updated Approach to Wellness Tech: A Closer Look
The U.S. Food and Drug Administration (FDA) released its 2026 guidance on Low-Risk General Wellness Devices on January 6, replacing the 2019 version and bringing much-needed clarity to how wellness technologies should be designed and marketed in today’s digital health ecosystem. The document is short, but its implications stretch across fitness bands, smartwatches, health apps, […]
