MEDIA
THE INVESTMENT GUIDE UNITED ARAB EMIRATES
Legal and tax framework in the UAE
FREE DOWNLOADS
INVESTMENT GUIDE UNITED ARAB EMIRATES
Our Investment Guide for the United Arab Emirates provides a comprehensive resource to support your investment plans in one of the world’s most dynamic economic regions. Whether you aim to establish a company, refine your market strategy, or familiarize yourself with the legal and tax frameworks, this guide offers all the essential information at a glance. From the basics of company establishment to industry-specific insights and compliance and tax requirements, the Investment Guide is designed to provide investors like you with a solid foundation for decision-making. Leverage TME Legal’s expertise and benefit from practical recommendations to successfully achieve your business objectives in the UAE.
INVESTMENT GUIDE SAUDI ARABIA
Our Investment Guide for Saudi Arabia is a comprehensive resource designed to support your investment plans in one of the world’s fastest-growing economic regions. Whether you intend to establish a company, enhance your market strategy, or navigate the country’s legal and tax frameworks, this guide provides essential information at a glance. Covering everything from company formation basics to industry-specific insights and compliance requirements, the Investment Guide equips investors like you with a strong foundation for making informed decisions. Leverage TME Legal’s expertise and gain practical recommendations to successfully achieve your business goals in Saudi Arabia.
PUBLICATIONS
Data Protection Advisor | Issue 03/2025
With the Federal Decree-Law No. 45 of 2021 on the Protection of Personal Data (PDPL), which entered into force on January 2, 2022, the United Arab Emirates (UAE) for the first time introduced a comprehensive legal framework for the protection of personal data. This legislation marks a fundamental paradigm shift: Data protection, which had previously played only a subordinate role in the legal systems of the UAE and the Gulf region, is now increasingly aligned with international data protection standards, in particular the GDPR. Although the current wording of the PDPL already explicitly refers in several instances to employees and the processing of their personal data, there is still a lack of a sufficiently clear legal basis under UAE labour law that specifically regulates the lawful processing of employee data. This legal gap gives rise to numerous practical questions of interpretation and legal demarcation, leading to significant uncertainties for both employers and employees. The expert article "Employee Data Protection in the United Arab Emirates" by Sebastian Luermann, published in issue 03/2025 of the professional journal Datenschutz-Berater, outlines the essential principles of employee data protection in the UAE and analyses the current legal framework in light of the new data protection law.
VALUE ADDED TAX IN THE UNITED ARAB EMIRATES
Omar Sami’s handbook, managing partner at TME Legal, provides a thorough legal analysis of the introduction and application of VAT in the UAE. It serves as a practical guide to help businesses and consultants navigate the specific challenges of the VAT system in a market that has traditionally been characterized by tax exemptions. The work covers in detail the registration requirements for businesses with the Federal Tax Authority, the legal requirements for Tax Invoices, and the VAT treatment of bad debts. Other key topics include the various legal recourses available to businesses in case of decisions by the tax authorities, as well as deadlines and procedures for amending tax returns. The book also provides comprehensive knowledge on compliance guidelines and tax criminal law aspects, which are essential for companies to operate successfully within the legal framework of the UAE.