Latest: UAE's new drug laws cut sentences and end mandatory deportation for expats
President Sheikh Khalifa has formally approved the most extensive legal reforms in the country’s history.
Major changes include greater protection of personal data, stronger copyright rules and tackling fake news.
More than 40 laws are included. Some are new, while others are updated versions of existing legislation.
The updated Federal Crime and Punishment Law, for example, strengthens protection for women and domestic workers.
The law also effectively decriminalises consensual relationships outside of marriage and provides that any child conceived as a result of the relationship is acknowledged and will be cared for. This comes into effect on January 2, 2022.
Legislation covering the spreading of rumours and fake news, electronic fraud and protecting personal data has also been put into place.
Investors and entrepreneurs will be allowed to establish and fully own onshore companies in almost all sectors, with the exception of activities deemed to be “strategic”.
The changes are the result of efforts by 540 experts from 50 federal and local authorities who worked with more than 100 private-sector organisations for the past five months, Wam said.
Electronic transactions and trust services
The amendment to this law gives digital signatures the same weight as handwritten ones, removing the need for witnesses to seal transactions.
It will simplify a wide variety of civil processes such as marriage and commercial transactions such as renting, buying and selling property.
Copyright and neighbouring rights
This legislation has been strengthened to offer greater protection to people working within creative sectors. It offers special benefits for people of determination to enhance their benefit and participation in creative fields.
The law covers all major issues relating to authors’ rights and neighbouring rights, including the right to protest against alteration of the work if the alteration distorts the author’s intent.
Crime and punishment
The existing federal crime and punishment law has been updated and new legislation has been ratified.
As of January 2, 2022, women and domestic workers will receive greater protection, public safety and security has been strengthened and restrictions on extramarital relationships eased.
New criminal penalties have been brought in for public disorder offences. The new law also prohibits the consumption of alcohol in a public place or in unlicensed locations. It also prohibits the sale, provision or incitement or inducement to consume alcohol to any person below 21 years of age.
The new law effectively decriminalises consensual relationships out of marriage and provides that any child conceived as a result of the relationship is acknowledged and will be cared for.
However, any couple conceiving a child outside of marriage will be required to marry or singly or jointly acknowledge the child and provide identification papers and travel documents in accordance with the laws of the country of which either is a citizen. Failure to comply could lead to prison terms.
One of the most important provisions is that the law be applied to anyone who commits, or participates in, a premeditated murder that occurs against a citizen of the UAE even if the crime takes place outside the country.
The new law stipulates life imprisonment for rapists. If the victim is under the age of 18, disabled or otherwise rendered in a condition unable to offer resistance, the sentence can be extended to capital punishment.
This law also covers indecent assault of both sexes, which will be punished with imprisonment or a fine of no less than Dh10,000, regardless of the victim’s sex. If the use of force or threat is employed in the course of the crime, the penalty will be a jail term of between five and 20 years.
If the victim is aged under 18, disabled or otherwise rendered in a condition unable to offer resistance, the prison term will be no shorter than 10 years. This more severe penalty will also apply in cases that occur within a place of work, study, shelter or care.
Wam also reported the law also "punishes with imprisonment for a period of no less than six months, consensual extra-marital intercourse with a person aged over 18 years, noting that a criminal case for this crime is only instituted on the basis of a complaint from the husband or guardian".
"In all cases, the husband or guardian has the right to waive the complaint, and the waiver entails the expiration of the criminal case or the suspension of the execution of the penalty, as the case may be," Wam reported.
Trademarks
Amendments offer protection to three-dimensional trademarks, holograms, sound trademarks such as musical tones associated with a company or by which its products are distinguished, and smell trademarks, such as a distinctive scent made for a company or brand.
Other changes enable geographical names to be included in trademarks in instances in which a product has a strong association with a particular place. It is intended to strengthen the UAE's ability to promote products for which it is well known, such as dates.
Trade licences are no longer needed by people wishing to register a trademark. Small and medium enterprises have been granted temporary protection of trademarks during participation in exhibitions.
Higher education
This law aims to regulate the licensing of higher education institutions in the UAE. It sets the legislative framework to approve curriculums, ensure effective governance and management of higher education institutions, improve the quality and competitiveness of higher education and encourage scientific research.
Provisions of the law apply to all higher education institutions in the country, with the exception of those operating in free zones. The law covers all qualifications offered in higher education, including diplomas, higher and postgraduate diplomas, and bachelor’s, master’s and doctoral degrees.
Data protection
The Personal Data Protection Law constitutes an integrated framework to ensure the confidentiality of information and protect privacy by providing proper governance for optimal data management and protection, in addition to defining the rights and duties of all concerned parties.
The provisions of the law apply to the processing of personal data, whether all or part of it through electronic systems, inside or outside the country.
The law prohibits the processing of personal data without the consent of its owner. Exceptions apply in cases in which the processing is necessary to protect the public interest, or in which the processing is related to personal data that has become available and known to all by an act of the data owner, or when the processing is necessary to carry out legal procedures and rights.
The law defines the controls for the processing of personal data and the general obligations of companies that have personal data. It defines their obligations to secure personal data and to keep it private.
It also defines the rights and cases in which the owner has the right to request a correction of inaccurate personal data, or restrict or stop the processing of personal data. The law sets out the requirements for the cross-border transfer and sharing of personal data for processing purposes.
Online security
A law covering crimes committed online, including bullying, harassment and the dissemination of fake news, will come into effect on January 2, 2022. It is one of the first comprehensive legal frameworks in the region to address concerns arising as online technology advances.
The law aims to enhance community protection from online crimes committed through the use of networks and information technology platforms, protecting public sector websites and databases, combat the spread of rumors and “fake news”, offer protect internet users from electronic fraud and preserve personal privacy and rights.
It addresses online false advertising or promotions, including unlicensed trade of cryptocurrencies and medical products.
The law contains provisions related to fake news and misleading information, using online tools, networks and platforms to broadcast, publish, republish, circulate or recirculate fake news, including false and misleading information, false reports purporting to originate from official sources or that falsely misrepresent official announcements.
It gives courts powers to confiscate devices, software, content or other means used in the pursuit of a crime, in addition to the deletion of such information.
UAE Data Office
The law establishing the UAE Data Office aims at ensuring the full protection of personal data.
The office, which will be affiliated with the Cabinet, is responsible for a wide variety of tasks that include proposing and preparing policies and legislations related to data protection, proposing and approving the standards for monitoring the application of federal legislation regulating this field, preparing and approving systems for complaints and grievances, and issuing the necessary guidelines and instructions for the introduction of data protection legislation.
Factoring and transfer of civil accounts receivable
The law is the first federal regulation in the UAE dealing specifically with factoring and the assignment of receivables. It provides a new regulatory framework which sets out the legal requirements for assignments and transfers of receivables, validity and perfection.
Commercial companies
The law allows investors and entrepreneurs to establish and fully own onshore companies in all sectors, excluding a small number of reserved “strategic activities”.
The new Commercial Companies Law aims to increase foreign direct investment and reaffirms the UAE’s standing as a leading business hub regionally and globally.
Industrial property rights
The law aims to protect industrial property and regulate procedures for its registration, use and assignment. It is dedicated to patents, industrial designs, integrated circuits, non-disclosure agreements and utility certificates. It applies throughout the UAE, free zones included.
Commercial register
The commercial register law has been amended to allow local authorities in each emirate to retain the right to establish and manage their commercial records, including those covering registration, data monitoring and change.
The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
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Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Final results:
Open men
Australia 94 (4) beat New Zealand 48 (0)
Plate men
England 85 (3) beat India 81 (1)
Open women
Australia 121 (4) beat South Africa 52 (0)
Under 22 men
Australia 68 (2) beat New Zealand 66 (2)
Under 22 women
Australia 92 (3) beat New Zealand 54 (1)
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
Who are the Sacklers?
The Sackler family is a transatlantic dynasty that owns Purdue Pharma, which manufactures and markets OxyContin, one of the drugs at the centre of America's opioids crisis. The family is well known for their generous philanthropy towards the world's top cultural institutions, including Guggenheim Museum, the National Portrait Gallery, Tate in Britain, Yale University and the Serpentine Gallery, to name a few. Two branches of the family control Purdue Pharma.
Isaac Sackler and Sophie Greenberg were Jewish immigrants who arrived in New York before the First World War. They had three sons. The first, Arthur, died before OxyContin was invented. The second, Mortimer, who died aged 93 in 2010, was a former chief executive of Purdue Pharma. The third, Raymond, died aged 97 in 2017 and was also a former chief executive of Purdue Pharma.
It was Arthur, a psychiatrist and pharmaceutical marketeer, who started the family business dynasty. He and his brothers bought a small company called Purdue Frederick; among their first products were laxatives and prescription earwax remover.
Arthur's branch of the family has not been involved in Purdue for many years and his daughter, Elizabeth, has spoken out against it, saying the company's role in America's drugs crisis is "morally abhorrent".
The lawsuits that were brought by the attorneys general of New York and Massachussetts named eight Sacklers. This includes Kathe, Mortimer, Richard, Jonathan and Ilene Sackler Lefcourt, who are all the children of either Mortimer or Raymond. Then there's Theresa Sackler, who is Mortimer senior's widow; Beverly, Raymond's widow; and David Sackler, Raymond's grandson.
Members of the Sackler family are rarely seen in public.
First-round leaderbaord
-5 C Conners (Can)
-3 B Koepka (US), K Bradley (US), V Hovland (Nor), A Wise (US), S Horsfield (Eng), C Davis (Aus);
-2 C Morikawa (US), M Laird (Sco), C Tringale (US)
Selected others: -1 P Casey (Eng), R Fowler (US), T Hatton (Eng)
Level B DeChambeau (US), J Rose (Eng)
1 L Westwood (Eng), J Spieth (US)
3 R McIlroy (NI)
4 D Johnson (US)
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Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
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- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
Name: Brendalle Belaza
From: Crossing Rubber, Philippines
Arrived in the UAE: 2007
Favourite place in Abu Dhabi: NYUAD campus
Favourite photography style: Street photography
Favourite book: Harry Potter
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
Results
2pm: Serve U – Maiden (TB) Dh60,000 (Dirt) 1,400m; Winner: Violent Justice, Pat Dobbs (jockey), Doug Watson (trainer)
2.30pm: Al Shafar Investment – Conditions (TB) Dh100,000 (D) 1,400m; Winner: Desert Wisdom, Bernardo Pinheiro, Ahmed Al Shemaili
3pm: Commercial Bank of Dubai – Handicap (TB) Dh68,000 (D) 1,200m; Winner: Fawaareq, Sam Hitchcott, Doug Watson
3.30pm: Shadwell – Rated Conditions (TB) Dh100,000 (D) 1,600m; Winner: Down On Da Bayou, Xavier Ziani, Salem bin Ghadayer
4pm: Dubai Real Estate Centre – Maiden (TB) Dh60,000 (D) 1,600m; Winner: Rakeez, Patrick Cosgrave, Bhupat Seemar
4.30pm: Al Redha Insurance Brokers – Handicap (TB) Dh78,000 (D) 1,800m; Winner: Capla Crusader, Bernardo Pinheiro, Rashed Bouresly
Meydan race card
6.30pm: Maiden Dh 165,000 1,600m
7.05pm: Handicap Dh 185,000 2,000m
7.40pm: Maiden Dh 165,000 1,600m
8.15pm: Handicap Dh 190,000 1,400m
8.50pm: Handicap Dh 175,000 1,600m
9.25pm: Handicap Dh 175,000 1,200m
10pm: Handicap Dh 165,000 1,600m
The Word for Woman is Wilderness
Abi Andrews, Serpent’s Tail
