UAE Legal Notes

UAE Legal Notes

👉 The Constitution of the United Arab Emirates

‼️UAE Courts Cases Base

‼️👉 Commercial Companies Law No. 32 of 2021 (New Edition)👉 Cabinet Resolution No. (77) of 2022 Concerning Limited Liability Companies 👉 Cabinet Resolution - Administrative Penalties in Violation of Commercial Companies Law 👉 Administrative Penalties - Annex Abu Dhabi Court Cases Dubai Court Cases 👉 Federal Decree by Law Concerning The Commercial Register 👉 Executive Regulations - Commercial Register 👉 Federal Decree by Law No. (37) of 2022 Concerning the Family Businesses 👉 Federal Decree by Law Concerning Trust 👉 Federal Law on concerning Fighting Commercial Cover

👉 DIFC Companies Law 5/2018 👉 DIFC Foundations Law 👉 DIFC Prescribed Companies Regulations 2024 👉 DIFC Companies Regulations 👉 DIFC Variable Capital Company Regulations 2026

👉 ADGM Companies Regulations 👉 ADGM Foundations Regulations

👉 DIEZ Implementing Regulations

👉 DMCC Licensing Rules 👉 Company Regulations 👉 Companies Limited by Guarantee Regulations 👉 Family Office Rules

👉 RAKEZ Company Regulations

👉 RAK ICC Business Companies Regulations 👉 RAK ICC Foundations Regulations

Table of Contents 👉 Book One — Obligations (Art. 1–444)👉 Book Two — Named Contracts (Art. 445–1035)👉 Book Three — Real Rights (Art. 1036–1295)👉 Book Four — Security Rights (Art. 1296–1422)

Civil Transactions Law (Old Civil Code)👉 Commercial Transactions Law 👉 Securing the Rights in Movables 👉 Factoring and Transfer of Receivables

DIFC Law 6/2004 Contract Law

👉 Corporate Tax Law 👉 Corporate Tax Decisions 👉 FTA CT Guides 👉 FTA CT Public Clarifications Transfer Pricing MoF CT FAQs 👉 FTA CT FAQs 👉 UAE Double Taxation Agreements

👉 GCC Common VAT Agreement 👉 Federal Decree Law №8 of 2017 👉 Executive Regulation (new) 🆕Executive Regulation 👉 FTA VAT Public Clarifications 👉 FTA VAT Guides 👉 FTA Decisions

👉 GCC Common Excise Tax Agreement 👉 Excise Tax Law 👉 Excise Tax Executive Regulation 👉 FTA Excise Tax Public Clarifications 👉 FTA Excise Tax Guides

👉 Cabinet Decision №85 of 2022 👉 Ministerial Decision №27 of 2023

4.5 Tax Procedures

👉 Tax Procedures Law №28 of 2022 👉 Executive Regulation 2023 (new)👉 Cabinet Resolution №23 of 2018 - Tax Disputes Resolution Committees 👉 FTA Public Clarifications 👉 FTA's Policy on Issuing Clarifications and Directives 👉 FTA's Private Clarification Guide 👉 FTA's Tax Procedure General Guides 👉 Executive Regulation before Aug 1st, 2023 👉 Tax penalties in the UAE 👉 Cabinet Decision No. 105 of 2021 - Instalments, and Waiving and Refunding Administrative Penalties

Federal Supreme Court Tax Decisions

👉 Cabinet Resolution №57 of 2020 👉 Ministerial Decision №100 of 2020 👉 ESR FAQ

👉 Federal Decree Law 6 of 2018

Federal Decree by Law on Regulating the Auditing and Accounting Professions Ministerial Resolution No. (197) of 2024 Concerning the Regulation of Accounting Treatment for Finance Leases

👉 Intellectual Property Law DIFC Law № 4 of 2019

👉 Federal Decree Law 38 of 2021 on Copyright and Neighboring Rights 👉 Copyright and Neighboring Rights - Executive Regulations

👉 Federal Law 11 of 2021 on Industrial Property Rights 👉 Industrial Property Rights - Executive Regulations

👉 Federal Decree Law 36 of 2021 on Trademarks 👉 Trademarks - Executive Regulations

👉 Federal Decree Law 46 of 2021 on Electronic Transactions and Trust Services 👉 Executive Regulations

👉 Federal Decree Law 55 of 2023 👉 Executive Regulations

👉 Federal Labour Law 👉 Cabinet Resolution № 1 of 2022 👉 Labour Law Penalties Abu Dhabi Court Cases 🔥 👉 Dubai Court Cases

DIFC Employment Law DIFC Employment Regulation

👉 ADGM Employment Regulation

Federal Decree Law № 13 of 2022 Cabinet Resolution № 97 of 2022

👉 Federal Law № 41 of 2024 Regarding Personal Status 🆕👉 Federal Law № 28 of 2005 Regarding Personal Status (old)👉 Federal Law № 41 of 2022 On the Civil Personal Status 👉 Executive Regulation - Civil Personal Status 👉 Abu Dhabi Law № 14/2021 On Personal Status for Non-Muslim Foreigners

🔥 👉 Court Decisions

Federal Supreme Court Personal Status Decisions

👉 Federal Decree by Law No. (10) of 2025 on AML 👉 Executive Regulations of Federal Decree by Law No. (10) of 2025 on AML

👉 UAE Free Zones

Judgments - Court of First Instance Judgments - Court of Appeal

👉 GCC Common Customs Law

👉 Federal Decree by Law Concerning Insolvency 👉 Federal Decree-Law Promulgating the Financial and Bankruptcy Law 👉 Decretal Federal Law of Netting

👉 Capital Markets Law 33 of 2025 👉 Federal Decree-Law 6 of 2025 - Central Bank, Regulation of Financial Institutions and Activities, and Insurance Business

Table of Contents

👉 19. Useful Links

5. Tax Law4.1 Corporate Tax

Transfer Pricing

UAE Transfer Pricing

👉 FTA CT Public Clarifications

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