Resources

To Progress Together By Gaining Knowledge

Section
File Name
Description
Laws and regulationsFederal Law No. (2) of 2015 AD on Commercial CompaniesUAE Federal corporate law applicable in the mainland of all emirates
Laws and regulationsFederal Law No. (7) of 2017 on Tax ProceduresTax procedures published by the Ministry of Finance on its website at 1 August 2017.
Laws and regulationsFederal Decree-Law No. (8) of 2017Value Added Tax law applicable with effect from January 2018
Laws and regulationsValue added Tax- Executive regulationsExecutive regulations to be read with the UAE VAT law, (Federal Decree-Law No. (8) of 2017)
Laws and regulationsCabinet Ministers resolution no. 57 of 2020Economic substance regulations of UAE
Laws and regulationsESR- Relevant Activities GuideGuidance document on ESR Relevant Activities issued on 19 August 2020, published on the Ministry of Finance Portal
Laws and regulationsThe UAE Country-By-Country Reporting legislationGuidance on preparation and submission of Country by-Country Reports
Laws and regulationsFederal Decree-law No. (20) of 2018 on AMLAnti- Money Laundering (AML) Regulations of UAE
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