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Federal Decree-Law No. 28 of 2025 (the Amendment Law) has recently been issued to amend Federal Decree Law No. 47 of 2022 on Taxation of Corporations and Businesses (the CT Law). It amends the CT Law by revising Article 44 dealing with the determination of CT payable and by introducing a new Article 49 bis that provides for a refund of excess tax credits. Prior to this amendment, the CT Law has only been amended once before by Federal Decree Law 60 of 2023 as part of the UAE’s adoption of Pillar 2 and the introduction of a domestic minimum top-up tax.
Welcome to the Banking Half Yearly Update Newsletter – your biannual update of all things legal and regulatory in the banking & finance sector in the UAE.
The UAE has ushered in a new era of financial regulation with the issuance of Federal Decree-Law No. 6 of 2025 (“CB Law 2025”) on 8 September 2025, with affected entities granted a one-year transition period until 16 September 2026 to achieve compliance.
With the enactment of CB Law 2025, the CBUAE has officially moved its Central Bank Digital Currency (“CBDC”) strategy from the pilot phase to legislative reality by establishing the "Digital Dirham" as recognized legal tender, fundamentally altering the nation’s monetary framework.
In a significant policy announcement, the UAE Securities and Commodities Authority (“SCA”) has confirmed it is developing a new regulatory framework for carbon credit trading platforms, a strategic project aimed at supporting the UAE’s national climate goals.
Following up on the topic highlighted in our previous banking update, SCA has now finalised and published its regulation governing blockchain-based securities and commodity contracts.
The Dubai Financial Services Authority (“DFSA”) has restructured its crypto token regime, shifting the primary responsibility for token due diligence from the regulator to the market participants themselves.
Welcome to the January edition of Hadef Highlights – your bi-monthly update of all things legal and regulatory in the UAE and beyond.
In this article, Partner, Corporate, Marwan Ashraf Abdelhamid and Senior Associate, Corporate, Sundus Khan, highlight how the New Companies Law introduces transformative concepts that significantly enhance flexibility, governance, and investor confidence for onshore UAE companies.
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