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Insight | Legal Alert

Key Highlights of the Corporate Tax Law

The issuance of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses ("Corporate Tax law") on 9th December 2022, provides businesses operating in the UAE with a framework for understanding how the corporate tax regime will impact their business model.
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In an increasingly competitive market, Habib Al Mulla & Partners, a member firm of Baker & McKenzie International, remains ahead of the curve as the first and only international law firm to fully merge with a leading UAE firm. We have worked on some of the most significant matters and legislation in the country, including the monetization of Abu Dhabi National Oil Company's non-oil and gas real estate portfolio worth USD 5.5 billion, and the drafting and review of the new maritime law, the first in over 30 years, for the UAE Federal Transport Authority. We have also advised on one of the first competition filings under the new UAE Competition Law as well as on complex cross-border investigations in the UAE.


Abu Dhabi

Level 8, Al Sila Tower
Abu Dhabi Global Market Square
Al Maryah Island, P.O. Box 44980
Abu Dhabi
United Arab Emirates
Tel: +971 2 696 1200 Fax: +971 2 676 6477


Level 14, O14 Tower
Al Abraj Street
Business Bay, P.O. Box 2268
United Arab Emirates
Tel: +971 4 423 0000 Fax: +971 4 447 9777

As the only global law firm to merge with a major local firm, Habib Al Mulla & Partners, a member firm of Baker & McKenzie International, leverages its local knowledge and global resources to help domestic and international clients navigate the increasingly sophisticated requirements of doing business in the UAE. Based on our experience drafting major UAE legislation and advising clients on their practical application, we provide a unique platform for doing business in the Middle East & North Africa (MENA) region.

  • Arbitration. We represent clients during English and Arabic proceedings in the UAE and abroad, including arbitrations that involve the Dubai International Arbitration Centre, the Abu Dhabi Conciliation and Commercial Arbitration Centre, the International Court of Arbitration of the International Chamber of Commerce, and the London Court of International Arbitration. We can also draft multi-language expert reports and participate in ad hoc arbitration proceedings and other forms of alternative dispute resolution such as mediation.
  • Banking & Finance. We advise on all aspects of domestic and cross- border banking across a broad range of industries. Our experience includes secured and unsecured asset finance; corporate, commercial and trade finance; structured finance; conventional capital markets; financial services regulatory and legislative compliance; investment funds; Islamic finance; insurance and takaful; fraud and insolvency.
  • Construction. We counsel on all aspects of construction law, from project inception to completion, and assist in procurement, contractual documentation and dispute resolution. We are experienced in drafting and amending standard forms of contract used in the region, including FIDIC, as well as non- standard, project-specific contracts.
  • Commercial & Trade. We advise on commercial and civil matters under UAE law as well as on the enforceability of agreements in the country. We support companies in the overall management of their trade and distribution networks in the region and are experienced in drafting and negotiating a wide variety of commercial documentation, including agency, distributorship and franchising agreements.
  • Corporate/M&A. We advise on a full range of M&A, capital markets, private equity/funds, and general corporate and commercial matters. This experience includes joint ventures, divestitures, financings, reorganizations, spinoffs, strategic alliances and other business combinations.
  • Employment. We advise on all aspects of UAE labor law and provide legal support in the structuring, management and organization of your workforce. We also work closely with our dispute resolution team on employment disputes before the Ministry of Labor and Social Affairs, UAE courts, and the Dubai International Financial Centre (DIFC) and Abu Dhabi Global Market (ADGM).
  • Hotels, Resorts & Tourism. We assist owners, managers and lenders on high-profile acquisitions and dispositions as well as on financing, joint venture, and ground lease transactions. We also represent clients in negotiations of hotel management, licensing, branding and franchising agreements.
  • Litigation. With full rights of audience before all courts of the UAE including the DIFC and ADGM, free zone authorities and tribunals, we are able to advise on all aspects of litigation including civil, commercial, and criminal, in every industry and area of the law. Our local court advocates are native to the UAE and can conduct litigation proceedings in Arabic.
  • Maritime, Transport & Trade. We advise on negotiations and proceedings before local and international port authorities and government departments. Our experience includes complex maritime disputes, including liability actions and settlements.
  • Real Estate. We provide legal support across project lifecycles, from initial land acquisition to corporate structuring and joint ventures, project financing, construction, development, sub-division, titling and leasing. We work with landlords and tenants on leasing issues arising from industrial estates, warehousing and other commercial uses. We have also advised master developers, sub-developers, investment funds and Islamic banks on large-scale, mixed-use integrated tourism, commercial hotel, retail and residential developments.
  • Regulatory and Compliance. With an established presence in key financial centers, we are well-placed to help you stay compliant with local regulations, including in financial services, corporate governance, anti-corruption and bribery, privacy laws and trade sanctions. We maintain close links with UAE ministries and government departments, as well as regularly draft major legislation that impacts the local legal landscape. Our thorough understanding of UAE law and legislative developments result in pragmatic advice on all regulatory and legislative matters.
  • Tax. We can help organizations with the legal and commercial implications of the new Value Added Tax (VAT) regime in the UAE and wider Gulf Cooperation Council (GCC), in accordance with the GCC VAT Framework Agreement. We stay abreast with the changing tax laws across the region, and can help you design, implement and defend tax strategies for your domestic and international operations and transactions.
  • Technology. We have genuine industry know-how and substantive experience on strategic information technology (IT) projects in the UAE, and can support you in developing, commercializing and implementing digital and technology solutions while managing legal and regulatory risk. We can advise on the implementation of emerging technologies, data management and protection, and mitigation and response to associated cybersecurity risks.

Doing Business Guides

Habib Al Mulla & Partners, a member firm of Baker & McKenzie International, is one of few firms authorized to provide formal legal training to all lawyers in the UAE. Our lawyers benefit from working in an environment filled with experienced legal professionals. Our lawyers also receive professional development training from the Dubai Legal Affairs Department and participate in global training programs such as the Associate Transfer Program.

Our UAE offices also offer England & Wales Training Contracts, a two-year training program encompassing at least three areas of English law that provides trainees with the basic knowledge and skills to become qualified E&W lawyers.

Diversity & Inclusion

We launched our BakerWomen Middle East initiative in 2015 to support the progression of women in the workplace at all stages of their careers. As part of the initiative, we host internal and client meetings to provide a forum for women to share their experiences and challenges.