The UAE market today is one of the most dynamic and attractive for international business: new companies are entering, regulation is evolving, and investment hubs are being formed. In this environment, the Doing Business BRICS+ Guide serves as a practical compass for entrepreneurs and lawyers. The study helps to understand the structure of the market, assess key risks and opportunities, and, most importantly, build an effective strategy for entering and operating in the Emirates.
It has emerged as a regional “magnet” for business thanks to its business-friendly regulations, ease of incorporation, minimal bureaucracy, and absence of corruption, notes Izzat Dajani, Partner in Charge, LGP Middle East. The country’s legal system is among the most advanced in the region, while the banking sector — critical for any company — is highly adaptive and supportive within regulatory boundaries. Dajani recalls that during his tenure as Chief Executive of the Investment & Development Office of the Government of Ras Al Khaimah, he witnessed first-hand the pro-business culture and the government’s strong interest in attracting foreign direct investment. Later, as a senior executive at Goldman Sachs and Citibank, he saw growing demand from investors to use the UAE as a hub for regional investments.
"However, solid and learned legal and business advise will always be important to circumvent adverse surprises in regulatory changes or business challenges. This Guide provides paramount importance to all those already invested in the UAE or contemplating to set up businesses".
Izzat Dajani, Partner in Charge, LGP Middle East
For new entrants, the biggest challenge lies in the sheer number of practical issues: registration, taxation, employment contracts, and dispute resolution. Even basic procedures can consume significant resources without a clear roadmap.
"The Guide is a go-to for every lawyer or entrepreneur doing business in the UAE: it aims to provide a comprehensive, but easily digestible compilation of main practical aspects relevant for any company active in the UAE. Serving as a starting point for handling the everyday issues, Doing Business BRICS+ Guide UAE can save time and efforts of its users at the outset of their quest for pragmatic solutions".
Elena Burova, Senior Associate, LGP Middle East
For investors and M&A teams, proper corporate and tax structuring is critical. The choice of presence and the details of agreements determine both protection of investments and tax efficiency. The Guide provides a practical framework for building models that meet local requirements and align with global dealmaking standards.
"What this guide uniquely offers is a practical framework for enforceable and tax efficient investments and corporate structures in the UAE, aligned with both local and global best practice."
Zain Satardien, Partner, Head of Tax & International Trade, Hourani & Partners
A related dimension is ensuring that international structures in the UAE support both transparency and long-term strategic interests.
"For the past three years, my work in the foreign investment field at ADG Legal has always been focused on the techniques to ensure that a non-UAE client (primarily, a client matured in a Russian-speaking home jurisdiction) can set up and operate a UAE structure that will, from the one hand, be labelled as investment-grade and transparent by the players in the Global South countries and beyond, and from the other, preserve the client’s economic sovereignty in terms of corporate finance, control, and disbursing profits."
Nikolai Budnetskii, Of Counsel, ADG Legal
According to Daria Selivanova, Counsel at Habib Al Mulla & Partners, the UAE combines regional interests with a global outlook, and the government actively shapes policies to attract international investors and secure the country’s role as a leading jurisdiction for long-term business presence.
"Being market experts as one of the longest standing legal practices and business advisors, our firm is often approached for presenting its views on the UAE business environment. We see in practice that, guided by regional interests combined with the global vision, the country offers unique opportunities to the international investors. It strives to adapt and evolve to secure its leading position as one of the most prominent jurisdictions to host businesses long-term."
Daria Selivanova, Counsel, Habib Al Mulla & Partners
Selivanova adds that for newcomers, the challenge is to navigate the variety of legal regimes and economic options available in the market. The Guide structures this complexity, offering an overview of the most important sectors for foreign investment, the advantages and risks, and available support measures.
Building on this, Danila Kryuchkov, Associate at Habib Al Mulla & Partners, stresses that the UAE has firmly established itself as one of the world’s most dynamic and resilient business hubs, with a legal landscape that has transformed significantly over the past decade.
"For international businesses, the UAE today offers more than strategic location and infrastructure. It rewards long-term investments, safeguards capital and provides a sophisticated framework combining civil law, common law and Islamic finance. At Habib Al Mulla & Partners, we are proud to contribute to the dialogue on doing business in the UAE and to share insights gained from advising clients across sectors and geographies. We hope this guide will support readers in making informed decisions and in capturing the opportunities of a rapidly evolving jurisdiction."
Danila Kryuchkov, Associate, Habib Al Mulla & Partners
Migration rules are also crucial when entering the market. According to Timofey Nosov, Partner at BSA Law, UAE migration law opens many opportunities for investors and entrepreneurs — such as golden visas and talent visas — but the rules are strict and must be followed diligently to avoid negative consequences. Labor law has its own specifics: in some areas it is relatively flexible, but violations are unacceptable, as disputes between employers and employees are resolved quickly and effectively.
"Antitrust law is really important in UAE and ‘big players’ should be very careful in their industries and be well informed in advance."
Timofey Nosov, Partner, BSA Law
Once questions of registration, relocation, and structuring are addressed, businesses and advisors face the more complex challenge of navigating the UAE’s legal environment.
"The UAE legal landscape is often perceived as challenging — not only because of the complexity of its legislation, but also due to the unique way in which these rules are applied in practice. Doing Business in the UAE addresses this challenge by combining first-hand experience with clear interpretation of laws and their enforcement, offering lawyers and entrepreneurs an accurate picture of how the system truly works."
Sergey Levichev, Partner, UPPERCASE Legal
The core challenge for investors is that the UAE cannot be classified into a single legal family — companies must simultaneously consider several legal traditions.
"What makes the UAE absolutely unique is the coexistence of several different legal traditions within a single jurisdiction. Here, the features of an Islamic state with Sharia courts are intertwined with the English common law system applied in key free zones, while the classical Romano-Germanic civil law also plays a fundamental role. This distinctive mix does not exist anywhere else in the world. Without proper guidance, it is nearly impossible to determine which direction to take in a given matter."
Valeria Doskovskikh, Associate, UPPERCASE Legal
Another key area is taxation. Despite the UAE’s image as a “tax haven,” it is no longer a tax-free jurisdiction. VAT was introduced in 2018, followed by corporate tax in 2023, alongside excise duties and customs obligations.
"What sets this guide apart is its practical approach. It goes beyond explaining the different taxes by outlining registration requirements, compliance deadlines, exemptions, and reliefs in a clear and accessible way. For taxpayers, it provides a roadmap to avoid costly mistakes, prepare accurate filings, and optimize available incentives. For lawyers and advisors, it offers a reliable reference point to guide clients with confidence, backed by up-to-date regulatory insights."
Maria Nikonova, Partner, PGP Tax & Legal
For companies only considering entry into the UAE, the main barrier remains the complexity of orientation: different systems coexist, and rules are applied differently depending on the jurisdiction.
"The main benefit of this guide is that it provides entrepreneurs and lawyers with a clear and accessible introduction — a true helicopter view — of the UAE as a legal and business environment. The Guide performs a highly practical function — helping build a roadmap from the outset, reducing the risk of wrong decisions, and identifying opportunities that the UAE opens up for international companies, including those from BRICS countries."
Ais Lidzhanova, Partner, Head of Dubai Office, TA Advisory
Doing Business BRICS+ Guide UAE covers all the key issues that entrepreneurs and lawyers face when entering the Emirati market — from migration and taxation to corporate structuring and dispute resolution. Prepared with input from practicing experts, it offers a comprehensive view of the jurisdiction and practical tools to mitigate risks and build effective operations more quickly.
What the Guide Covers
- Economy overview: macro indicators, GDP structure, key growth drivers.
- Legal system: combination of civil law, common law, and Sharia principles; role of free zones.
- Foreign investment: ownership thresholds, priority sectors, guarantees and restrictions, government incentives.
- Judicial system: onshore courts, DIFC and ADGM, procedural specifics, enforcement of foreign judgments.
- Business structures: mainland companies, free zone entities, joint ventures, SPVs, and holding structures.
- Foreign trade: customs, import/export, trade agreements, UAE participation in international organizations.
- Banking sector: licensing, KYC/AML, account opening, access to financing, payment systems.
- Taxation: corporate tax, VAT, excise duties, customs tariffs; reporting and incentives.
- M&A: deal regulation, disclosure requirements, shareholder protections, securities market.
- Venture capital: deal structures, investor protections, startup support initiatives.
- Real estate: ownership rights, leases, development, registration and protection.
- Labor and migration: hiring, visa regimes, workforce mobility, labor contracts and disputes.
- Intellectual property: registration and protection of trademarks, patents, copyrights.
- Data protection: storage and processing, local and international standards, liability.
- Antitrust law: competition rules, merger control, sanctions.
- Bankruptcy: procedures, creditor protection, restructuring mechanisms.
- Anti-corruption and AML: legislation, corporate compliance obligations, sanctions and enforcement practice.
The Doing Business BRICS+ Guide UAE is designed as a working tool: checklists for banking and compliance, concise tax snapshots, and comparisons of dispute-resolution options give businesses actionable clarity. For companies scaling, relocating, or entering through M&A, it reduces assumptions, shortens timelines, and better manages risk.
The full guide is available here.
