Unified UAE Legislation Database

Real Law Digest: June 8-14

Status

In force

Issuing Authority

Effective date

XX.XX.XXXX

Official Link

https://

On the new FTA Decision that will come into force on July 1, the establishment of the Dubai Tax Disputes Commission, as well as a new template from Real Law and other regulations added to the service this week.

 

Legislation changes

1. Federal level

The UAE Federal Tax Authority (FTA) has published a new Decision No. 5 of 2025, Determining the Tax Compliance Requirements for Unincorporated Partnerships, Foreign Partnerships and Family Foundations for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments. The new Decision replaces the provisions of the Decision No. 16 of 2023, retaining the basic provisions on registration and distribution of income between participants, but significantly expands the regulation. The Decision comes into force from July 1, 2025. For the main provisions, see the article on Real Law.

 

2. Dubai

The new Administrative Decision No. 46 of 2025 Forming a committee to study objections to taxes and fines imposed on foreign banks was published in Official Gazette of the Government of Dubai No. 722. The issue also contains decisions on granting/revoking the judiciary status...