The Essentials 

Looking to expand your business across the Gulf markets?  
UAE company incorporation offers the ideal gateway, combining a strategic geographic location, access to GCC trade networks, tax efficiency, flexible corporate structures, world-class infrastructure, and a diverse talent ecosystem enabling your business to scale efficiently, reduce operational complexity, and confidently tap into regional growth opportunities. 

The United Arab Emirates (UAE) has evolved into one of the most strategically advantageous jurisdictions for businesses seeking regional expansion. Today, UAE company incorporation is a gateway to Gulf markets, enabling businesses to leverage regulatory flexibility, tax efficiency, and geographic connectivity. 

Whether you are a startup, a multinational corporation, or a high-growth SME, incorporating a company in the UAE offers an access to lucrative markets across Saudi Arabia, Qatar, Bahrain, Kuwait, and Oman. 

Unlocking Gulf Opportunities Through UAE Company Incorporation 

1. Strategic Location for Regional Expansion 

Situated at the crossroads of Asia, Europe, and Africa, the UAE offers unparalleled geographic and economic advantages. Its world-class airports and seaports, such as Dubai International Airport and Jebel Ali Port, enable fast, cost-efficient trade across continents. 

For companies looking to penetrate Gulf markets, UAE company incorporation allows you to centralize operations in a hub that reduces supply chain complexity and accelerates time-to-market across the GCC. 

2. Access to GCC Markets Through Economic Integration 

As a GCC member, the UAE participates in a common customs area, enabling companies to trade across member states with reduced tariffs and minimal regulatory friction. A UAE-incorporated company can therefore act as a regional headquarters, facilitating expansion into Saudi Arabia, Qatar, Kuwait, Bahrain, and Oman without establishing separate entities in each country. 

Moreover, the UAE is part of GCC trade agreements with global partners, including Singapore, New Zealand, and EFTA countries, allowing incorporated companies to leverage preferential access to international markets. 

3. Flexible Corporate Structures for Every Business 

One of the key advantages of company incorporation in the UAE is the variety of legal structures tailored to business needs: 

A. Mainland Companies 

Mainland entities enable unrestricted operations within the UAE, allowing businesses to trade across all Emirates, bid for government contracts, and open multiple branches. Recent reforms permit 100% foreign ownership in many sectors, eliminating the need for local sponsors and providing complete operational control. 

B. Free Zone Companies 

UAE free zones, such as ADGM, DIFC, DMCC, and RAK ICC offer 100% foreign ownership, tax exemptions, and simplified setup processes. Free zones are often sector-specific, supporting industries like technology, logistics, media, and finance, and provide proximity to ports, airports, and integrated infrastructure. 

C. Offshore Companies 

Offshore structures, particularly in Jebel Ali and RAK ICC, are ideal for asset protection, global trade, and confidential operations. These entities allow 100% ownership and facilitate international banking and cross-border transactions without the need to operate physically in the UAE. 

4. Tax Efficiency and Financial Flexibility 

UAE company incorporation provides businesses with a highly competitive tax framework: 

• No personal income tax, allowing owners and executives to retain full earnings. 

• Corporate tax at competitive rates (9% on profits above a threshold) for mainland companies. 

• VAT at 5%, one of the lowest in the world, with exemptions for certain activities. 

• Extensive Double Taxation Avoidance Agreements (DTAA) with over 140 countries. 

• Full repatriation of profits and capital, without foreign exchange restrictions. 

These benefits make the UAE ideal for regional headquarters, treasury centers, and investment holding structures, allowing seamless financial management across GCC markets. 

5. World-Class Infrastructure and Connectivity 

The UAE’s infrastructure is purpose-built for regional and global trade: 

• Integrated road networks connecting to GCC neighbors. 

• Modern seaports and airports supporting multimodal logistics. 

• Advanced telecommunications and digital government platforms. 

• State-of-the-art warehousing and distribution facilities. 

Such infrastructure allows UAE-incorporated companies to scale operations quickly and maintain efficient cross-border supply chains, giving them a distinct advantage over competitors in the region. 

6. Talent and Innovation Ecosystems 

UAE company incorporation also grants access to a diverse talent pool, with professionals from over 200 nationalities. Sector-specific free zones such as DIFC (finance) and Dubai Internet City (technology) create innovation ecosystems, enabling businesses to collaborate, network, and adopt cutting-edge technologies. 

This combination of talent and knowledge-sharing accelerates market-ready solutions and positions UAE-based companies as regional leaders. 

7. Strategic Advantages for Scaling 

Incorporating a company in the UAE allows businesses to adopt multi-layered growth strategies: 

• Regional Headquarters (RHQ) – Centralize operations, finance, and compliance. 

• Export & Trade Hub – Leverage free zone logistics and customs advantages. 

• Service Center – Provide IT, customer support, finance, and operational functions across GCC markets. 

• Investment Vehicle – Pool capital for strategic acquisitions or joint ventures across the Gulf. 

8. Cultural and Commercial Intelligence 

The UAE’s multicultural business environment allows companies to understand diverse Gulf markets effectively. Cultural fluency, coupled with experience navigating local regulations, enhances credibility and strengthens partnerships when expanding across GCC nations. 

Leveraging UAE Company Setup for Regional Growth and Market Access 

UAE company incorporation is a strategic gateway for regional and global growth. With its geographic advantage, regulatory reforms, tax efficiency, infrastructure, and talent ecosystems, the UAE provides businesses with the perfect launchpad to enter, scale, and lead in Gulf markets. 

Whether you are a startup, SME, or multinational, incorporating a company in the UAE positions you to leverage Gulf market opportunities while maintaining operational efficiency, legal compliance, and financial agility. 

MS supports businesses in UAE company incorporation by providing strategic guidance, regulatory expertise, and practical solutions to expand confidently into Gulf markets. 

The Essentials 

How can a company legally move its UAE registration without losing its corporate identity? 
The 2025 UAE Commercial Companies Law amendments introduce re-domiciliation in the UAE, letting companies relocate their legal seat between Emirates, mainland and free zones, or from abroad while keeping their legal identity intact. This allows businesses to preserve contracts, assets, and corporate history, enabling operational flexibility, smoother restructuring, and strategic growth. The reform positions the UAE as a global hub for investors and multinationals, offering corporate mobility as a standard feature, not an exception. 

In 2025, the United Arab Emirates once again demonstrated its commitment to modernizing its corporate legal framework with Federal Decree-Law No. 20 of 2025, a comprehensive amendment to the UAE Commercial Companies Law (Federal Decree-Law No. 32 of 2021). Among the most noteworthy and commercially impactful changes is the formal introduction of a regime for re-domiciliation in the UAE – a strategic reform that ushers in a new era of corporate mobility for businesses operating in and into the UAE.  

What Is Re-Domiciliation? 

Re-domiciliation, also referred to in the law as migration or continuation, is a legal process that allows a company to change its place of incorporation or legal seat from one jurisdiction to another while retaining its legal personality, rights, assets, liabilities and corporate history. Under the amended Commercial Companies Law, companies can now transfer their commercial registration from one competent authority to another without liquidation or the need to form a new entity.  

This feature of re-domiciliation in the UAE represents a radical shift from the past, where restructuring a company’s jurisdiction typically entailed cancelling the existing entity and establishing a new legal person – a process often fraught with administrative hurdles, contractual disruption, and commercial risk.  

Re-Domiciliation in the UAE: Scope of Corporate Mobility  

The re-domiciliation mechanism dramatically expands the boundaries of corporate flexibility available to businesses within the UAE. Under the new framework, a company may relocate its registration: 

• Between UAE Emirates (e.g., from Abu Dhabi to Dubai); 

• Between mainland authorities and free zones (including financial free zones such as DIFC and ADGM); and 

• In many cases, from foreign jurisdictions into the UAE, enabling foreign entities to bring their entire legal structure into the UAE without creating a new entity from scratch.  

This breadth of mobility places the UAE’s corporate regime on par with globally sophisticated jurisdictions that recognize legal continuation as an important part of efficient corporate planning.  

How It Works: Approval and Continuity for Re-Domiciliation in the UAE 

Although the legislative framework for re-domiciliation in the UAE is now established, detailed procedural requirements will be set out in implementing regulations and Cabinet resolutions anticipated to define specific filing steps, approvals and conditions.  

At a high level, the process involves several key features: 

• Shareholder Consent: Typically requires a special resolution by the general assembly or an absolute majority of shareholders, depending on the corporate form.  

• Regulatory Approval: The competent authorities in both the transferring and receiving jurisdictions must approve the transfer.  

• Registry Compatibility: Systems in both jurisdictions must be capable of supporting the continuity of registration and rights.  

• Absence of Impediments: The company must have no legal blocks (such as dissolution orders or pending liquidation mandates) on its commercial register.  

• Publication and Disclosure: The decision to re-domicile must be published in accordance with statutory requirements, ensuring transparency for creditors, stakeholders and the public.  

Crucially, once the re-domiciliation in the UAE is completed, the company continues uninterrupted as the same legal entity preserving its corporate identity, contractual relationships, licenses and operational history.  

Strategic Importance for Investors and Multinationals 

The introduction of re-domiciliation as a statutory tool carries profound implications across strategic, regulatory and commercial dimensions: 

• Operational Agility: Companies can respond more quickly to market or regulatory shifts by relocating to jurisdictions better aligned with their evolving needs.  

• Investment Attraction: The ability to migrate into the UAE without losing corporate identity enhances the UAE’s appeal as a hub for international capital and regional headquarters.  

• Restructuring Efficiency: Investors and corporate groups can streamline their organizational structures without costly dissolution and re-formation exercises.  

• Enhanced Competitiveness: Aligning with global best practice in corporate mobility reduces legal friction and makes the UAE more competitive compared to jurisdictions without such mechanisms.  

Implications for Corporate Planning 

For boards, management teams and legal advisors, re-domiciliation in the UAE introduces a powerful strategic lever. Companies considering relocation for tax optimization, regulatory alignment, market access or operational consolidation now have a statutory pathway that: 

• Avoids the need to terminate existing contracts and re-negotiate on behalf of a new entity; 

• Mitigates the risk of corporate discontinuity during restructuring; and 

• Preserves stakeholder confidence through seamless legal continuity.  

Additionally, entities planning cross-jurisdictional expansion especially those based outside the UAE can contemplate entry strategies that leverage this mechanism to maintain legacy operations while integrating into the UAE’s dynamic business landscape.  

Re-Domiciliation in the UAE: Corporate Mobility as a Pillar of Modernization 

The statutory introduction of re-domiciliation in the UAE Commercial Companies Law Amendments 2025 signifies a broader legislative intent to embed corporate mobility, flexibility and continuity as foundational elements of the UAE’s commercial ecosystem. By enabling companies to shift their legal seat without losing corporate identity, the UAE not only enhances its attractiveness to international investors but also equips businesses with a practical tool for dynamic corporate structuring in an increasingly competitive global economy. 

The Essentials 

The UAE Commercial Companies Law Amendments 2025, effective January 2026, introduce a comprehensive overhaul of corporate regulations in the UAE. Key changes include the formal recognition of non-profit companies, the ability to issue multiple share classes, expanded private placement rights for joint-stock companies, and modern shareholder protections such as tag-along and drag-along rights. Companies can now re-domicile across Emirates and free zones while retaining legal personality, and in-kind contributions must meet strict valuation standards. These amendments enhance governance, investor confidence, and flexibility, positioning the UAE as a more competitive and globally aligned business hub. 

After four years of relative legislative stability, the UAE has introduced far-reaching amendments to its Commercial Companies Law through Federal Decree-Law No. 20 of 2025. Effective from 1 January 2026, with a six-month transition period, the reforms represent a decisive shift in how companies can be structured, governed, financed, and reorganized in the UAE mainland. 

Rather than incremental adjustments, the amendments reflect a strategic recalibration of the UAE’s corporate framework – one that aligns mainland company law more closely with international investment standards while preserving regulatory certainty. 

UAE Commercial Companies Law Amendments: The Policy Direction Behind the Reform 

The 2025 amendments must be understood within the UAE’s broader economic strategy. Over the past decade, the country has consistently repositioned itself as a global business and investment hub, competing not only regionally but with established international financial centres. While earlier reforms focused on foreign ownership liberalization and ease of doing business, this phase of reform targets structural depth – how companies raise capital, manage shareholders, execute exits, and move across jurisdictions. 

The new UAE Commercial Companies Law Amendments reflects feedback from global investors, private equity funds, family offices, and multinational corporates, many of whom sought greater contractual freedom and legal certainty when operating onshore. 

Clarifying the Law’s Reach Across Jurisdictions 

One of the important aspects of the amendments is the clarification of how the Commercial Companies Law interacts with free zones and foreign entities. While free zone companies continue to be governed primarily by their respective authorities, the amendments reaffirm that any company conducting mainland activities – whether through a branch or other presence – falls within the scope of the Commercial Companies Law. 

At the same time, the UAE Commercial Companies Law Amendments expressly recognizes all companies incorporated in the UAE, including those in free zones, as UAE-national companies for the purposes of corporate regulation. This clarification removes long-standing ambiguities that often complicated cross-border transactions and regulatory assessments. 

Re-Domiciliation: Introducing Corporate Mobility 

Among the most transformative changes is the introduction of a formal re-domiciliation regime. For the first time, companies can migrate their legal seat between Emirates, between the mainland and free zones, and even into the UAE from foreign jurisdictions – without losing their legal personality. 

This means that a company can retain its contracts, assets, liabilities, and corporate history while relocating to a jurisdiction better suited to its operational or strategic needs. From an investment and restructuring perspective, this places the UAE alongside mature corporate jurisdictions that recognize corporate mobility as a critical business tool. 

Detailed procedural requirements will be issued through Cabinet resolutions, but the legislative intent is clear: corporate flexibility is now a feature, not an exception. 

Bringing Investor-Grade Shareholder Rights Onshore 

A central theme of the UAE Commercial Companies Law Amendments is the elevation of shareholder protections, particularly for investors accustomed to common-law frameworks. The law now allows mechanisms such as drag-along and tag-along rights to be embedded directly into a company’s constitutional documents. 

This change has significant implications. Previously, such rights were either unenforceable or required complex contractual workarounds. Their statutory recognition improves enforceability, reduces exit friction, and aligns mainland companies with international private equity and venture capital standards. 

The amendments also address shareholder succession, providing clearer mechanisms for handling the death of a shareholder. This is especially relevant for family-owned businesses, where unclear succession rules have historically led to disputes and operational paralysis. 

Modernizing Capital Structures and Fundraising 

The reforms introduce long-awaited flexibility in capital structuring. Companies are now permitted to issue multiple classes of shares, each with distinct economic and voting rights. This allows businesses to tailor ownership structures to different investor profiles, facilitating minority investments, preferred equity, and growth capital arrangements. 

In parallel, stricter rules have been introduced for in-kind capital contributions, requiring independent valuation to protect shareholders and maintain transparency. While this adds a compliance layer, it significantly reduces the risk of disputes and inflated valuations. 

Another notable development is the expanded ability of private joint stock companies to raise capital through private placements on UAE markets. This creates a structured pathway for companies seeking institutional funding without immediately pursuing a public listing. 

Strengthening Governance and Management Continuity 

The UAE Commercial Companies Law Amendments also tackle practical governance challenges that have long affected closely held companies. New provisions address board and management continuity, ensuring that resignations, expired mandates, or internal disputes do not result in operational deadlock. 

By allowing directors and managers to continue temporarily after the expiry of their term, and empowering authorities to intervene where necessary, the law prioritizes business continuity while maintaining regulatory oversight. 

These changes are particularly relevant for fast-growing companies and family businesses, where governance frameworks often evolve slower than the business itself. 

Facilitating Restructuring, Mergers, and Transformations 

Corporate restructuring has been another focus area. The amendments streamline procedures for company transformations, mergers, and demergers, allowing businesses to reorganize without losing legal identity. 

For multinational groups and regional holding structures, this reduces execution risk and administrative complexity. It also aligns the UAE more closely with jurisdictions that support seamless group reorganizations as part of normal business evolution. 

UAE Commercial Companies Law Amendments: How MS Can Help? 

The UAE Commercial Companies Law Amendments bring significant changes to corporate governance, capital structures, and company mobility. MS helps businesses understand these updates with practical, strategic solutions. 

We provide end-to-end support through: 

• Business Setup Services: Advising on company formation, re-domiciliation, and structuring to align with the amended law. 

• Tax & Accounting Solutions: Ensuring compliance with UAE tax regulations while optimizing corporate structures. 

• Compliance Solutions: Helping companies implement robust governance frameworks, shareholder protections, and regulatory reporting obligations under the new law. 

With extensive experience across DIFC, ADGM, and mainland UAE, MS ensures your business remains fully compliant while leveraging the opportunities created by the 2025 amendments. 

The Essentials 
Transfer pricing documentation ensures that multinational enterprises allocate profits in line with where value is created, supporting tax efficiency, regulatory compliance, and financial transparency. Effective policies reduce disputes, prevent double taxation, and strengthen investor confidence, while transparency initiatives like Country-by-Country Reporting (CbCR) promote accountability. At the same time, challenges such as valuing intangibles, differing regulations, and protecting confidential information require careful planning and robust governance. Strategic transfer pricing frameworks help businesses optimize operations, manage risk, and demonstrate responsible corporate behavior. 

Global tax regulations, investor expectations, and anti-BEPS initiatives have elevated transfer pricing from a compliance requirement to a strategic corporate priority. By aligning intercompany pricing with real economic activity, businesses can enhance tax efficiency, reduce disputes, and demonstrate accountability. Transparent and defensible transfer pricing policies now serve as both a risk management tool and a statement of corporate responsibility. 

Transfer Pricing Documentation: Enhancing Global Tax Efficiency 

At its foundation, transfer pricing frameworks ensure that transactions between related entities within an MNE reflect arm’s length principles; the prices independent parties would agree to under comparable circumstances. This alignment prevents Base Erosion and Profit Shifting (BEPS) and ensures that profits are taxed where economic activities and value creation occur. 

When implemented effectively, transfer pricing documentation can enhance global tax efficiency in several ways: 

• Reducing double taxation: Clear and consistent pricing methodologies prevent the same income from being taxed by multiple jurisdictions. 

• Minimizing disputes: Well-documented TP policies help avoid lengthy audits and litigation. 

• Providing tax certainty: Advance Pricing Agreements (APAs) and coordinated transfer pricing frameworks give multinationals predictable outcomes and stable effective tax rates. 

• Supporting global harmonization: The OECD’s BEPS Action Plan and the Pillar Two global minimum tax regime represent major steps toward aligning international tax bases and curbing aggressive tax avoidance through transfer pricing loopholes. 

Properly administered transfer pricing rules enable tax authorities to audit MNEs more effectively, ensuring taxation corresponds with genuine business substance rather than artificial profit shifting. This contributes to sustainable tax efficiency that benefits both corporations and economies. 

Challenges to Sustainable Tax Efficiency 

Despite its intended role, transfer pricing documentation often finds itself at the center of controversy. The very flexibility that allows companies to tailor their structures can also enable aggressive tax planning. 

Profit shifting risks: Some MNEs exploit transfer pricing to relocate profits to low-tax jurisdictions, eroding the tax bases of higher-tax countries. 

Regulatory divergence: Differences in national TP regulations, interpretation of the arm’s length principle, and documentation standards can increase compliance burdens and create double taxation risk. 

Valuation of intangibles: The growing dominance of intangibles and digital business models – such as IP, algorithms, or user data – makes establishing reliable arm’s length prices extremely complex. 

Transfer Pricing Documentation as a Catalyst for Financial Transparency 

In parallel with its fiscal role, transfer pricing has become a driver of financial transparency and accountability. Modern disclosure frameworks have transformed how MNEs report intercompany transactions and how regulators monitor them. 

• Enhanced documentation requirements: MNEs must now maintain comprehensive TP files, including local and master files detailing intercompany pricing, functions, and risk profiles. 

• Country-by-Country Reporting (CbCR): This OECD initiative requires large groups to disclose key financial metrics – such as revenues, profits, taxes paid, and employee count – per jurisdiction. CbCR enables authorities to assess whether reported profits align with real economic presence. 

• Investor and public confidence: Transparent TP documentation signals that an MNE operates ethically, strengthening credibility with investors, regulators, and the broader public. 

• Anti-financial crime benefits: Greater visibility into intra-group flows also assists regulators in detecting money laundering, illicit financial transfers, and manipulation schemes. 

Transparency initiatives, once seen merely as compliance exercises, now shape corporate responsibility narratives. For global executives, transfer pricing documentation is a strategic tool that reinforces the integrity of both tax strategy and brand image. 

Balancing Transparency and Confidentiality 

While transparency fosters accountability, it must coexist with legitimate business confidentiality. MNEs often manage sensitive commercial data such as cost structures, supplier margins, and R&D investments which, if publicly disclosed, could erode competitive advantage. 

Regulators and international organizations are therefore pursuing standardized but protective disclosure frameworks. The goal is to enhance transparency without compromising trade secrets or exposing sensitive proprietary information. Recent OECD and EU consultations have reflected this balance by defining which data elements should remain confidential and which merit public disclosure. 

For companies, this means strengthening internal governance: ensuring that information shared with tax authorities is accurate and consistent, while establishing robust controls around who can access and disclose sensitive transfer pricing data. 

Transfer Pricing Documentation: Strategic Implications for Multinational Business Models 

Beyond compliance, transfer pricing significantly influences strategic decision-making within multinational organizations. It directly shapes how companies structure their global operations, manage capital, and allocate intellectual property. 

Supply chain optimization: TP considerations affect where production, procurement, and distribution functions are located. 

Financing and treasury decisions: Intercompany loans, guarantees, and interest rates must align with TP principles, affecting group liquidity and debt structuring. 

IP ownership and R&D planning: Decisions about where to register and exploit intellectual property now depend on both substance and tax implications. 

Technology integration: Businesses are leveraging automation, AI, and data analytics to model arm’s length pricing, monitor transactions in real time, and ensure global transfer pricing documentation consistency. 

Dispute management: The Mutual Agreement Procedure (MAP) and bilateral APAs remain crucial tools for resolving TP conflicts efficiently, maintaining certainty in cross-border trade. 

Well-designed transfer pricing strategies not only support compliance but also enhance operational agility, enabling organizations to adapt to evolving global tax frameworks while safeguarding profitability. 

How Can MS Help in Transfer Pricing Reporting? 

At MS, we help multinational and regional businesses manage the challenges of transfer pricing reporting. From preparing compliant Master and Local Files to ensuring accurate Country-by-Country Reporting (CbCR), our team combines regulatory expertise with practical insights to design defensible transfer pricing policies. We support risk assessments, benchmarking, and advisory on Pillar Two global minimum tax implications, while assisting in audits and Advance Pricing Agreements (APAs). Our integrated approach ensures your transfer pricing framework is not only compliant but also aligned with business strategy and transparency goals. 

The Essentials 

Dubai’s coordinated smart-city playbook anchored by Smart Dubai, Digital Dubai, the UAE’s national AI strategy and purpose-built freezones such as DIFC is creating a fast feedback loop between policy, infrastructure, and markets. That loop accelerates AI adoption in government services, stitches millions of IoT endpoints into city operations, and gives fintech’s via accelerators and regulatory sandboxes, the runway to scale across the region, while also simplifying business setup in Dubai for startups and international investors. 

What if a city could see, think, and act against anticipating needs before they arise? In Dubai, that future is unfolding. Through AI, IoT, and fintech, the city is transforming into a living, intelligent ecosystem where data fuels smarter decisions, seamless services, and economic innovation. 

From AI-driven government services and citywide sensor networks to fintech hubs that power the region’s digital economy, Dubai is proving that a truly smart city  that provides an enabling environment for business setup in Dubai, helping startups and international investors launch, scale, and thrive. 

Let’s take a closer look at how Dubai’s smart city initiatives are shaping the future of urban living, driving measurable impact, and offering a model for cities worldwide. 

The Three Technological Engines for Business Setup in Dubai: AI, IoT and Fintech 

AI – operational intelligence for a city that “thinks” 

• What it does: AI is embedded across government services (chatbots, automated decision-support, predictive analytics for utilities and health, traffic optimization) and in strategic policymaking (data-driven urban planning). 

• How it’s enabled: The UAE’s national AI strategy and associated programs create coordination, talent programs and targets for AI-led economic growth; ministries and city authorities have formal AI guidelines and ethics toolkits to guide deployment. The national strategy (UAE AI Strategy 2031) sets the tone for widespread, responsible AI adoption across sectors.  

IoT – powering Dubai’s connected urban intelligence 

• What it does: IoT networks connect sensors (traffic, environmental, utilities, smart lighting, building management) to central platforms so city operators can monitor, automate and optimize in near real-time. 

• How it’s enabled: Dubai’s IoT strategy and Smart Dubai programs focus on partner ecosystems, data platforms, and public–private pilots (e.g., smart transport pilots, automated police stations, environmental monitoring). The city uses these deployments to feed AI systems and to provide real-world testbeds for solutions.  

Fintech – new rails for payments, capital and digital assets 

• What it does: Fintech in Dubai spans payments, BNPL, cross-border remittances, tokenization and digital asset services. The ecosystem supports both consumer-facing fintechs and institutional innovation (treasury, capital markets, tokenized assets). 

• How it’s enabled: Financial hubs like DIFC provide accelerators, regulatory sandboxes and tailored licensing regimes. DIFC’s FinTech Hive (launched 2017) and the DIFC Innovation Hub have been focal points for accelerating hundreds of fintech startups and numerous proof-of-concepts. These hubs give fintech access to banks, insurers, institutional capital and regulators.  

How do the Pieces Fit Together (Policy → Infrastructure → Market)? 

• Policy & governance: Dubai and UAE issue clear strategies (AI, IoT, blockchain) and ethical/operational toolkits so that deployments are aligned with public goals. This creates regulatory certainty that investors and firms value.  

• City-scale infrastructure: City data platforms, DubaiNow / unified government apps, and IoT backbones let public services operate at scale and provide data for innovation.  

• Testbeds & accelerators: Free zones and accelerators (FinTech Hive, DIFC Innovation Hub, DFSA sandboxes, VARA frameworks) let startups test products with institutional partners under supportive regulatory oversight.  

• Commercialization: Proven solutions are adopted by utilities, transport operators, banks and insurers, which helps scale deployments and creates export opportunities for tech firms. 

Business Setup in Dubai: Impact, Progress, and the Road Ahead 

Dubai’s smart city transformation is already yielding measurable results, creating new opportunities for innovation, investment, and streamlined business setup in Dubai, even as it navigates the growing pains that come with rapid change. 

• Global Recognition: Dubai’s steady climb into the IMD Smart City Index 2025 top five underscores its global competitiveness and the maturity of its digital governance frameworks.  

• Startup Momentum: Innovation engines like the DIFC FinTech Hive and DIFC Innovation Hub have onboarded hundreds of fintech startups, building a thriving pipeline that connects founders, regulators, and investors. 

• Operational Efficiency: Smart Dubai initiatives continue to deliver tangible savings through paperless services and automated workflows translating technology investments into measurable time and cost efficiencies. 

Yet, this progress also brings new challenges: 

• Data governance & privacy demand robust frameworks for cross-border data handling and citizen rights. 

• Talent & skills gaps highlight the need for continuous upskilling and stronger academic–industry collaboration. 

• Interoperability remains a hurdle as multiple systems and regulatory layers evolve in parallel. 

• Regulatory balance must be maintained to encourage innovation and support business setup in Dubai, while safeguarding users especially in emerging areas like digital assets and embedded finance. 

• Dubai’s ability to sustain its momentum will hinge on how deftly it addresses these friction points transforming its rapid digital evolution into long-term, inclusive, and responsible growth 

How MS Can Help for Business Setup in Dubai? 

• Business Setup in Smart Ecosystems:  MS advise companies in DIFC and DMCC selecting the right jurisdiction and entity structure tailored to their technology or fintech objectives. We simplify licensing, incorporation, and regulatory approvals so your business can launch efficiently. 

• Regulatory & Compliance Solutions: Staying compliant in a rapidly evolving digital environment is critical. MS provides comprehensive compliance support – covering data governance, financial regulations, and AI ethics frameworks – ensuring your operations align with both federal and free zone standards. 

• Tax & Accounting Advisory: With the introduction of UAE corporate tax and specific incentives for qualifying technology activities, our experts help you optimize your tax position while maintaining full transparency. We also manage accounting and reporting requirements to keep your operations audit-ready. 

• Sustained Growth & Market Confidence: Beyond business setup in Dubai, MS partners with clients to support ongoing governance, financial efficiency, and cross-border expansion helping businesses scale confidently in one of the world’s most forward-thinking innovation hubs. 

The Essentials

On 29 September 2025, the UAE Ministry of Finance issued Ministerial Decisions 243 and 244, introducing a comprehensive e-invoicing framework for all commercial transactions, including those involving nonresidents. Exemptions apply to certain government activities, international airline services, goods transport (for 24 months), and VAT-exempt or zero-rated financial services. A pilot program begins on 1 July 2026, with mandatory adoption from 1 January 2027 for businesses with revenues of AED 50 million or more, followed by phased deadlines for smaller businesses and government entities. UAE businesses should take proactive steps to ensure compliance.

With the UAE’s e-invoicing rollout gaining momentum, businesses are shifting their focus from simply knowing “what” and “when” to mastering “how” and “why.” E-invoicing is evolving beyond a regulatory obligation to become a strategic tool driving operational efficiency, enabling smarter, data-driven decisions, and proactively mitigating compliance and financial risks.

On 29 September 2025, the UAE Ministry of Finance issued Ministerial Decisions 243 and 244, establishing the framework for eInvoicing framework in the UAE applicable to all commercial transactions, including those involving nonresidents. With the new decision, certain transactions are excluded, such as sovereign government activities, specific international airline services, goods transport (exempt for 24 months), VAT-exempt or zero-rated financial services, and other transactions designated by the Minister of Finance.

Operational Readiness for eInvoicing Framework in the UAE: Beyond ASP Appointment

While appointing an Accredited Service Provider (ASP) is a legal requirement, true readiness requires a holistic approach. Businesses must align systems, data, and processes to meet the phased rollout schedule:

• Pilot and Voluntary Adoption: Begins 1 July 2026, allowing businesses to test systems and familiarize themselves with the e-invoicing framework.
• Phase 1: Mandatory from 1 January 2027 for businesses with annual revenue of AED 50 million or more. ASP appointment must be completed by 31 July 2026.
• Phase 2: Covers remaining businesses in two waves – mandatory adoption from 1 July 2027 and 1 October 2027. Turnover thresholds consider all revenue streams: B2B, B2G, and B2C.

Operational readiness involves:

• ERP and Accounting System Upgrades: Ensure compatibility with XML/PINT AE standards for e-invoice generation.
• Master Data Validation: Confirm accuracy of product, customer, and tax details.
• Workflow Integration: Embed eInvoicing framework in the UAE in daily processes to prevent bottlenecks or delayed submissions.
• Monitoring and Controls: Establish ongoing checks to identify errors or exceptions, mitigating penalties and compliance risks.

eInvoicing Framework in the UAE: Strategic Opportunities Beyond Compliance

• Enhanced Governance and Audit Readiness
  Real-time reporting, structured data, and secure local storage increase transparency and simplify audits for the Federal Tax Authority (FTA).
• Operational Efficiency
  Automation reduces manual processing, accelerates invoice cycles, and frees finance teams to focus on strategic initiatives.
• Data Accuracy and Analytics
  E-invoicing creates structured, reliable data that can drive forecasting, cash flow analysis, and pricing strategies.
• Competitive Differentiation
  Early adopters signal modern, tech-savvy operations, enhancing credibility with regulators, investors, and partners.

Risk Mitigation: Common Pitfalls to Address

Non-compliance to eInvoicing framework in the UAE  carries financial penalties and operational disruption. Strategic planning can mitigate these risks:

• Late or Incorrect Invoice Issuance: Automated validation ensures invoices are submitted within 14 days of transaction or payment receipt.
• System Integration Gaps: Conduct end-to-end testing to align ERP, accounting, and ASP systems before mandated dates.
• Data Inconsistencies: Standardize master data and reconcile ERP and finance systems regularly.
• Complex B2G/B2B Transactions: Map all transaction flows, including zero-rated and deemed supplies, to ensure coverage.

Turning Compliance into Competitive Advantage

eInvoicing framework in the UAE is a strategic opportunity for forward-looking businesses. Companies that act early and prepare thoroughly can:

• Streamline operations and reduce manual errors
• Gain greater accuracy and real-time visibility into transactions
• Enhance regulatory compliance and governance
• Leverage structured data for financial insights and business intelligence

How MS Can Help to Comply with eInvoicing Framework in the UAE?

MS supports businesses in transforming UAE e-invoicing compliance into a strategic advantage. We help identify potential risks, implement robust controls, and ensure smooth alignment with the phased rollout schedule. With our multidisciplinary expertise, companies can confidently navigate the UAE’s e-invoicing framework, avoid penalties, and unlock the full strategic potential of this digital transformation.

The Essentials 

Holding companies in the UAE play a pivotal role in family wealth management and investment planning. Their tax treatment depends on structure, ownership, and compliance with UAE corporate tax rules, including eligibility for tax transparency, Free Zone incentives, and participation exemptions. When structured effectively, holding companies help families optimize tax efficiency, protect and consolidate assets, and ensure smooth intergenerational wealth transfer, making them a central tool for long-term wealth preservation and strategic financial planning. 

As the UAE strengthens its position as a global hub for wealth management, families are increasingly turning to holding companies to manage, protect, and grow their assets. These companies play a key role in consolidating investments, supporting governance structures, and enabling smooth transfer of wealth across generations. 

With the nation’s evolving corporate tax landscape, understanding the tax treatment of holding companies in the UAE is important. By structuring these entities effectively through family foundations, family offices, or Free Zone vehicles, families can maximize tax efficiency, access exemptions, and safeguard their wealth for the long term. 

Core Tax Principles for Holding Companies in the UAE 

A holding company within a family wealth structure may take several forms: it can have a separate legal personality as a distinct juridical person or exist within a transparent trust/foundation structure. 

• Taxable Person Status: By default, a holding company with its own legal personality is considered a taxable person. It is liable for UAE corporate tax unless it satisfies requirements for “tax transparency” under Article 17 of the Corporate Tax Law. 

• Tax Transparency: If the holding company is wholly owned and controlled by a tax-transparent family foundation (established for the benefit of individuals or public benefit entities), and if both entities apply to the FTA and meet Article 17 and Article 171 conditions, the holding company itself may also be treated as tax transparent. In such a case, income is not taxable at the company level but may be taxed when distributed to ultimate beneficiaries (subject to certain thresholds and exemptions). 

• Free Zone Incentives: Many holding companies in the UAE are established in Free Zones. If a holding vehicle has Free Zone Person (FZP) status, and its main activity is “holding shares and other securities for investment purposes,” it may qualify for a 0% corporate tax rate on relevant income, provided it also meets substance and regulatory requirements and is classified as a “Qualifying Free Zone Person”. 

Holding Companies in the UAE: Dividend and Capital Gains Exemptions 

Certain forms of passive income such as domestic dividends and qualifying foreign dividends and capital gains may be exempt from UAE corporate tax under the “participation exemption.” To benefit: 

• The holding company should have at least a 5% ownership stake in the subsidiary or investment. 

• The investment should be held for at least 12 months. 

• The foreign subsidiary should be subject to a tax rate not less than the UAE’s standard. 

• Holding companies in the UAE must meet additional conditions on income distribution and substance, as required by law. 

Example Structures and Practical Scenarios for Holding Companies in the UAE 

Scenario 1: Tax Transparency Across the Structure 

• A family foundation (tax transparent) owns a holding company (HoldCo), which in turn owns investment SPVs. 

• All entities apply for, and receive, tax-transparent status under Article 171. 

• None of the entities are considered taxable persons at the corporate level. Only distributions or income received by family members may be taxed under personal investment rules, if business income thresholds are exceeded (AED 1 million turnover). 

Scenario 2: Free Zone Person and Qualifying Activities 

• HoldCo is registered as a Free Zone Person and carries out qualifying activities (e.g., owning shares/securities). 

• Even if HoldCo is not tax transparent, it benefits from a 0% corporate tax rate on qualifying income and enjoys participation exemption for domestic and qualifying foreign dividends/capital gains, subject to compliance. 

• Structure optimization focuses on sustaining Free Zone compliance and activity thresholds. 

Scenario 3: Taxable Person without Exemption 

• HoldCo or related SPVs fail to meet transparency, qualifying activity, or Free Zone criteria. 

• Regular corporate tax treatment applies; passive income may still be exempt if participation exemption applies, but other business income is taxed at standard UAE rates. 

Compliance, Regulatory Oversight, and Practical Considerations 

• Each entity must maintain clear documentation and apply to the FTA for tax-transparent status when eligible. 

• Free Zone entities must ensure their activities remain within the “qualifying activities” list, and that regulatory oversight is maintained where required. 

• Corporate tax planning should consider periodic legislative changes – for instance, on the meaning of “business income” or the conditions for the 0% Free Zone rate. 

• Family members generally are not subject to corporate tax on investment income received from transparent structures, unless it constitutes business income above the AED 1 million threshold. 

For comprehensive guidance on structuring, managing, and optimizing your family assets, including holding companies in the UAE, family foundations, and SPVs, reach out to MS to benefit from our expert advice and tailored solutions. 

The Essentials 

With the corporate tax return in the UAE due by 30 September 2025 for businesses operating on a 1 January–31 December 2024 financial year, companies must go beyond basic filing and focus on a Corporate Tax Impact Assessment in the UAE. This assessment helps anticipate liabilities, manage cash flow, identify risks, leverage tax reliefs, and avoid penalties. Key areas include financial review, understanding the tax law, related-party transactions, cash flow impact, and compliance documentation. 

The UAE’s corporate tax framework has introduced new responsibilities for businesses, with the first major milestone fast approaching. Companies operating on a financial year from 1 January 2024 to 31 December 2024 are required to submit their first corporate tax return by 30 September 2025. 

This timeline is an opportunity to evaluate how corporate tax will shape the way a business manages its finances and operations. Simply preparing figures for submission may satisfy the deadline, but it does not address the deeper implications that tax regulations bring. 

A Corporate Tax Impact Assessment in the UAE provides that wider perspective. By reviewing financial data, mapping obligations against the law, and assessing operational readiness, businesses gain clarity on their true position. This process helps prevent unexpected liabilities, ensures compliance, and allows companies to approach the deadline with both accuracy and foresight. 

Why Corporate Tax Impact Assessment in the UAE Matters Before Filing? 

Corporate tax in the UAE has the power to reshape how businesses plan their finances, structure their operations, and even make long-term strategic decisions. Conducting a Corporate Tax Impact Assessment in the UAE before filing ensures that companies are not only meeting their regulatory obligations but also protecting themselves from hidden risks and positioning for better financial outcomes. 

Here’s why it matters so much: 

• Anticipating Liabilities and Planning Cash Flow 

Corporate tax introduces a new financial outflow that must be carefully managed. Without forecasting the amount of tax payable, businesses risk sudden cash flow shortages that can disrupt working capital, payroll, or planned investments. A corporate tax impact assessment in the UAE helps estimate the likely tax liability well before the deadline, giving management time to set aside funds and avoid liquidity pressures. 

• Identifying Risks and Gaps 

Filing a return without proper review can expose a business to errors such as claiming ineligible expenses, missing required disclosures, or failing to document related-party transactions correctly. These gaps not only increase the chances of penalties but also raise the likelihood of a tax audit. By reviewing records, contracts, and intercompany dealings, the assessment highlights areas that need correction before submission. 

• Leveraging Tax Reliefs and Opportunities 

The corporate tax framework in the UAE provides room for deductions, exemptions, and relief measures, but these must be identified and applied correctly. For example, certain expenses may be deductible, specific industries may enjoy relief, and restructuring transactions may reduce overall tax liability. An impact assessment ensures that businesses maximize these opportunities and do not leave money on the table. 

• Avoiding Penalties and Regulatory Scrutiny 

Mistakes in reporting, underpayment of taxes, or late filing can result in significant penalties. In some cases, repeated errors can even damage a company’s credibility with regulators and financial institutions. A thorough corporate tax impact assessment in the UAE provides a safeguard by ensuring every number reported is accurate, supported by documentation, and compliant with regulations. 

Key Focus Areas for a Corporate Tax Impact Assessment in the UAE 

• Financial Review – Ensure books are reconciled and aligned with corporate tax rules. 

• Understanding the Corporate Tax Law – Identify taxable revenues, deductible expenses, and applicable exemptions. 

• Related-Party Transactions – Confirm documentation supports fair market (arm’s-length) pricing. 

• Cash Flow Impact – Assess how tax payments will affect working capital and liquidity. 

• Compliance and Documentation – Prepare all required schedules, contracts, and supporting certificates. 

How MS Can Help in Corporate Tax Impact Assessment in the UAE? 

MS partners with businesses to turn corporate tax compliance into a strategic advantage. We assess the tax impact on your operations, highlight potential risks, and guide you in structuring your filings for accuracy and efficiency. With our expertise in UAE regulations, we ensure you meet deadlines seamlessly while creating opportunities for tax optimization. 

The Essentials 

The lifestyle in the UAE is being redefined by blending innovation, cultural heritage, and sustainability into a way of living that is both aspirational and attainable. From futuristic urban experiments and eco-luxury developments to thriving arts and wellness movements, the Emirates are setting new global standards for how people live, work, and connect. 

From the desert sands to record-breaking skylines, the UAE has always been a land of bold vision. Today, that vision is no longer limited to towering landmarks or mega-projects—it extends to something more personal: the way people live. The lifestyle in the UAE is quietly, yet powerfully, being curated into a world-class experience that blends innovation, cultural richness, and sustainability, setting a model the world is beginning to follow. 

Redefining Modern Living: The Lifestyle in the UAE 

Where Heritage Meets the Future 

What makes the UAE’s lifestyle so compelling is its harmony between past and present. A stroll through Dubai’s Al Fahidi Historical District or Sharjah’s souks immerses you in centuries-old traditions. Yet, just minutes away, you’ll find AI-powered homes, driverless cars, and futuristic shopping experiences. In this seamless coexistence of pearling heritage and flying taxis, Arabic calligraphy and AI algorithms, the UAE demonstrates that progress doesn’t erase identity but amplifies it. 

The UAE’s Urban Experiments 

Few places embrace experimentation like the Emirates. Dubai is trialing air taxis and hyperloop transport, while Abu Dhabi explores four-day workweeks and AI-driven governance models. Masdar City continues to stand as a pioneering example of how an urban space can be sustainable, technologically advanced, and deeply human-centered. These innovations are shaping the lifestyle in the UAE, creating everyday environments that promote healthier, more balanced living. 

Culture: The Soul of Progress 

Despite its futuristic outlook, the UAE keeps culture at the core of its evolution. Art Dubai, Sharjah Biennial, and Abu Dhabi Art are reshaping the global art calendar, while homegrown designers gain international recognition for their creativity. World-class institutions like the Louvre Abu Dhabi and the soon-to-open Guggenheim bring global narratives to the region while celebrating local stories. In doing so, the UAE proves that modern lifestyles are richer when rooted in culture. 

Luxury and Sustainability in Sync 

In the Emirates, the fusion of sustainability and luxury feels instinctive. From solar-powered villas and electric supercars to eco-conscious fashion shows and green-certified skyscrapers, the country shows that indulgence and responsibility can thrive together. For a new generation of global citizens, especially Gen Z, this resonates deeply. They want more than opulence; they want authenticity, accountability, and immersive experiences. The UAE offers precisely that. 

Aligned with Global Lifestyle Shifts 

Around the world, wellness, transparency, and tech-enabled ease are becoming the new standards of living. The UAE has not only kept pace but often stayed ahead. Wellness resorts in Ras Al Khaimah, smart healthcare ecosystems in Dubai, and eco-friendly developments across the Emirates reflect the evolving lifestyle in the UAE. Here, innovation is about creating environments where people can live better, not just faster. 

Lifestyle in the UAE: Living the Future, Today 

In the UAE, the future is already woven into everyday life. By uniting heritage with innovation, luxury with sustainability, and wellness with technology, the Emirates are shaping a lifestyle that feels both aspirational and attainable. This unique approach doesn’t just position the UAE as a hub for progress; it redefines what it means to live well in the 21st century and invites the world to follow its lead. 

How MS Can Help Shape Your Lifestyle in the UAE? 

With a strong presence in DIFC and ADGM, and years of experience guiding businesses, families, and investors, MS helps you align with the lifestyle in the UAE and the country’s vision of a world-class living experience. Whether it’s structuring entities, ensuring regulatory compliance, exploring market opportunities, or building sustainable growth strategies, MS stands as a trusted partner in turning ambition into lasting success. 

The Essentials 

The Golden Visa in the UAE is redefining long-term residency by offering up to ten years of stability, security, and opportunity for investors, professionals, and exceptional talent. From property investors to entrepreneurs, scientists, and creatives, the program provides a chance to belong, grow, and contribute to the UAE’s thriving economy.  

For decades, the UAE has stood as the place where ambition finds opportunity. Its transformation from a desert landscape into a global hub for business, innovation, and lifestyle is nothing short of remarkable. Yet, for many who chose to live and work here, one uncertainty remained: their permanence in this story. Short-term visas often meant that building a career, launching a business, or establishing a home felt temporary and always subject to renewal. 

The introduction of Golden Visa in the UAE rewrites that narrative. Designed to welcome the world’s brightest minds, boldest investors, and most exceptional talents, it offers not just extended residency but a genuine sense of belonging. 

A Residency That Reflects the UAE’s Global Vision 

The UAE has never hidden its ambition: to be a global destination for talent and capital. The Golden Visa is part of that strategy. By extending residency for up to ten years, it signals stability in a region known for rapid growth. For the country, it means a committed pool of professionals, entrepreneurs, scientists, and investors shaping the future economy. For residents, it means the confidence to call the UAE home without the clock constantly ticking. 

Golden Visa in the UAE: Why Real Estate Remains the Golden Gateway? 

The Golden Visa opens doors to a wide spectrum of achievers, from entrepreneurs to scientists and students, yet one pathway has become the clear favorite: real estate investment. 

In the UAE, eligibility often begins with property valued at AED 2 million or more. Both completed and mortgaged properties can be considered, making this route both flexible and practical. 

Why does it dominate applications? Because it pairs financial growth with security: 

• A lasting asset with the potential for appreciation. 

• 10-year renewable residency without reliance on a sponsor. 

• Family inclusion, covering spouses and children. 

• Freedom to travel abroad without the risk of losing residency. 

For many, property in the UAE is cornerstone of permanence transforming ownership into opportunity, and a house into a future. 

Who Can Apply for the Golden Visa in the UAE: A Wider Circle Than You Think! 

Although real estate remains the most popular route, the Golden Visa in the UAE is never intended only for investors or high-net-worth individuals. It was designed to attract diverse talent that contributes to the UAE’s growth story. 

• Investors and property buyers with qualifying real estate or capital commitments. 

• Entrepreneurs and founders leading innovative ventures. 

• Doctors, scientists, and specialists in fields vital to national development. 

• Outstanding students and academics with exceptional records. 

• Artists and cultural figures whose work has earned local or international recognition. 

This broader scope reflects the UAE’s vision: to welcome not just wealth, but ideas, innovation, and creativity that enrich the nation for the long term. 

The Golden Visa Lifestyle: Security, Freedom, and Opportunity 

The appeal of the Golden Visa in the UAE is best understood in lived realities: 

• Security of Stay: No more frequent renewals or sponsorship worries. A ten-year horizon means long-term planning is possible. 

• Family Inclusion: Spouses, children, and in some cases parents, are part of the package. The program recognises that talent rarely moves alone. 

• Freedom of Travel: Unlike standard residency permits, extended absences from the UAE don’t automatically cancel the visa. 

• Property and Banking Privileges: Holders often enjoy easier access to property ownership in freehold zones and more flexibility in financial dealings. 

• Tax Efficiency: With no personal income tax and investor-friendly frameworks, residents keep more of what they earn and grow. 

• Healthcare and Education Access: Residency means access to world-class hospitals, clinics, and international-standard schools. 

The value here is in the quality of life and certainty it provides. 

Now Is the Moment: Why the Golden Visa in the UAE Matters Today? 

The global war for talent is intensifying. Countries are rolling out golden visas or residency-by-investment schemes. The UAE stands apart because of its unique mix: a safe and stable environment, cutting-edge infrastructure, and its geographic role as a bridge between East and West. 

For investors, it is a gateway into one of the most dynamic markets in the Middle East. For professionals, it’s a chance to contribute to industries that are being actively supported by government vision –  from fintech to sustainability to space exploration. 

Investing in People, Not Just Permits 

What truly sets the Golden Visa in the UAE apart is what it represents. It isn’t just a document that allows you to stay longer. It is an invitation to become part of the UAE’s future. The country isn’t looking for temporary residents; it’s seeking long-term partners, people who will innovate, invest, and integrate into the next chapter of its growth story. 

Whether you’re an entrepreneur setting up in Dubai, a scientist working in Abu Dhabi, or a family seeking stability in one of the world’s safest countries, the program offers a place to belong and a chance to build, not just stay. 

Partner with MS for Your Golden Visa Journey 

At MS, we make sure you get your Golden Visa in the UAE without unnecessary delays or complications. 

From evaluating your eligibility to preparing documentation and liaising with UAE authorities, our specialists handle the details with precision. Whether your path is through property investment, entrepreneurship, or professional excellence, we tailor our support to your unique profile. 

With a proven track record in corporate and residency solutions across the UAE, MS is the trusted partner for individuals and families ready to secure their long-term future in the Emirates.