Business Law

The UAE has several regulations in place for smooth and fair conducting of businesses. As a responsible entrepreneur, you are obliged to comply with laws that

  • govern your business
  • protect labour rights, consumer rights and intellectual property rights
  • protect health and environment and ensure safety
  • govern the free zone in which your business is set up in.

This page provides an overview of commercial regulations that govern the business enterprises and activities in the UAE, in terms of formation, practice and application.

The Economic Substance Regulations (ESR) is in line with UAE’s commitment to the international tax cooperation and transparency. The regulations require UAE’s onshore and free zone companies and other business forms that carry out any of the ‘Relevant Activities’ listed in the regulations’ framework to maintain an adequate ‘economic presence’ in the UAE relative to the activities they undertake ‘Economic Substance Test.’ Find more information about the ‘Economic Substance Regulations’ on the website of Ministry of Finance.