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On 30 June 2022, the Government of Abu Dhabi Department of Health (DoH) issued Circular No. 147 of 2022 requiring health and pharmaceutical facilities licensed by the DoH (“Licensed Entities”) to obtain a “secure” or “safe” certificate that certifies they operate in full compliance with the requirements of the Abu Dhabi Standard for Health Information Security and Cyber Security Standards (“Standards”). Licensed Entities have until the end of this year (i.e., by 31 December 2022) to complete an audit process to verify their self-certification with the Standards.
The Circular also states that Licensed Entities are urged to apply stricter cybersecurity controls, including to ensure health data is not transmitted outside of the UAE and to discontinue the use of any cloud-based services that store or utilize health data, irrespective of whether that solution is hosted within or outside the UAE.

On 4 February 2022, the Dubai International Financial Centre Office of the Commissioner of Data Protection announced that the commissioner issued an adequacy decision recognising, among others, Singapore’s Personal Data Protection Act for safe data transfers from the DIFC. This is a welcome development as it facilitates cross-border personal data transfers from the DIFC to Singapore, which can in turn strengthen business ties between the two territories.

The UAE Ministry of Finance has announced the introduction of a corporate tax regime that will apply to businesses. It will become effective for financial years starting on or after 1 June 2023. The headlines are that the tax rate will be 0% for taxable income up to AED 375k and 9% on taxable income above AED 375k. Large businesses (expected to be those with revenue above EUR 750m) may be subject to a different tax rate (potentially 15%) in line with the Pillar Two OECD BEPS project.

The UAE has introduced a number of new welcome legislative changes to mark the UAE’s 50th anniversary, with the aim of solidifying the country’s position as a global trade and commercial hub. Among these changes is the issuance of Federal Law by Decree No. 32 of 2021 on Commercial Companies (“New Law”), which has now come into force last 2 January 2022.

The long-awaited Decree-Law No. 33 of 2021 on Regulation of Labour Relations is among a number of new legal developments introduced recently in the UAE. On Tuesday, 7 December 2021, the UAE Government announced that effective 1 January 2022, Federal Government entities shall operate on a 4-and-a-half day working week, with the weekend set to start on Friday afternoon and include Saturday and Sunday.

On 27 November 2021, the UAE published the long awaited UAE Personal Data Protection Law, Federal Law 45 of 2021 on Personal Data Protection. The development signifies a landmark in the evolution of the UAE’s regulatory framework and lays the foundation for the modernization of the economy and digitization of the country’s growth sectors.

The UAE’s Ministry of Health and Prevention (MoHAP) has issued a long awaited resolution setting out exceptions to Article 13 of Federal Law No. 2 of 2019 (“Health Data Law”), which by default prohibits the transfer, storage, generation or processing of health data that relates to health services provided in the UAE (“UAE Health Data”) outside of the UAE.

On June 9, 2021, the US Department of Commerce’s Bureau of Industry and Security (BIS) issued a final rule, effective June 8, amending the Export Administration Regulations (EAR) to reflect the formal termination by the United Arab Emirates (UAE) of its participation in the Arab League Boycott of Israel (the “Amendment”). This means that certain requests for information, action or agreement from the UAE will no longer be presumed to be boycott-related if made after August 16, 2020.

On June 9, 2021, the US Department of Commerce’s Bureau of Industry and Security (BIS) issued a final rule, effective June 8, amending the Export Administration Regulations (EAR) to reflect the formal termination by the United Arab Emirates (UAE) of its participation in the Arab League Boycott of Israel (the “Amendment”). This means that certain requests for information, action or agreement from the UAE will no longer be presumed to be boycott-related if made after August 16, 2020.