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23/09/2026

📌Newsletter | Sustainability Insights

Sustainability compliance no longer looks the same on both sides of our practice.

In our latest newsletter, we compare how Italy and the UAE are regulating ESG — from Italy's newly narrowed CSRD reporting perimeter to the UAE's faster, still largely voluntary approach built around climate law and free-zone practice.

For groups operating across both jurisdictions, the direction of travel matters as much as the rules in force today. Read the full comparison below.

To read more, please click this link👉https://paoletti.com/23-september-2026-newsletter-sustainability-insights/

For more information, you may contact:
Thomas Paoletti
Alba Cinque

16/09/2026

Newsletter | Digital Law Insights💡

📌Artificial intelligence is rewriting the rules of business, but not in the same way everywhere. In this issue, we compare Italy's approach, anchored in the EU AI Act and sharpened by national Law No. 132/2025, with the UAE's innovation-first model, built on strategy and vision rather than a single AI statute. Two regulatory approaches, one global AI race: here's what it means for businesses operating across both markets.

To read more, please click this link👉https://paoletti.com/16-september-2026-newsletter-digital-law-insights/

For more information, you may contact:
Thomas Paoletti
Alba Cinque

07/09/2026

📣Welcome Dinner

31/08/2026

📌Changes to FTA's Updated Family Foundations Guide

The UAE's Federal Tax Authority has in June 2026, released an updated Corporate Tax Guide on the Taxation of Family Foundations, building on the original version it put out in May 2025. Although the law has remained unchanged however the guidance on how that law applies to the kind of structures families actually use has become meaningfully clearer.

A Family Foundation is not automatically exempt from UAE Corporate Tax. By default, it is treated as a taxable entity in its own right. Most families aim for fiscal transparency which is a favourable position and where the foundation itself is not taxed separately. Instead, income and assets are treated as flowing directly to the beneficiaries based on their respective shares. Achieving that requires a formal application to the FTA and meeting a specific set of conditions. The June 2026 update clarifies how those rules play out in practice, particularly for families whose structures are more complex than a single foundation holding a handful of assets.

To read the full blog, please click this link 👉 https://paoletti.com/31-august-2026-changes-to-ftas-updated-family-foundations-guide/

For more information, you may contact:
Thomas Paoletti
Fauzia Khan

22/05/2026

📌UAE MINISTRY ISSUES STRICTER WAGE COMPLIANCE FRAMEWORK FOR PRIVATE SECTOR EMPLOYERS

The UAE Ministry of Human Resources and Emiratisation has issued Ministerial Resolution No. 0340 of 2026, introducing a tightened framework for wage compliance in the private sector. The Resolution, which will come into effect on 1 June 2026, introduces a unified wage payment date, sets compliance thresholds, and imposes fines for non-compliance for the same on establishment owners.

To read the full blog, please click this link👉https://paoletti.com/22-may-2026-uae-ministry-issues-stricter-wage-compliance-framework-for-private-sector-employers-3/

19/05/2026

📌AI AND INNOVATION LICENSE OF DIFC

Dubai International Financial Centre (DIFC) was established in 2004 as a financial-free zone having an independent legal and regulatory framework, aiming to foster growth and economic progress in the nation. The DIFC was designed to establish Dubai as a gateway to western investment in the region.

DIFC has recently introduced its Innovation and AI Licence to solidify Dubai’s stronghold in Artificial Intelligence and to provide technology start-ups with an affordable entry point for innovating in machine learning tools, fintech platforms, or anything related to Innovation and AI.

To read the full blog, please click this link 👉https://paoletti.com/19-may-2026-ai-and-innovation-license-of-difc-3/

05/05/2026

📌UNDERSTANDING BENEFICIAL OWNERSHIP REGULATIONS UNDER ADGM

ADGM has, since its establishment, built a regulatory environment that prioritises transparency. Upon a company’s registration in Abu Dhabi Global Market (ADGM), the Registration Authority (RA) has to maintain the registers relating to such businesses, ensuring that it records accurate names of the individuals owning or controlling them. This is essential to curb crimes like money laundering, financial fraud, tax evasion, and terror finance. ADGM’s Beneficial Ownership and Control Guidance provides a detailed guide for entities to ensure that they share accurate information with the ADGM.

To read the full blog, please click this link👉https://paoletti.com/05-may-2026-understanding-beneficial-ownership-regulations-under-adgm/

15/04/2026

📌ADGM’S ESG DISCLOSURE FRAMEWORK: A COMPLY OR EXPLAIN ERA BEGINS

Abu Dhabi Global Market (ADGM) has taken an important step for institutionalising environmental, social and governance accountability among its registered companies. The Registration Authority had last year issued ADGM’s ESG Disclosures Guidance, issued under Sections 399A to 399D of the ADGM Companies Regulations 2020. The guidelines have been issued with the objective of encouraging good practices by the ADGM companies to disclose the impact of their operations on Economic, Social and Governance (ESG) factors.

To read the full blog, please click this link 👉https://paoletti.com/15-april-2026-adgms-esg-disclosure-framework-a-comply-or-explain-era-begins/

31/03/2026

📌UAE TO LAUNCH ITS ELECTRONIC INVOICING SYSTEM IN 2026

An e-invoice is a structured form of invoice data that is issued and exchanged electronically between a supplier and a buyer and reported electronically to the UAE Federal Tax Authority. It is important to note that unstructured invoice formats such as pdf, word document, images, scanned copies and emails are not e-invoices. The UAE has been in the process of launching the e-invoicing system for the past couple of years. The VAT law of 2024 had set out the legal framework for an e-invoicing system, a valid issuing document and input tax recovery. The UAE Ministry of Finance (M*F) issued ministerial decisions in 2025 for the effective implementation of the e-invoicing system. From 2026, companies will begin shifting from paper and PDF invoices to a national electronic invoicing system. By 2027, e-invoicing will be mandatory for most VAT-registered businesses.

To read the full blog, please click this link👉
https://paoletti.com/31-march-2026-uae-to-launch-its-electronic-invoicing-system-in-2026/

17/03/2026

📌ADGM Publishes New Commercial Permits Rules for Events, Sales and Promotions and Temporary Commercial Activity

In December 2025 Abu Dhabi Global Market (ADGM) issued the following set of rules:

1. Commercial Permits Regulations (Entertainment and Events) Rules 2025,
2. Permits Regulations (Temporary Commercial) Rules 2025,
3. Commercial Permits Regulations (Sales and Promotions) Rules 2025,
4. Commercial Permits Regulations (Fees) Rules 2025.

To read the full blog, please click this link👉https://paoletti.com/17-march-2026-adgm-publishes-new-commercial-permits-rules-for-events-sales-and-promotions-and-temporary-commercial-activity/

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15 107 Al Katheem ADGM
Dubai

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Monday	09:00 - 17:00
Tuesday	09:00 - 17:00
Wednesday	09:00 - 17:00
Thursday	09:00 - 17:00
Sunday	09:00 - 18:00

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