Qatar Introduces Tax Relief for Intra-Group Restructurings
Corporate groups operating in Qatar have long faced a structural friction when reorganizing their internal arrangements: asset and share transfers within a group could crystallize a capital gains tax liability, even where no economic gain...
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Kuwait Introduces Formal Confidentiality Protections for Competition Proceedings: Decision No. 33 of 2026
On 29 March 2026, the Board of Directors of the Kuwait Competition Protection Agency (the “CPA“) issued Decision No. 33 of 2026 (the “Decision“), establishing for the first time a formal framework governing the confidentiality...
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Force Majeure and Unforeseen Circumstances in Dubai Real Estate
Off-Plan and Secondary Market Contracts in Times of Geopolitical Disruption Periods of regional instability in early 2026 — including airspace restrictions, disruption to commercial shipping routes through the Strait of Hormuz, and broader geopolitical uncertainty...
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Kuwait Competition Authority Introduces New Fee Framework Under Decision No. (40) of 2026
Introduction: As part of ongoing efforts to enhance regulatory efficiency and transparency the “Competition Protection Agency” “CPA” has issued Decision No. (40) of 2026, establishing a comprehensive schedule of fees applicable to services provided by...
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Qatar enacts Global Minimum Tax legislation — key implications for MNE groups
Qatar has taken a significant step in adopting the OECD Pillar Two framework. We set out below what this means for multinational enterprise groups with a presence in Qatar, including through QFC-licensed entities. 15% –...
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Market Definition: The Key to UAE Merger Filings
Introduction The UAE’s competition regulatory landscape has undergone significant evolution following the issuance of Cabinet Resolution No. (3) of 2025 (the “Cabinet Resolution”), which establishes the critical thresholds determining when undertakings must submit an application...
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Qatar Opens the Door to Office-Free E-Commerce Businesses
For decades, establishing a commercial presence in Qatar meant one thing as a prerequisite: a physical office. Securing a lease was as fundamental to business setup as obtaining a commercial registration. That landscape has now...
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Kuwait’s New Digital Commerce Law: What Businesses Need to Know
Kuwait has taken a landmark step forward in establishing a comprehensive legal framework for its rapidly expanding digital commerce sector. On 1 March 2026, Decree-Law No. 10 of 2026 (the “Law“) was published in the...
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Kuwait Raises the Bar: Sweeping Changes to Merger Control Thresholds
The Kuwait Competition Protection Agency (“CPA”) has issued Board Resolution No. 32 of 2026 (the “Resolution”), introducing updated financial thresholds for merger control filings in Kuwait. The Resolution repeals and replaces the previous threshold framework...
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