Legal & Regulatory Frameworks
Explore laws & regulations
Browse the laws, regulations and legal instruments shaping infrastructure investment and delivery across InfraLex markets.
3 Laws & Regulations
Federal Decree-Law No. 17 of 2025 (Tax Procedures)
United Arab Emirates · Decree
TaxIn Force
Federal tax-administration/procedures rewrite, effective 1 January 2026, supporting the Corporate Tax and VAT frameworks.
Federal Decree-Law No. 47 of 2022 (Corporate Tax), as amended by Federal Decree-Law No. 28 of 2025
United Arab Emirates · Decree
TaxAmended
Federal corporate tax framework applicable to UAE project companies, SPVs, and investors, including free-zone treatment considerations.
Federal Decree-Law on Value Added Tax, as amended by Federal Decree-Law No. 16 of 2025
United Arab Emirates · Decree
TaxAmended
Federal VAT framework, materially amended effective 1 January 2026 — a current, active-legislative-change instrument relevant to infrastructure project financin…