2024中东法律资讯简报3月刊--Y&S法律事务所(阿联酋)发布

Intro

迪拜发布了《迪拜2024年第13号法令》，以建立一个统一的数字平台，简化迪拜的公司设立流程。该平台整合了各个部门的许可流程，并提供便捷的许可申请和其他服务，以改善投资者的体验。此外，迪拜执行委员会还发布了《迪拜执行委员会2024年第5号决定》，引入一系列原则和措施支持投资者，包括数字平台注册、即时许可证和简化的手续。这些举措旨在促进迪拜的经济增长和数字化转型。

Dubai’s Ruler has issued a Decree establishing a Unified Digital Platform for companies setting up in the Emirate.

Dubai Decree No. 13/2024 has been issued as part of efforts to improve Dubai’s business environment and support economic growth.

It aims to integrate various licensing processes in the Emirate including those managed by the Economy and Tourism Department and the authorities of special development zones and free-zones, including the Dubai International Financial Centre (DIFC).

By offering a streamlined channel for accessing information, obtaining licenses, and availing other services related to economic activities, the platform seeks to improve ease and convenience for investors.

The Economy and Tourism Department will be responsible for operating, managing and developing the Invest in Dubai platform together with the relevant licensing bodies and in line with the digital transformation guidelines set out by the Dubai Digital Authority.

All requests related to licensing and permits should be processed through the Invest in Dubai platform in line with the procedures, requirements, timelines and fees mentioned in the Guide. The Guide is an electronic document developed by the Economy and Tourism Department, It outlines the requirements for operating a business in Dubai.

The Chairman of the Executive Council will be responsible for issuing the decisions to implement the Decree. It annuls anything which may contradict it.

It applies to all economic activities in Dubai and aims to regulate the issuing of licenses, permits and approvals in the Emirate to improve clarity and simplicity.

It also aims to help investors overcome obstacles in setting up or operating businesses in Dubai.In addition, it aims to improve electronic integration between licensing departments and other key entities to avoid procedures being duplicated.

It aims to support digital transformation efforts in line with the objectives of the Dubai Economic Agenda D33 too.

It will be published in the Official Gazette and come into force on its published date.

Dubai Executive Council Decision No. 5/2024 has also been issued. Under this Decision, key principles to support investors in Dubai are introduced. The principles apply to the processes for all licenses, permits and approvals related to business activities in the Emirate.

Under the Decision, all licensing entities and federal and local entities responsible for regulating and supervising business activities in the Emirate are also responsible for facilitating the investor journey in Dubai and implementing the relevant procedures to achieve this.

It also outlines various measures to provide a smooth investor experience. This includes registration on the Invest in Dubai digital platform, unified digital data registration and instant licensing. It also includes instant licence renewal, one-step fee payment, streamlining of licensing requirements and standardization of procedures, rules and conditions.

It will be published in the Official Gazette and come into force when Dubai Decree No. 13/2024 comes into force. 

迪拜国际金融中心（DIFC）发布了DIFC 2024年第2号数字资产法。该法的制定是基于国际普通法的发展和判例，并旨在提供对数字资产的法律框架和明确性。数字资产作为一种无形资产，其控制和转移受到该法约束，该法还包括了与数字资产所有权、使用权和继承等相关的规定。该法的发布为数字资产的用户和投资者提供更清晰的法律指导。

The Dubai International Financial Centre (DIFC) has published a new Digital Assets Law.

The Centre had announced a consultation on a proposed Digital Assets Law in October 2023. It ended on 5 November 2023.

The consultation on the proposed legislation and its enactment followed international common law developments and judgments, which have started to provide some clarity on digital assets. However, they have not provided a comprehensive legal framework mapping out the full extent of the legal characteristics of a digital asset and how users and investors within this asset class may interact with digital assets and each other.

DIFC Law No. 2/2024 defines a digital asset as " something that exists as a notional quantity unit manifested by the combination of the active operation of software by a network of participants and network-instantiated data, independently of any particular person and legal system and something that is not capable of duplication and use or consumption of the thing by one person or specific group of persons necessarily prejudices the use or consumption of that thing by one or more other persons.”

It is characterized as intangible property and is neither a thing in possession nor a thing in action.The Law also contains provisions on who will be considered to control a digital asset and how.

In addition, it includes general rules regarding title, transfer of title and the exercise of rights over digital assets in the event of death, incapacity or insolvency.It includes provisions on the control of a digital asset where there is impairment and provisions on how control of a digital asset can be recovered as well.

沙迦行政委员会批准了一项旨在规范该酋长国房屋租赁的法律草案与修正案。该法律用于调整房东和租户之间的关系，同时2007年关于这一领域的法规将被废除。

Sharjah’s Executive Council has approved a draft law regulating property leasing in the Emirate. They approved it with amendments.They reviewed the Law and made amendments after reviewing a report from the Legislative and Legal Affairs, Appeals, Suggestions and Complaints Committee.

It will regulate the relationship between landlords and tenants in line with the Emirate’s laws. It will repeal and replace the 2007 legislation on this area.

阿联酋财政部启动了关于全球最低税规则（GloBE）的咨询，该规则是由经济合作与发展组织（OECD）/G20基础侵蚀和利润转移包容框架批准的。咨询的目的是确定如何应对全球范围内的GloBE规则的实施。财政部正在征求意见，包括GloBE规则如何在阿联酋实施以及与阿联酋的企业所得税制度的整合。此次咨询还涉及减少合规成本和潜在实施政策选项等方面。财政部还发布了指导文件以对相关规则提供具体解释。

UAE: Finance Ministry Launches Consultation on Global Minimum Tax Rules Implementation

The UAE’s Finance Ministry has announced it has launched a consultation on the Global Minimum Tax or Global Anti-Base Erosion Model (Pillar Two) or GloBE Rules approved by the Organization for Economic Co-operation and Development (OECD)/G20 Inclusive Framework on Base Erosion and Profit Shifting or BEPS. It ends on 10 April 2024.

The consultation has been launched to determine how the Ministry should respond to the implementation of the GloBE Rules worldwide.

The Ministry is looking for feedback on how the GloBE Rules will be able to be implemented in the country. This includes how it will interact with the UAE’s corporate income tax system. It also includes ways to minimize compliance costs and the policy options for potential implementation of the GloBE Rules.

The consultation paper covers Pillar Two implementation in the UAE. This includes GloBE implementation, the design of a potential UAE domestic minimum top-up tax and administration matters as well as substance-based incentives.

In addition to the consultation paper, a guidance paper has been issued by the Ministry. This provides details on the specific aspects of the GloBE Model Rules.

沙特阿拉伯的《暂停政府服务规定》已生效，其规定了政府在给予违规者纠正违规行为的宽限期后才能暂停服务，并且禁止以损害受益人或其受扶养者的方式暂停与治疗、教育、就业、商业注册等相关的服务。服务的暂停将分为三个阶段进行，并需要符合法律文件的规定。个人和机构可以在服务暂停之前提交延长宽限期的请求，并要求提供暂停服务的机构的详细信息。如果暂停服务的原因得到纠正，相关政府机构必须在24小时内解除暂停。

The Regulation to Suspend Government Services has come into force.

The Saudi Arabian authorities said that the Regulations came into force on 11 March.They specify that services can only be suspended after a grace period for rectifying the violation has been given.

Services related to treatment, education, jobs, commercial registration or documentation cannot be suspended in a way that would hurt a beneficiary or their dependents.

As well as allowing a grace period, services should only be suspended in line with a legal document.

The suspension of services should be carried out in three phases:

There should be 15 days in the first and second phases. This can be extended for another 15 days.

The period in the third phase will be determined in line with the specifications in the statutory document for the suspension.

This will be submitted by the government authority, requesting the suspension.

Where the reason for suspending services is rectified, the suspension will have to be lifted within 24 hours by the relevant government entity.

Individuals and institutions can submit a request to extend the grace period before services are suspended.They can also request details of the entity suspending the services.

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