Jurisdiction(s):
United Kingdom

Key definition

Controls definition

What does Controls mean? In practice, controls are the user-facing settings (eg a cookie banner, preference centre or consent management platform) that let individuals accept, reject or later withdraw consent to cookies and similar tracking technologies. The term is descriptive rather than defined in statute, but requirements flow from PECR (UK) and the ePrivacy Regulations 2011 (Ireland), read with the UK GDPR/GDPR standard for consent and regulator guidance (ICO, DPC, EDPB). Key features: - No non-essential cookies before consent; essential cookies only for a service the user requests. - Granular choices by purpose/vendor, with “accept all” and “reject all” presented with equal prominence; no...

UAE market entry, corporate and regulatory guide 2025: mainland and free zones (ADGM/DIFC), company formation, employment, immigration, banking, real estate, competition, data protection, tax and IP for UK lawyers

Published by a LexisNexis Commercial expert

Practice notes

Updated December 2025

Introduction

The United Arab Emirates (UAE) sits at a pivotal juncture between leading Western and Eastern markets. Formed as a constitutional union of seven Emirates, each maintains its own local authority, while overarching governance rests with the Supreme Council and the Council of Ministers. As part of the Gulf Cooperation Council (GCC), the UAE participates in the Middle East’s sole multi-national common market, aimed at deepening cross-border economic and fiscal cohesion. Investing and trading in the UAE offers a broad spectrum of prospects for investors. This Practice Note highlights principal considerations for overseas organisations entering the UAE and the essential actions to commence operations. It concentrates on establishing in Mainland UAE, the Abu Dhabi Global Market (ADGM), and the Dubai International Financial Centre (DIFC). Although these jurisdictions are covered in depth, investors can also assess many alternatives within the UAE’s wide array of free zones, each with unique advantages and regulatory regimes. The material is provided for general guidance only and should not be acted upon without tailored legal or professional advice.

The business environment

Background

Established in 1971, the United Arab Emirates (UAE) initially flourished as a...

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Samer Qudah

Al Tamimi & Co

Samer joined Al Tamimi & Company in 1999 and has been a partner since 2007. In January 2020, he was elected as the Managing Partner to lead the management and strategic direction of the firm across the Middle East and North Africa.Samer also heads the firm’s Corporate Structuring Department, which consists of a diverse team of lawyers spread across Al Tamimi’s regional offices. He has extensive experience of over two decades in structuring and restructuring entities and businesses for clients operating throughout the Gulf and the broader Middle East region. In addition, he has wide-ranging experience advising major blue-chip organisations, financial institutions, government and semi-government concerns, SMEs, private equity funds, FMCG’s and TMT companies on a wide range of issues, in particular M&A transactions, legal, due diligence, joint ventures, drafting, and negotiating commercial agreements, agency law issues, regulatory affairs, electronic...

Izabella Szadkowska

Al Tamimi & Co

Izabella is a Partner in the Corporate Structuring team and specialises in corporate and commercial work, particularly in foreign investment regime, cross-border corporate and regulatory structure design and implementation, capital restructuring work and trust structures advice and assistance. She has been with Al Tamimi & Company since 2007. Izabella’s areas of practice also include economic substance, ultimate/ real beneficial ownership assessment and advice, business formation and corporate services under law of the Dubai International Financial Centre. Her expertise also extends to providing day-to-day legal advice on matters of corporate commercial nature to corporate clients, particularly family businesses, as well as M&A transactions assistance and equity capital markets. Prior to joining Al Tamimi, Izabella trained at Linklaters LLP and practiced at Clifford Chance LLP and White & Case LLP. She combines private practice and in-house experience, having acted as Head of Group Legal...

Web page updated on 22/05/2026

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