In a rapidly changing global economy, corporate governance has emerged as more than a regulatory requirement. It is now widely recognised...

As we move through 2025, regulatory expectations are intensifying, with a clear emphasis on ethical leadership, transparent decision-making, and proactive risk management. Firms that treat governance as a living, evolving discipline rather than a static requirement will be best placed to succeed.

As companies sharpen their focus on employee retention and alignment with long-term value creation, phantom share schemes are emerging as a standout alternative to traditional equity-based incentives.

At its core, Emiratisation is about aligning economic growth with social equity. The initiative seeks to reduce the country’s historical reliance on expatriate labour while equipping Emirati nationals with the tools, skills, and platforms they need to thrive in a rapidly evolving global economy.

This article explores the key features and practical implications of the new law, with a particular focus on its impact on commercial certainty, dispute resolution, and agency dynamics.

We outline key considerations and best practices for drafting and negotiating term sheets and letters of intent (LOIs), with a particular focus on deal execution in the Middle East.