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Resources
Notes on UAE regulation, and on building with AI inside it.
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Your first corporate tax return: what the law actually requires
Federal Decree-Law No. 47 of 2022 introduced corporate tax for financial years starting on or after 1 June 2023. Here is what the text says, and where the detail lives.
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The UAE personal data protection law, and the two regimes beside itRegulation 6 min read
The UAE personal data protection law, and the two regimes beside it
Federal Decree-Law No. 45 of 2021 is not the only data protection law that may apply to you. Two financial free zones run their own, and which one governs depends on where you are established.
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An AML programme is a filing cabinet, not a policy documentCompliance 6 min read
An AML programme is a filing cabinet, not a policy document
Federal Decree-Law No. 20 of 2018 and Cabinet Decision No. 10 of 2019 set the framework. What an inspection actually tests is whether you can produce the evidence.
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Free zone or mainland: the question behind the questionRegulation 5 min read
Free zone or mainland: the question behind the question
Most of the time this is asked as a tax question. It is usually a licensing, contracting and dispute-forum question, and the tax follows from those.
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Employment contracts under the 2021 labour lawCompliance 5 min read
Employment contracts under the 2021 labour law
Federal Decree-Law No. 33 of 2021 replaced the previous labour law and moved private-sector contracts onto fixed terms. The end-of-service and notice mechanics changed with it.
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Why Najem would rather say "unsettled" than give you an answerPractice 4 min read
Why Najem would rather say "unsettled" than give you an answer
The failure mode of a legal AI is not being wrong. It is being confidently wrong in a register that sounds like counsel. Here is what we do about it.
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Najem AI produces analysis and drafts for internal use. It is not legal, tax, audit or investment advice and does not create a professional relationship.