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Navigating Mergers & Acquisitions in the UAE: A Comprehensive Legal Guide
The Statutory Framework: Primary UAE Laws Governing Corporate Consolidations
The legal structure regulating corporate structural amendments, joint venture arrangements, and business buyouts is predominantly established at the federal level, with precise territorial rules across various economic zones.
Onshore Jurisdiction: The Commercial Companies Law
For companies operating on the UAE mainland, the structural lifecycle of a transaction is governed by Federal Decree-Law No. 32 of 2021 on Commercial Companies, as substantially updated by Federal Decree-Law No. 20 of 2025 (collectively referred to as the Commercial Companies Law).
The 2025 legislative updates introduced monumental shifts designed to increase capital flexibility and bolster minority investor protections:
- Multi-Class Share Structures: Limited Liability Companies (LLCs) can now issue multiple classes of shares with distinct economic and voting rights. This accommodates sophisticated private equity and venture capital investment models natively onshore.
- Statutory Exit Rights: The UAE law now formally recognizes drag-along rights (allowing a majority to compel minority shareholders to join a sale) and tag-along rights (allowing minority holders to join a majority sale under identical commercial terms) within LLCs and Private Joint Stock Companies (PrJSCs).
- Simplified Conversion Procedures: Transforming an LLC into a joint stock entity no longer mandates the absolute termination and re-incorporation of the legal personality or the formal pre-appointment of a historic founders' committee, vastly reducing administrative delays.
Financial Free Zones: Bespoke Common Law Jurisdictions
Transactions occurring within the UAE’s premier financial hubs bypass onshore civil law statutes, operating instead under distinct common law-based corporate regimes:
- The Dubai International Financial Centre (DIFC): Regulated by the DIFC Companies Law (DIFC Law No. 5 of 2018) and overseen by the DIFC Authority. Takeover regulations for public listed entities are strictly administered by the Dubai Financial Services Authority (DFSA).
- The Abu Dhabi Global Market (ADGM): Regulated via the ADGM Companies Regulations 2020, which directly implement modified versions of the UK Companies Act 2006, creating an environment highly familiar to institutional global investors.
The Modern Merger Control Regime: Antitrust Clearances and Market Concentration
A major update that directly impacts transaction timelines and structuring strategy is the implementation of Federal Decree-Law No. 36 of 2023 on the Regulation of Competition (the New Competition Law), alongside its newly enacted Executive Regulations of 2026.
Under this modernized economic defense regime, any corporate integration or equity acquisition that constitutes an "Economic Concentration" must be formally notified to the UAE Ministry of Economy prior to execution if specific financial or structural triggers are satisfied.
The Threshold Rules for Mandatory Notification
Unlike old statutes where notification was rarely triggered due to vague metrics, the current regulatory environment establishes clear dual thresholds under Ministerial Decree No. 3 of 2025:
|
Metric Trigger |
Statutory Threshold Limit |
Operational Focus |
|
Turnover Threshold |
Exceeding AED 300 Million |
Total combined annual sales of the participating entities within the relevant UAE market during the preceding fiscal year. |
|
Market Share Threshold |
Exceeding 40% |
The combined share of transactions controlled by the entities within the relevant product or digital marketplace. |
Critical Procedural Constraints
- The 90-Day Suspension Bar: Under Article 12 of the New Competition Law, an application for economic concentration clearance must be submitted to the Ministry of Economy at least 90 days prior to the targeted completion date. Transaction documents must account for this statutory review period as a key condition precedent.
- The Consequence of Silence: Under older competition statutes, the lack of a timely response from the regulator implied a deemed approval. Under the current 2026 regulatory framework, if the Ministry fails to issue a formal determination within the evaluation window, the transaction is legally deemed rejected, requiring formal appeals or structural modifications.
- Drastic Financial Exposure: Non-compliance or failure to secure clearance prior to closing subjects the violating entities to severe administrative fines ranging from 2% to 10% of the total annual revenues derived from the relevant product or service in the UAE. Where revenue data is unavailable, statutory fines are capped between AED 500,000 and AED 5,000,000.
Regulatory Authorities and Their Administrative Enforcement Roles
Navigating an enterprise restructuring or corporate purchase requires concurrent interaction with several federal, local, and sector-specific governmental departments.
The Ministry of Economy
The Ministry retains overriding federal supervision over the enforcement of the Commercial Companies Law and handles all economic concentration notifications under antitrust protocols. It acts as the ultimate gatekeeper for onshore corporate amalgamations.
Local Departments of Economic Development (DED)
Each individual Emirate exercises distinct corporate licensing authority through its respective economic department, such as the Dubai Department of Economy and Tourism (DET). When an onshore corporate combination occurs, the DET must review the structural transformation, amend the memorandum of association, cancel the dissolving entity's license, and issue updated commercial registrations for the surviving entity.
The Securities and Commodities Authority (SCA)
For transactions involving public joint stock companies listed on local markets like the Dubai Financial Market (DFM) or the Abu Dhabi Securities Exchange (ADX), the SCA exercises absolute regulatory oversight. It enforces strict public takeover rules, mandatory tender offer thresholds, and public disclosure requirements to protect minority public investors.
Sector-Specific Authorities
- The Central Bank of the UAE (CBUAE): Exercises absolute licensing control over transactions within the banking, financial services, and insurance industries. For example, any transfer of an insurance portfolio or merger of financial houses must strictly align with Federal Decree-Law No. 48 of 2023 Regulating Insurance Activities.
- The Telecommunications and Digital Government Regulatory Authority (TDRA): Directly reviews structural shifts and foreign equity adjustments within the state’s digital infrastructure and telecommunications market.
Onshore vs. Free Zone Transactions: Jurisdictional Differences
Selecting the correct venue or understanding the interaction between different regulatory free zones and the mainland is vital for a successful transaction.
Corporate Re-Domiciliation and Cross-Border Transfers
The 2025 updates to the Commercial Companies Law, alongside modernized regional free zone codes, have codified explicit mechanisms for corporate migration. Free zone entities—including those in the financial hubs of the DIFC and ADGM—are legally permitted to establish onshore branches or completely re-domicile into the UAE mainland, provided the specific free zone laws and the individual local DED permit the migration. Under Article 9 of the updated law, any entity incorporated within a UAE free zone explicitly carries UAE nationality, though its operational sphere remains bounded by its corporate license.
Dispute Resolution Forums and Governing Law
The choice of jurisdiction directly shapes how post-closing disputes, such as breach of warranties or indemnity claims, are resolved:
- Dubai Courts: Mainland deals typically utilize UAE Federal Law as the governing matrix, with disputes resolved before the Dubai Courts. Proceedings are conducted entirely in Arabic, and the judicial system relies on written pleadings rather than extensive oral advocacy or common-law styled pre-trial discovery.
- DIFC and ADGM Courts: These independent, English-speaking judicial forums operate on common law principles. They feature robust, international procedural codes regarding disclosure, injunctive relief, and specific performance, making them the preferred forum for global private equity transactions.
Due Diligence Strategies in the Modern Regulatory Landscape
Given the dynamic shift in local statutory frameworks, transactional due diligence in the UAE has evolved from a basic corporate health check into a multi-layered regulatory assessment.
Evaluating Foreign Ownership and Strategic Impact Sectors
While the historic requirement for a mandatory 51% Emirati local shareholder has been broadly abolished for thousands of commercial operations under the Commercial Companies Law, restrictions remain intact for industries deemed to have a "strategic impact." Under Cabinet Resolution No. 55 of 2021, sectors such as defense, oil and gas, systemic banking, security, and telecommunications remain strictly regulated. Legal teams must verify whether a target enterprise falls under these strategic lists, as this determines whether 100% foreign corporate control is legally achievable.
Corporate Tax and Financial Compliance Due Diligence
With the ongoing enforcement of the UAE Corporate Tax framework, historical financial auditing during a corporate acquisition is mandatory. Buyers must scrutinize the target's compliance with corporate tax registrations, transfer pricing regulations, and historical value-added tax filings. Failing to identify historical tax liabilities can result in the acquiring entity inheriting substantial financial penalties under federal tax laws.
The Role of commerciallawyersindubai.com Lawyers and Legal Consultants
The multi-layered regulatory matrix governing corporate acquisitions and reorganizations in the UAE requires highly specialized legal representation. Under the leadership of Chairman Abdul Hameed and the strategic execution of Adv. Ibrahim Khaleel, commerciallawyersindubai.com provides comprehensive, end-to-end legal support for domestic and international clients.
Our seasoned corporate teams deliver precise guidance across every phase of a transaction:
- Structural Architecture: Designing transaction models that maximize capital flexibility utilizing the newly enacted 2025 multi-class share options and exit provisions.
- Antitrust Clearance: Preparing, drafting, and managing complex economic concentration applications before the Ministry of Economy to ensure flawless compliance with the New Competition Law.
- Due Diligence Investigations: Executing deep corporate, tax, regulatory, and asset verifications to shield buyers from hidden historic liabilities.
- Document Draftsmanship: Articulating sophisticated Share Purchase Agreements (SPAs), Joint Venture Agreements, and constitutional amendments tailored to clear regulatory review by local DEDs or free zone registrars.
- Dispute Representation: Representing corporate clients in complex post-closing transactional conflicts across the Dubai Courts, DIFC Courts, and regional arbitration centers.
Overview
English
Corporate transactions in the UAE are governed by a modernized regulatory framework primarily driven by Federal Decree-Law No. 32 of 2021 and its substantial 2025 amendments (Federal Decree-Law No. 20 of 2025). These statutory updates introduce multi-class share options, clear drag-along and tag-along exit rights, and streamlined corporate conversion metrics. Concurrently, Federal Decree-Law No. 36 of 2023 on the Regulation of Competition enforces a strict merger control regime, requiring mandatory notifications to the Ministry of Economy for transactions exceeding an annual turnover of AED 300 million or a 40% market share. Navigating these requirements demands strict alignment with local economic departments, the Central Bank, or financial free zones like the DIFC and ADGM.
Arabic (الملخص التنفيذي)
تخضع صفقات الاندماج والاستحواذ في دولة الإمارات العربية المتحدة لإطار تنظيمي حديث ومطور، مدفوع بشكل أساسي بالمرسوم بقانون اتحادي رقم (32) لسنة 2021 بشأن الشركات التجارية وتعديلاته الجوهرية لعام 2025 بموجب المرسوم بقانون اتحادي رقم (20) لسنة 2025. قدمت هذه التعديلات التشريعية خيارات فئات الأسهم المتعددة، وحقوق الإلزام والتبعية في البيع الواضحة، وإجراءات مبسطة لتحويل الكيانات القانونية. بالتزامن مع ذلك، يفرض المرسوم بقانون اتحادي رقم (36) لسنة 2023 بشأن تنظيم المنافسة نظاماً صارماً للرقابة على التركز الاقتصادي، مما يتطلب إخطاراً إلزامياً لوزارة الاقتصاد لأي صفقة تتجاوز إيرادات أطرافها السنوية 300 مليون درهم إماراتي أو تبلغ حصتها السوقية 40%. يتطلب إتمام هذه الصفقات توافقاً تاماً مع الدوائر الاقتصادية المحلية، والمصرف المركزي، والمناطق الحرة المالية مثل مركز دبي المالي العالمي وسوق أبوظبي العالمي.
French
Les transactions d'entreprise aux EAU sont régies par un cadre réglementaire modernisé, principalement dicté par le décret-loi fédéral n° 32 de 2021 et ses amendements majeurs de 2025 (décret-loi fédéral n° 20 of 2025). Ces réformes introduisent des structures d'actions multi-classes, des droits de sortie conjoints (drag-along/tag-along) et des procédures de conversion simplifiées. Parallèlement, le décret-loi fédéral n° 36 de 2023 sur la régulation de la concurrence impose un contrôle strict des concentrations, exigeant une notification préalable au ministère de l'Économie pour toute transaction dépassant un chiffre d'affaires de 300 millions d'AED ou une part de marché de 40%. La réussite de ces opérations nécessite une coordination étroite avec les départements économiques locaux, la Banque centrale et les zones franches financières telles que le DIFC et l'ADGM.
Russian
Корпоративные сделки в ОАЭ регулируются модернизированной законодательной базой, основанной на Федеральном декрете-законе № 32 от 2021 года и его существенных поправках 2025 года (Федеральный декрет-закон № 20 от 2025 года). Эти изменения вводят многоклассовые структуры акций, четкие права на принудительный выкуп и совместную продажу (drag-along и tag-along), а также упрощенные процедуры конвертации компаний. Одновременно Федеральный декрет-закон № 36 от 2023 года о регулировании конкуренции вводит строгий режим контроля слияний, требующий обязательного уведомления Министерства экономики ОАЭ, если годовой оборот участников превышает 300 млн дирхамов или их рыночная доля составляет более 40%. Успешное проведение сделок требует строгого взаимодействия с местными департаментами экономического развития, Центральным банком и финансовыми фризонами, такими как DIFC и ADGM.
Chinese
阿联酋的公司交易受现代化监管框架的管辖，该框架主要由2021年第32号联邦法令及其2025年的重大修正案（2025年第20号联邦法令）推动。这些法律更新引入了多类股票选项、明确的领售权（Drag-along）和 family 随售权（Tag-along）等退出机制，并简化了公司转型的流程。与此同时，关于竞争监管的2023年第36号联邦法令实施了严格的合并控制审查制度，规定交易各方年度总营业额超过3亿迪拉姆或市场份额超过40%时，必须向阿联酋经济部提交强制性申报。投资者在执行交易时，必须确保与地方经济部、中央银行以及迪拜国际金融中心（DIFC）和阿布扎比全球市场（ADGM）等金融 free zones 的合规要求完全一致。
Italian
Le operazioni societarie di fusione e acquisizione negli EAU sono disciplinate da un quadro normativo modernizzato, guidato dal Decreto Legge Federale n. 32 del 2021 и dalle sue sostanziali modifiche del 2025 (Decreto Legge Federale n. 20 del 2025). Questi aggiornamenti introducono opzioni azionarie multi-classe, diritti di uscita legali (drag-along e tag-along) e procedure semplificate per la conversione societaria. Parallelamente, il Decreto Legge Federale n. 36 del 2023 sulla Regolamentazione della Concorrenza impone un rigido controllo delle concentrazioni economiche, richiedendo la notifica obbligatoria al Ministero dell'Economia per le transazioni che superano un fatturato annuo di 300 milioni di AED o una quota di mercato del 40%. La gestione di tali operazioni richiede il perfetto coordinamento con i dipartimenti economici locali, la Banca Centrale e le zone franche finanziarie come il DIFC e l'ADGM.
Spanish
Las transacciones corporativas en los EAU se rigen por un marco regulatorio modernizado, impulsado principalmente por el Decreto-Ley Federal No. 32 de 2021 y sus enmiendas sustanciales de 2025 (Decreto-Ley Federal No. 20 de 2025). Estas actualizaciones legislativas introducen opciones de acciones de clases múltiples, derechos estatutarios de arrastre y acompañamiento (drag-along y tag-along), y procedimientos simplificados de conversión corporativa. Al mismo tiempo, el Decreto-Ley Federal No. 36 de 2023 sobre la Regulación de la Competencia impone un estricto régimen de control de fusiones, que exige notificaciones obligatorias al Ministerio de Economía para transacciones que superen una facturación anual de 300 millones de AED o una cuota de mercado del 40%. Operar bajo este entorno requiere una estricta alineación con los departamentos económicos locales, el Banco Central y las zonas francas financieras como el DIFC y el ADGM.
German
Unternehmensübernahmen und -fusionen in den VAE unterliegen einem modernisierten Regulierungsrahmen, der im Wesentlichen durch das Bundesdekret-Gesetz Nr. 32 aus dem Jahr 2021 und dessen weitreichende Änderungen im Jahr 2025 (Bundesdekret-Gesetz Nr. 20 von 2025) bestimmt wird. Diese Gesetzesänderungen führen mehrklassige Aktienstrukturen, klare Drag-along- und Tag-along-Minderheitenrechte sowie vereinfachte Umwandlungsverfahren für Gesellschaften ein. Gleichzeitig verlangt das Bundesdekret-Gesetz Nr. 36 aus dem Jahr 2023 zur Regulierung des Wettbewerbs eine strikte Fusionskontrolle. Transaktionen müssen zwingend beim Wirtschaftsministerium angemeldet werden, wenn der Jahresumsatz 300 Millionen AED oder der Marktanteil 40 % übersteigt. Die Umsetzung erfordert die genaue Abstimmung mit den lokalen Wirtschaftsabteilungen, der Zentralbank und den Finanzfreizonen wie DIFC und ADGM.
Hebrew
עסקאות מיזוגים ורכישות באיחוד האמירויות כפופות למסגרת רגולטורית מודרנית, המובלת בעיקרה על ידי צו-חוק פדרלי מס' 32 משנת 2021 והתיקונים המשמעותיים שלו משנת 2025 (צו-חוק פדרלי מס' 20 משנת 2025). עדכוני חקיקה אלה מציגים אפשרויות למבני מניות מרובי-סיווגים, זכויות הצטרפות ומכירה כפויה מוגדרות בחוק (drag-along ו-tag-along), והליכים מפושטים להמרת חברות. במקביל, צו-חוק פדרלי מס' 36 משנת 2023 בדבר הסדרת התחרות אוכף משטר קפדני של פיקוח על מיזוגים, המחייב דיווח חובה למשרד הכלכלה עבור עסקאות העוברות מחזור שנתי של 300 מיליון דירהם או נתח שוק של 40%. ניווט דרישות אלה מחייב תיאום מלא מול המחלקות הכלכליות המקומיות, הבנק המרכזי ואזורי הסחר החופשי הפיננסיים כגון ה-DIFC וה-ADGM.
Turkish
BAE'deki şirket birleşme ve satın alma işlemleri, temel olarak 2021 tarihli ve 32 sayılı Federal Kararname-Kanun ile bunun 2025 yılındaki önemli değişiklikleri (2025 tarihli ve 20 sayılı Federal Kararname-Kanun) tarafından yönlendirilen modernize edilmiş bir düzenleyici çerçeveye tabidir. Bu yasal güncellemeler, çok sınıflı hisse yapısı seçeneklerini, net birlikte satma ve satmaya zorlama (drag-along ve tag-along) çıkış haklarını ve basitleştirilmiş şirket türü değiştirme süreçlerini uygulamaya koymuştur. Eş zamanlı olarak, Rekabetin Düzenlenmesi hakkındaki 2023 tarihli ve 36 sayılı Federal Kararname-Kanun, yıllık cirosu 300 milyon AED'yi veya pazar payı %40'ı aşan işlemler için Ekonomi Bakanlığı'na zorunlu bildirim yapılmasını gerektiren sıkı bir birleşme kontrol rejimi uygulamaktadır. Bu süreçlerin takibi, yerel ekonomik kalkınma departmanları, Merkez Bankası ve DIFC ile ADGM gibi finansal serbest bölgelerle tam bir uyum gerektirir.
Afrikaans
Korporatiewe transaksies in die VAE word gereguleer deur 'n gemoderniseerde regulatoriese raamwerk wat hoofsaaklik gedryf word deur Federale Dekreet-Wet No. 32 van 2021 en die omvangryke 2025-wysigings daavan (Federale Dekreet-Wet No. 20 van 2025). Hierdie statutêre opdaterings stel multiklas-aandeelopsies, duidelike "drag-along" en "tag-along" uittkeringsregte, en vaartbelynde korporatiewe omskakelingsmetrieke bekend. Terselfdertyd stel Federale Dekreet-Wet No. 36 van 2023 oor die Regulering van Kompetisie 'n streng fusiereus-beheerregime in stand, wat verplichte kennisgewings aan die Ministerie van Ekonomie vereis vir transaksies wat 'n jaarlikse omset van AED 300 miljoen of 'n markaandeel van 40% oorskry. Die suksesvolle uitvoering van hierdie transaksies vereis noue belyning met plaaslike ekonomiese departemente, die Sentrale Bank, en finansiële vrysones soos die DIFC en ADGM.
Filipino
Ang mga transaksyong korporatiko sa UAE ay pinamamahalaan ng isang modernong regulatong balangkas na pangunahing itinataguyod ng Federal Decree-Law No. 32 of 2021 at ng mga makabuluhang amiyenda nito noong 2025 (Federal Decree-Law No. 20 of 2025). Ang mga update na ito sa batas ay nagpapakilala ng multi-class share options, malinaw na drag-along at tag-along exit rights, at pinasimleng mga hakbang para sa transpormasyon ng korporasyon. Kasabay nito, ang Federal Decree-Law No. 36 of 2023 on the Regulation of Competition ay nagpapatupad ng mahigpit na kontrol sa mga pagsasanib (merger control), na nangangailangan ng mandatorong notipikasyon sa Ministry of Economy para sa mga transaksyong lumalagpas sa taunang turnover na AED 300 milyon o 40% na market share. Ang matagumpay na pag-navigate sa mga kinakailangang ito ay nangangailangan ng mahigpit na pakikipag-ugnayan sa mga lokal na departamento ng ekonomiya, sa Central Bank, o sa mga financial free zones tulad ng DIFC at ADGM.
Frequently Asked Question
1. Does the UAE require dynamic merger control filings for transaction structures finalized outside the state?
Yes. Under the extraterritorial provisions of Federal Decree-Law No. 36 of 2023, any economic integration executed outside the geographical limits of the UAE requires notification if it impacts competitive balances within the domestic UAE marketplace and crosses the financial turnover thresholds.
2. What exactly constitutes an Economic Concentration requiring antitrust clearance?
An Economic Concentration encompasses any transaction or transfer of ownership, shares, or usage rights that results in the direct or indirect acquisition of management control over an entire establishment or a target operational segment.
3. What are tag-along and drag-along rights under the updated UAE corporate statutes?
These are statutory minority and majority exit balancing rights formalized under Federal Decree-Law No. 20 of 2025. Drag-along allows a pre-agreed majority to force minority holders to sell their equity to a prospective buyer, while tag-along grants minority holders the statutory protection to join the sale on identical commercial terms.
4. Can an LLC onshore issue different classes of shares under current UAE laws?
Yes. Following the 2025 sweeping legislative modifications to the Commercial Companies Law, onshore Limited Liability Companies can now structure and deploy multi-class share schemes to distribute disparate voting and economic rights to individual investor tiers.
5. What happens if a business closes an acquisition without notifying the Ministry of Economy?
The transactional entities will face serious enforcement liabilities. The law imposes financial penalties ranging between 2% and 10% of the entire annual domestic turnover realized by the entities.
6. How many days does the Ministry of Economy have to render a decision on a merger application?
The Ministry possesses an initial 90-day evaluation window starting from the registration of a complete notification file. This period may be structurally extended by an additional 45 days if complex market investigations are required.
7. If the regulator remains silent throughout the statutory review window, is the deal approved?
No. Under the current 2026 enforcement rules, regulatory silence or a failure to issue a formal determination within the legal timeline is interpreted as an absolute statutory rejection of the application.
8. Are state-owned business assets completely exempt from the UAE Competition Law?
Not automatically. Undertakings owned exclusively by the federal or local governments are only excluded if a targeted cabinet or local decree explicitly grants that structural exemption for their specific economic activities.
9. What is the minimum ownership threshold that triggers public takeover laws under the SCA?
The Securities and Commodities Authority dictates distinct mandatory tender offer rules, typically triggered when an acquiring interest group targets or crosses an equity threshold of 30% or more of the voting shares in a listed public joint stock company.
10. Can a financial free zone company migrate directly into the Dubai mainland?
Yes. Under the modified provisions of the Commercial Companies Law, corporate migration and re-domiciliation are permitted, subject to compliance with the specific regulations of the originating free zone and the receiving local Department of Economic Development.
11. Which court resolves post-acquisition disputes if the target is located on the Dubai mainland?
Unless the transactional documentation incorporates a valid international arbitration agreement or explicitly selects the jurisdiction of the common-law DIFC/ADGM Courts, the onshore Dubai Courts hold primary default jurisdiction over the conflict.
12. Are small and medium enterprises (SMEs) exempt from merger filing rules?
No. The current Federal Decree-Law No. 36 of 2023 has completely removed the sweeping historical exemptions previously granted to small and medium enterprises, subjecting all entities to the same threshold assessments.
13. What is the financial threshold that defines a dominant market position in the UAE?
A dominant position is legally established under Ministerial Decree No. 3 of 2025 when a single business entity, or a collusive group of undertakings, commands a total market transaction or sales volume exceeding 40% within the relevant product or digital space.
14. Does an asset purchase agreement trigger DLD fees if real property is included in Dubai?
Yes. The transfer of commercial or residential real estate assets within the Emirate of Dubai requires formal registration before the Dubai Land Department and incurs standard real estate transfer fees, which are calculated at 4% of the property's market value.
15. Are digital marketplaces and electronic platforms subject to UAE merger control?
Yes. The New Competition Law explicitly expands the geographical scope of a "relevant market" to encompass digital platforms and virtual spaces, provided their economic activities impact the domestic UAE consumer base.
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