Author: Mahesh Maddu

The UAE Travel Rule has become a fundamental compliance requirement for licensed Virtual Asset Service Providers. Understanding how the rule applies across VARA, ADGM, DFSA, and the federal AML framework is essential for processing virtual asset transfers, managing regulatory risk, and maintaining licence compliance. This guide explains the requirements in practical terms, helping VASPs understand what regulators expect and how to prepare.

UAE tax groups are now under a stricter Corporate Tax compliance regime following FTA Decision No. 7 of 2025 issued by the Federal Tax Authority. From 1 January 2025, all tax groups must prepare audited Aggregated Financial Statements regardless of revenue size. This shift removes the earlier threshold-based exemption and introduces mandatory audit requirements that directly impact filing timelines, financial reporting processes, and year-end planning for every registered tax group in the UAE.