PUBLICATIONS

Country investment factsheet · National framework (non-OHADA) Legal & tax framework for investment — 2026 edition, updated September 2026 Series: UGGC Africa country factsheets — a country-by-country overview of investment across Africa. A bridge between the Maghreb and West Africa, Mauritania combines leading mineral resources (iron, gold, copper), some of the world’s richest fishing waters

Country investment factsheet · National framework (non-OHADA) Legal & tax framework for investment — 2026 edition, updated September 2026 Series: UGGC Africa country factsheets — a country-by-country overview of investment across Africa. The most populous economy in the Arab world and a crossroads between Africa, Asia and Europe, Egypt holds a strategic position thanks to

Country investment factsheet · National framework (non-OHADA) Legal & tax framework for investment — June 2026 edition Series: UGGC Africa MENA factsheets — a country-by-country overview of investment across North Africa and the Gulf. Africa’s largest country by area and a major energy player, Algeria draws its economy from hydrocarbons (gas and oil, operated by

Country investment factsheet · National business law Legal & tax framework for investment — 2026 edition Related reading: for a broader introduction to setting up in Morocco, see our 2025 article Successful Business Establishment in Morocco. This factsheet complements it with an updated, structured data reference. A crossroads between Africa, Europe and the Middle East,

Investment country factsheet · Middle East / Gulf Legal & tax framework for investment — 2026 edition Series: UGGC Africa country factsheets — country-by-country guidance for investing in North Africa and the Gulf. The Sultanate of Oman stands apart from the rest of the Gulf on two fronts. First, a macroeconomic trajectory running against the

Investment country factsheet · Middle East / Gulf Legal & tax framework for investment — 2026 edition Series: UGGC Africa country factsheets — country-by-country guidance for investing in North Africa and the Gulf. Bahrain is the only Gulf State covered in this series with no general corporate income tax — and yet the first to

Investment country factsheet · Middle East / Gulf Legal & tax framework for investment — 2026 edition Series: UGGC Africa country factsheets — country-by-country guidance for investing in North Africa and the Gulf. On paper, Kuwait is the least taxed State in the Gulf: no value added tax, no excise duties, no withholding tax, no

Investment country factsheet · Middle East / Gulf Legal & tax framework for investment — 2026 edition Series: UGGC Africa country factsheets — country-by-country guidance for investing in North Africa and the Gulf. Saudi Arabia has rebuilt its business law in three years: a new Companies Law in force since 19 January 2023, the first

Qatar: 10% corporate tax, no VAT, 5% withholding tax, dividends exempt, QICCA arbitration. Legal and tax guide for investors, 2026 edition.

United Arab Emirates: mainland or free zone, 100% foreign ownership, 9% corporate tax, 5% VAT, DIAC and ADGM arbitration. Legal and tax guide, 2026 edition.