What Is a Nominee Director Agreement in UAE?

A nominee director agreement is a legal contract between a beneficial owner and a person (or sometimes a corporate entity) who agrees to hold the position of director on the company's behalf [1]. The nominee's job sounds simple on paper: attend board meetings, sign documents, file returns with authorities, and represent the company publicly. But here's what most guides miss: that nominee is legally responsible for all those duties, even if they never make a single business decision [1].

In the UAE, nominee director arrangements are legal and still widely used, but they've become far more complicated since 2023 [2]. The introduction of Cabinet Resolution No. 109 of 2023 created mandatory disclosure requirements for Ultimate Beneficial Owners (UBOs), which means you can't hide behind a nominee anymore. The nominee still has the director title, but your real ownership must be on file with authorities [2].

Real Talk: A nominee director is not the same as a figurehead. From a legal standpoint, they're a full director with all the attendant risks. If the company breaches regulations, takes on debt, or faces litigation, the nominee's personal liability is real. A proper agreement protects both sides through indemnity clauses and power of attorney provisions [1].

Why Do Businesses Use Nominee Directors in the UAE?

The idea of a nominee director emerged from specific business needs. Here's why entrepreneurs and investors still use them today, even with tighter regulations:

Privacy in Competitive Markets: If you're building a trading or distribution business and competition is fierce, having your name publicly linked to the company via the Companies Registry can invite unwanted attention or competitive pressure. A nominee director keeps the real owner's identity off the public record [3].

Regulatory and Residency Workarounds: Before UAE law changed to allow 100% foreign ownership in most sectors, setting up a business required a local UAE national as a shareholder or director. The nominee structure was the practical way to work around that requirement [3]. That requirement no longer exists for most activities, but the practice persisted because of habit and legacy structures.

Multi-Jurisdictional Asset Protection: Businesses with operations across multiple countries sometimes use nominee structures as part of broader asset protection or international tax planning strategies. A nominee in the UAE might be paired with nominees in other jurisdictions to create a web of corporate oversight and control [4].

Family and Trust Arrangements: Some family offices and trusts use nominee directors to separate the operational management of a company from the ultimate beneficial ownership held by the family trust. This can be useful for succession planning or keeping business operations separate from family assets [4].

Common Mistake: Many business owners assume that hiring a nominee director means they can operate entirely behind the scenes. That's no longer true in the UAE. You still have to file a UBO declaration with authorities within 60 days of company registration, and you have to update it within 15 days of any changes [2]. The nominee structure offers nominal anonymity in the Companies Registry, not legal privacy from the authorities.

How Do Nominee Directors Differ From Actual Directors?

Understanding the legal distinction between a nominee and an actual director is critical, because the law treats them identically in terms of liability, but practically they operate very differently [5].

Nominee Director Role

A nominee director is appointed specifically to hold a position on behalf of someone else (the beneficial owner). The nominee agrees, usually via a written agreement, to act on the instructions of the beneficial owner. In theory, they have a Power of Attorney (POA) that grants the beneficial owner authority to make decisions, and the nominee simply executes those decisions [5].

Nominee directors typically do not participate in day-to-day management. They attend board meetings (which may be virtual or minimal), sign documents as required, and file statutory returns. They may not have access to company bank accounts, and they often have no independent decision-making authority [5].

Actual Director Role

An actual director owns and controls the business. They make strategic decisions, approve budgets, hire staff, approve major transactions, and hold the company's direction in their hands. The actual director's interests are aligned with the company's interests, and they're typically the beneficial owner or a representative of the beneficial owner [5].

Legal Duties (Same for Both)

Here's the critical part that trips up many businesses: under UAE Federal Decree-Law No. 32 of 2021 (the Commercial Companies Law), a nominee director has exactly the same legal duties as an actual director [6]. Both must act in the company's best interests, exercise due care, avoid conflicts of interest, comply with AML regulations, and maintain fiduciary responsibility.

The law doesn't recognize a reduced duty for nominees. If a company violates regulations, incurs liability, or faces a lawsuit, the nominee director's personal liability is identical to any other director's liability [6]. This is why a strong indemnity agreement is essential.

Pro Tip: The distinction between nominee and actual director matters less legally than it does practically. What matters is having a detailed written agreement that clearly defines authority limits, spells out who makes decisions, and protects the nominee from liability for actions beyond their control.

What Are the Key Clauses in a Nominee Director Agreement?

A nominee director agreement is not a simple one-page document. A proper agreement for the UAE market includes 700+ words of carefully negotiated terms that protect both the nominee and the beneficial owner. Here's what must be in the document [1]:

Power of Attorney (POA) Clause

This section grants the beneficial owner the authority to make decisions on behalf of the company and the nominee. The POA specifies what powers are granted: Can the beneficial owner sign contracts? Approve budgets? Move money? Hire and fire staff? A general POA is riskier than one with specific limits [1].

Indemnification and Liability Protection

This is where the nominee gets protected. The indemnity clause states that the beneficial owner will cover any liabilities incurred by the nominee for actions taken on the beneficial owner's instructions or for company business outside the nominee's control [1].

A strong indemnity covers personal liability, legal fees, fines, and damages. It should exclude situations where the nominee acted recklessly or in bad faith. Some agreements include limits on the indemnity amount, which is negotiated between the parties [1].

Scope of Responsibilities

The agreement must clearly state what the nominee is and isn't responsible for. Is the nominee responsible for filing statutory returns? Attending board meetings? Maintaining company records? Or is the beneficial owner handling all of that? Clear delineation prevents disputes and confusion later [7].

Confidentiality Obligations

Both parties commit to keeping the arrangement confidential and not disclosing the other party's identity or details without consent. This protects the beneficial owner's privacy within the limits of the law. Note that this is limited by mandatory UBO disclosure requirements, so the clause should acknowledge that legal disclosures must be made [1].

Remuneration and Expense Terms

How much does the nominee get paid? Monthly? Annual flat fee? Or per board meeting? What expenses are covered (travel, professional fees, insurance)? Standard nominee director fees in the UAE range from AED 2,000 annually, depending on the jurisdiction and complexity [8].

Termination and Resignation

The agreement should specify how either party can terminate the arrangement. Standard termination requires 30 to 90 days' notice. The resignation of the nominee should trigger a plan to appoint a replacement. Upon termination, the nominee must transition all company records, access, and authority to the new director or beneficial owner [1].

Common Mistake: Some agreements include an "undated resignation letter" signed by the nominee at the outset, which the beneficial owner can submit to authorities whenever they want to remove the nominee. This is extremely risky and creates legal exposure for the nominee. The undated resignation essentially gives the beneficial owner unilateral control to remove the nominee without notice. Avoid this practice [9].

Compliance and AML Obligations

The agreement must state that both parties will comply with UAE anti-money laundering (AML) regulations, Ultimate Beneficial Owner (UBO) disclosure requirements, and any other applicable laws. Both parties acknowledge that the nominee arrangement must be disclosed as required by law [7].

Declaration of Trust

A separate but related document, the Declaration of Trust confirms in writing that the nominee holds the director position in trust for the beneficial owner and has no beneficial interest in the company [1]. This provides additional legal protection and clarifies the true ownership structure.

What Legal Risks Do Nominee Directors Face in the UAE?

The legal environment for nominee directors has tightened significantly since 2025, when Federal Decree-Law No. 20 of 2025 came into effect on October 14, 2025, amending the Companies Law with new provisions on director liability and compliance [10].

Personal Liability for Corporate Debt

A nominee director can face personal liability for company debts if they fail to maintain proper corporate records, file required disclosures, or comply with statutory obligations [6]. The liability is not theoretical. UAE courts have held directors personally responsible for unpaid employee wages, tax arrears, and creditor claims [6].

Criminal Exposure for AML Violations

If the company engages in money laundering or terrorism financing, and the nominee director knew or should have known, criminal charges are possible [10]. The new 2025 amendments impose personal liability on directors who fail to implement effective AML controls. Penalties include fines and imprisonment [10].

Breach of Fiduciary Duty Liability

If the nominee director acts in a way that breaches their duty to the company (for example, by taking actions outside their authority or conflicting with the company's interests), they can face civil liability and personal lawsuits from creditors, regulators, or other shareholders [6].

Undisclosed Nominee Arrangements

Failing to disclose the nominee relationship via the UBO register can result in administrative fines ranging from AED 50,000 [2]. The Ministry of Economy conducts random spot checks and has stepped up enforcement in 2025 [11].

Dual Loyalty Conflicts

If a shareholder dispute arises or the company faces litigation, the nominee director is caught between their legal duty to the company and their instructions from the beneficial owner. If these conflict, the nominee is legally bound to prioritize the company's interests [6].

Pro Tip: The best protection against personal liability is full-coverage Directors' and Officers' (D&O) liability insurance. This policy covers legal fees, settlements, and damages from claims arising from director duties. Combined with a solid indemnity agreement, D&O insurance provides a safety net [10].

What Does the UBO (Ultimate Beneficial Owner) Register Require?

The UBO register is where nominee arrangements meet modern transparency requirements. Every company in mainland UAE and most free zones must maintain and regularly update their UBO register [2].

Who Must File a UBO Register?

All companies incorporated on the UAE mainland and licensed in commercial free zones must file a UBO register. Exceptions include government-owned companies and companies in DIFC and ADGM (which have their own separate UBO frameworks) [2].

What Information Must Be Disclosed?

The UBO register must include the full name, nationality, date of birth, residential address, ID/passport details, ownership percentage, and the date each UBO became a beneficial owner. A beneficial owner is defined as any natural person who owns or controls 25% or more of the company's shares or voting rights, or exercises effective control by other means [2].

If your company has a nominee director, the register must also note the nominee's existence and relationship to the beneficial owner [2].

Disclosure Timeline and Updates

Companies must file their initial UBO register within 60 days of receiving the trade license. Any changes (new UBOs, changes in ownership percentage, removal of nominees) must be notified within 15 days [2].

Common Mistake: Many business owners think they can appoint a nominee and keep the arrangement quiet. The UBO register requires full disclosure of the beneficial owner's identity to authorities. The only advantage to the nominee structure now is that the nominee appears in the Companies Registry (public record), not the beneficial owner. But the beneficial owner is known to the authorities [2].

Penalties for Non-Compliance

Administrative fines for failing to file or update the UBO register range from AED 50,000 depending on the severity and duration of non-compliance [2]. The Ministry of Economy and free zone authorities have increased enforcement activities throughout 2025 and 2026 [11].

Confidentiality of UBO Data

The UBO register is kept confidential by the registrar. Information is only shared with UAE competent authorities upon official request. This provides some privacy protection, though not complete anonymity [2].

How Are Nominee Directors Treated in Different UAE Free Zones?

Nominee director rules vary significantly by free zone. What's allowed in one zone might be prohibited in another, so it's critical to verify before setting up [12]:

DMCC (Dubai Multi Commodities Centre)

DMCC requires that all managers of DMCC companies be natural persons. Legal entities cannot be appointed as managers under any circumstances. If you need a nominee, the nominee must be an individual [12].

IFZA (International Free Zone Authority)

IFZA regulations state that at least one director of an FZCO (Limited Liability Company equivalent) must be a natural person. This means you can have legal entities as directors if at least one is a natural person. The natural person requirement is stricter than some other zones [12].

Meydan Free Zone

Meydan's regulations are more flexible. The defining documents allow for both natural persons and legal persons as directors. However, feedback suggests verifying specific structures with Meydan authorities before finalizing arrangements, as their interpretation has been known to evolve [12].

JAFZA (Jebel Ali Free Zone)

JAFZA's regulations don't explicitly prohibit or require nominee directors. The language is ambiguous enough that both natural persons and corporate directors may be possible, but verification with JAFZA authorities is recommended before proceeding [12].

RAKEZ (Ras Al Khaimah Free Zone)

RAKEZ explicitly does not allow nominee shareholders. Director rules are less restrictive, but the overall stance suggests that nominee arrangements should be minimal and fully disclosed [12].

SHAMS (Ajman) and Ajman Free Zone

Both offer standard nominee director services with AML compliance. Costs are competitive with other zones, and arrangements are straightforward if properly documented [12].

How Do DIFC and ADGM Handle Nominee Directors?

Dubai International Financial Centre (DIFC) and Abu Dhabi Global Market (ADGM) are separate financial free zones with their own legal frameworks and are not subject to the UAE mainland UBO requirements [13].

DIFC Requirements

DIFC requires that all company directors be natural persons. Legal entities cannot serve as directors. DIFC also requires companies to maintain a register of nominee directors and file notification of nominee appointments within 30 days of the appointment [13].

ADGM Requirements

ADGM is slightly more flexible than DIFC. At least one director must be a natural person, but additional directors can be legal entities. Like DIFC, ADGM requires maintenance of a nominee director register and similar notification procedures [13].

What AML and Compliance Rules Apply to Nominees?

Anti-money laundering (AML) and sanctions compliance has become the primary regulatory focus for nominee arrangements. Federal Decree-Law No. 10 of 2025 contains specific provisions on nominee disclosure and compliance [14].

Self-Declaration Requirement

Nominee directors and shareholders must self-declare their nominee status to the relevant registrar. The declaration must identify the beneficial owner and the nature of the nominee arrangement [14].

Enhanced Due Diligence for Nominees

The Ministry of Economy requires company registrars to apply enhanced controls and monitoring to nominee arrangements. The registrar must obtain detailed information from the registered shareholder about their nominee status and the identity of the actual controlling person [14].

Red Flags That Trigger Scrutiny

Several factors increase the likelihood of regulatory review: if the UBO is a professional corporate service provider (suggesting a chain of nominees), if the reason for the nominee arrangement is unclear or not apparent, if family members serve as nominees without a clear business rationale, or if the actual controlling person is a Politically Exposed Person (PEP) [14].

Updated AML Regulations

In 2024 and 2025, the Ministry of Economy and licensing authorities increased their review of UBO disclosures during company formation, renewal, and random spot checks. Fines have been levied for incomplete or false disclosures [11].

What Is the Cost of Nominee Director Services in the UAE?

The cost of a nominee director varies depending on the jurisdiction, complexity of the role, and the service provider. Here's a realistic breakdown [8]:

Annual Nominee Director Fees

Independent nominee directors charge from AED 2,000 annually, depending on jurisdiction and complexity. A simple, hands-off nominee arrangement in a free zone might cost from AED 2,000 per year. A more complex nominee arrangement with multiple responsibilities could reach from AED 10,000 [8].

Free Zone Services

Some free zones include nominee director services as part of their company setup packages. These are typically cheaper (from AED 2,000 annually) but may offer less flexibility and customization [8].

Initial Setup and Agreements

Professional drafting of the nominee director agreement, power of attorney, declaration of trust, and indemnity agreement typically costs from AED 5,000 through a legal firm. This is a one-time cost [8].

Administrative and Compliance Costs

UBO register filing, annual compliance certifications, AML updates, and administrative tasks may incur additional costs of from AED 1,000 annually [8].

Directors' and Officers' Insurance

D&O liability insurance for a nominee director typically costs from AED 3,000 annually, depending on the company's activities and risk profile. This is highly recommended but is a separate cost from the nominee services [8].

Quick Math: A realistic total annual cost for a properly structured nominee director arrangement in the UAE ranges from AED 10,000 including the annual fee, compliance work, and insurance. The "cheap" nominee arrangements advertised at AED 2,000 annually often skip critical safeguards [8].

How Do Economic Substance Regulations Affect Nominees?

The UAE's Economic Substance Regulations (ESR) don't explicitly prohibit nominee directors, but they do create requirements that nominees must meet. The ESR applies to companies engaged in "relevant activities" and requires them to maintain an adequate economic presence in the UAE [15].

Physical Presence Requirement

Under the ESR, a company's board of directors must meet in the UAE at an adequate frequency with a quorum of directors physically present in the UAE. This means your nominee director cannot be a purely "paper" director sitting in an office somewhere else [15].

Expertise Requirement

Directors must have the necessary knowledge and expertise to discharge their duties. This means you can't just hire any random person to be your nominee director. The nominee must actually understand the business and be capable of representing the company [15].

Practical Implication

If your company is subject to the ESR, nominating a director who has no involvement in the business, no expertise in the field, and no physical presence in the UAE will not satisfy regulatory requirements. You need a nominee who can genuinely participate in governance [15].

What Are the Differences Between Nominee Shareholders and Nominee Directors?

These are two different roles with different legal implications, and they're often confused [5].

Nominee Shareholder

A nominee shareholder is the registered holder of shares for the benefit of another person. The nominee shareholder's role is passive: they hold the shares, vote as instructed, and represent the beneficial owner in shareholder meetings. A nominee shareholder does not participate in day-to-day management [5].

Nominee Director

A nominee director holds a board position and is responsible for governance, compliance, and statutory filings. Even if they follow instructions, they have legal liability for director duties [5].

Key Distinction

Both must be disclosed via the UBO register, but a nominee shareholder has minimal personal legal exposure (liability is limited to shareholder responsibilities), while a nominee director has substantial personal exposure due to director duties [5]. This is why nominee director agreements must be far more detailed and protective than nominee shareholder arrangements.

What Are Alternatives to Nominee Directors?

Given the tightening regulations around nominees, many businesses are exploring alternatives [16]:

Direct 100% Foreign Ownership

The UAE now allows 100% foreign ownership in most sectors on the mainland and virtually all sectors in free zones. If privacy is the only reason for the nominee structure, direct ownership is often simpler and legally cleaner [16].

Holding Company Structure

Instead of an individual nominee, a corporate holding company can be the shareholder. This provides more stability and can be used as part of a broader group structure [16].

Free Zone Companies with Full Transparency

Most free zones offer complete foreign ownership without nominee requirements. If you move to a free zone jurisdiction, the need for a nominee may disappear entirely [16].

Regulated Corporate Nominees

Some licensed corporate service providers offer their own nominee director services with full AML compliance and transparent governance. These are different from individual nominees and may provide better legal protection [16].

Trust and Foundation Structures

ADGM and DIFC offer trust and foundation vehicles that can serve similar purposes to nominee arrangements but with clearer legal frameworks and transparency [16].

Frequently Asked Questions

Is it legal to have a nominee director in the UAE?

Yes, it's legal. Nominee director arrangements are recognized under Cabinet Resolution No. 109 of 2023 and are allowed as long as they are properly disclosed via the UBO register and comply with AML regulations [2].

What is the difference between a nominee director and a managing agent?

A managing agent handles day-to-day operations but may not hold the formal title of director. A nominee director holds the legal director position but may not be involved in operations. The legal responsibilities are different [1].

Can a company have only a nominee director with no beneficial owner involvement?

No. The beneficial owner must be disclosed in the UBO register, and the beneficial owner retains ultimate control through the Power of Attorney. A completely hands-off arrangement violates AML and corporate governance requirements [2].

What happens if a nominee director wants to resign?

The nominee can resign with proper notice (typically 30 to 90 days). The company must appoint a replacement director immediately. The resignation must be filed with the relevant registrar within the required timeframe [1].

Can a nominee director be held personally liable for company debts?

Yes. A nominee director can be held personally liable for company debts if they fail to maintain proper records, file required disclosures, or comply with statutory obligations. This is why indemnity agreements and D&O insurance are essential [6].

What information must be included in the UBO register about a nominee?

The register must include the nominee's name, the beneficial owner's full name and details, the nature of the nominee relationship, the date the arrangement commenced, and the beneficial owner's ownership percentage [2].

How often must the UBO register be updated?

The UBO register must be updated within 15 days of any changes in beneficial ownership, nominee status, or UBO information. Failure to update results in penalties [2].

Can a family member be a nominee director?

Yes, family members can serve as nominees. However, the arrangement must have a clear business rationale and be properly documented. Regulators view family nominees without apparent business reasons as a potential red flag for money laundering [11].

What is a Power of Attorney in a nominee director agreement?

A Power of Attorney (POA) is a legal document that gives the beneficial owner the authority to make decisions on the company's behalf. The POA should specify the scope of authority and any limitations [1].

What does indemnification mean in a nominee agreement?

Indemnification is a clause where the beneficial owner agrees to protect the nominee from liabilities incurred in the course of the nominee's duties or on the beneficial owner's instructions [1].

Is an undated resignation letter required in a nominee agreement?

No, and it's not recommended. An undated resignation letter creates significant legal risk for the nominee by giving the beneficial owner unilateral control to remove the nominee without notice. Standard agreements use a termination clause with proper notice periods instead [9].

What is an AML disclosure requirement for nominees?

Nominees must self-declare their nominee status to the registrar and provide details of the beneficial owner. This is required under Federal Decree-Law No. 10 of 2025 and is part of the UAE's anti-money laundering compliance framework [14].

Can a nominee director vote on shareholder matters?

A nominee director typically votes as instructed by the beneficial owner. However, their legal duty to the company can create conflicts if the instruction contradicts the company's interests. In those cases, the nominee should recuse themselves or seek legal advice [6].

What is the cost difference between a nominee director in different free zones?

Costs vary from AED 2,000 annually. DMCC and DIFC are typically on the higher end, while RAKEZ and Ajman are on the lower end. Free zones often include nominee services in company setup packages [8].

How does the Economic Substance Regulation affect a nominee director?

The ESR requires directors to be physically present in the UAE and to participate meaningfully in governance. A completely absent or uninvolved nominee director will not satisfy ESR requirements [15].

What is Cabinet Resolution No. 109 of 2023?

This resolution officially recognizes nominee board members and establishes the framework for UBO disclosure and beneficial ownership transparency in the UAE. It's the primary legal basis for nominee arrangements in the modern regulatory environment [2].

How Should You Protect Your Business With a Nominee Director Agreement?

If you've decided that a nominee director structure is the right fit for your business, protection is key. Here's the practical checklist [1]:

Detailed Written Agreement

Get a detailed, legally reviewed nominee director agreement drafted by a qualified UAE corporate lawyer. Don't use templates or generic agreements. Your specific situation requires a customized agreement that clearly defines roles, responsibilities, and liability [1].

Indemnity Documentation

Create a separate Power of Attorney that grants you (the beneficial owner) specific authority to make decisions, sign contracts, and control company finances. The POA should be precise about what you can and cannot do [1].

Declaration of Trust

Have a lawyer prepare a Declaration of Trust that explicitly confirms the nominee holds the director position in trust for your benefit and has no beneficial interest in the company [1].

Indemnity Agreement

Include a detailed indemnity clause that protects the nominee from personal liability for decisions made on your instruction or for company business outside their control [1].

Full AML Compliance

Ensure all required AML disclosures are made. Self-declare the nominee arrangement. Maintain complete documentation of the beneficial ownership and the reason for the nominee structure. This prevents regulatory exposure [14].

Directors' and Officers' Insurance

Invest in full-coverage D&O liability insurance that covers both the nominee director and the company. This provides a safety net for unexpected liability [10].

Regular Compliance Reviews

Review the arrangement annually. Check that UBO disclosures are current. Verify that the nominee is complying with their obligations. Update the agreement if regulations change or if your business circumstances evolve [1].

Professional Legal Counsel

Engage a qualified UAE corporate law firm for initial setup and ongoing advice. The cost (typically from AED 5,000 initially) is far less than the cost of legal disputes or regulatory penalties [1].

What Recent Changes in UAE Law Affect Nominee Directors?

Two major pieces of legislation have reshaped the nominee director environment in 2025 [10], [11]:

Federal Decree-Law No. 20 of 2025

This amendment to the Commercial Companies Law became effective on October 14, 2025. It introduced new provisions on director liability, compliance officer responsibilities, and personal liability for directors who fail to implement effective AML controls [10].

Federal Decree-Law No. 10 of 2025

This AML overhaul includes specific provisions on nominee director disclosure requirements and enhanced monitoring of nominee arrangements. It mandates self-disclosure by nominees and requires registrars to apply enhanced due diligence [14].

Increased Enforcement

The Ministry of Economy and free zone authorities have significantly increased enforcement activity in 2025. Spot checks on beneficial ownership disclosures are more frequent, and penalties are being levied for non-compliance [11].

Real Talk: The direction of UAE regulation is clear: more transparency, stricter AML compliance, and higher penalties for false disclosure. If you're using a nominee director, make sure your arrangement is bulletproof and fully compliant. The cost of getting it right today is far less than the cost of regulatory fines or legal disputes later.

Where Can You Get Help Setting Up a Nominee Director Agreement?

If you've decided that a nominee director is the right structure for your business, you have several options for getting professional help [1]:

At BusinessDubai.ae, we help businesses structure their ownership arrangements to match their legal needs and tax objectives. We work with a network of qualified corporate lawyers and can guide you through the nominee director process, from agreement drafting to UBO registration and ongoing compliance [1].

For businesses exploring mainland company setup, we can advise on whether a nominee structure makes sense in your jurisdiction and industry [17].

We also provide guidance on professional corporate services including company formation, nominee services, and compliance management [18].

If you're interested in holding company structures as an alternative to nominee arrangements, we can help you evaluate that option [19].

For detailed information on regulatory requirements, we've published a guide on UAE Commercial Companies Law that covers director duties, liability, and compliance [20].