One of the most developed markets in the Middle East and North Africa (MENA) region, the mergers and acquisitions (M&As) market in the UAE does not have a specific legislation covering M&A transactions. It’s the Company Law that provides for such types of transactions. While mergers of onshore companies in Dubai are regulated by the Company Act, mergers of free zone companies in Dubai come under Financial Free Zone laws. In the case of public companies, the mergers must be authorized by the Securities & Commodities Authority. Dubai has special laws to deal with mergers of oil & gas companies and financial institutions.