Defence and Aerospace
Strategic Legal Solutions for the Defence & Aerospace Industry
Defence and Aerospace
We possess in-depth knowledge of major existing and planned defence and aerospace projects across the MENA region, including jurisdictions such as Saudi Arabia, the United Arab Emirates, Egypt, Kuwait, Iraq, Qatar, Bahrain, Jordan, Oman, and Morocco. The distinctive nature of these projects, and the distinct environments in which they function, necessitate innovative and tailored legal strategies.
The aerospace and defence industry operates in a very complex and highly regulated framework. For managing international supply chains, sovereign contracts, intellectual property protection and strict national security laws, you need specialized advice.
At Moores Rowland, we provide practical legal advisory, tax and compliance services for the defence contractors, subcontractors, original equipment manufacturers (OEMs) and advanced technology providers operating in the United Arab Emirates and the wider MENA region.
Get the Help You Need Today
Looking for aerospace and defence services, defence contracting support, UAE offset compliance, aviation regulatory advice or reliable legal and tax partners in the UAE? Contact us today.
Our experts listen to you about what’s going on and give you clear next steps. We have clients in Dubai, Abu Dhabi and across the UAE, as well as supporting regional projects across the wider MENA region.
Why Aerospace & Defence Matters in the UAE
The UAE continues to grow strongly in aerospace and defence. The country invests in modern equipment, local manufacturing and projects that create jobs and new technology. Major initiatives like the Tawazun Economic Program are helping the country to turn defence purchases into long-term benefits for the economy.
The companies dealing in this sector is responsible for:
- Government contracts and procurement
- Defence manufacturing and maintenance
- Aircraft, drones, satellites, and related technologies
- Export and import controls
- Partnerships with local firms
We help businesses at all levels of operation, from setting up, managing day-to-day compliance, and undertaking major projects.
Why Choose Moores Rowland UAE?
Legal Support: We have practical knowledge and experience of major defence and aerospace engagements in UAE and MENA. Our legal drafting experts and advisors have assisted clients with complex sovereign contracts and international trade matters.
Local Expertise with Global Standards: Our understanding of UAE laws is supplemented with the best practices from around the world. On occasion, we access the global resources of the Moores Rowland network.
Practical, Clear, Simple Advice: No complex legal language. We clearly explain the key points so that you can confidently make your decision.
Focused on Your Success: We support you in winning contracts, achieving offset targets, minimizing risks and growing your business sustainably in the UAE.
Up-to-Date Knowledge: Our knowledge is based on official information sources such as the Tawazun Economic Council (TEC), GCAA, and relevant Federal laws (current as of 2024-2026).
Clients trust us because we deliver whatever is important, compliant operations, successful partnerships and long-term growth.
Our Key Aerospace & Defence Services
Our multidisciplinary aerospace and defense team assists global and domestic defense entities across several critical operational functions:
1. Offset & Tawazun Economic Program Commitments
Any foreign defense contractor that enters into a supply contract with the UAE government or military of a value equal to or greater than the threshold value of AED 36.73 million (USD 10 million) automatically triggers mandatory industrial offset obligations under the Tawazun Economic Program (TEP).
Contractors are required to create offset credits equal to 60% of the value of the contract.
Moores Rowland helps clients understand how to manage the complex Tawazun policy guidelines by developing compliant paths to create these credits including:
Investment Projects: equity joint ventures with local partners, co-production non-equity, collaborative technology co-development
Contractual Engagement: Engaging domestic suppliers through local content arrangements and export work packages.
Capability Development: Legal issues of technology transfer, know-how licensing and structured internships/training programs for UAE Nationals.
2. Commercial Contracting & Procurement Laws
Defense procurement is a complicated, multi-tiered supply chain. We take care of drafting, reviewing and negotiation of:
- Prime contracts and complex subcontracting agreements.
- Technical Assistance Agreements (TAAs) and Manufacturing License Agreements (MLAs).
- Joint Venture (JV) structures and consortium agreements in accordance with the UAE Commercial Companies Law.
- Technology transfer, know-how and intellectual property (IP) licensing protection.
3. Technology Transfer & Cybersecurity Intellectual Property
Protection of proprietary defense technology and advanced energy/propulsion designs. We advise on how to allocate IP ownership rights between international partners and local partners, in strict compliance with the laws of the UAE. We also guide companies on dual-use technology controls, encryption laws, and National Electronic Security Authority (NESA) compliance standards required for secure defense operations in the UAE.
4. UAE Corporate Tax, VAT, and Regulatory Compliance
Defense operators must maintain accurate accounting and tax practices with evolving UAE financial regulations. We provide:
- UAE Corporate Tax Advisory: Structuring the business models to optimize the tax positions under the federal corporate tax regime, while being fully compliant.
- VAT on Defense Supplies: Knowledge of specific VAT treatments, zero-ratings or exemptions applicable to military and state security goods.
- AML/CFT Compliance Culture: Ensuring compliance with UAE’s robust anti-money laundering and counter-financing of terrorism laws in corporate operations.
Strategic Compliance: Meeting Local Content and Emiratization Goals
Economic diversification and human capital development are a key pillar of the revised Tawazun program and the UAE’s economic policy in general. Foreign defense suppliers often struggle to meet both the Emiratization quotas and the precise credit parameters set out by the Tawazun Economic Council (TEC).
Moores Rowland guides you in creating sustainable workforce solutions, implementing compliant employment practices, and establishing technology transfers that directly contribute to your offset targets—preventing financial shortfalls, liquidations of bank guarantees, or unforeseen regulatory penalties.
Real Support for Your Needs
Many clients come to us because they need straightforward help with:
- Knowledge of Tawazun offset rules for new contracts.
- Managing import/export licenses for defense equipment or aerospace parts.
- Setting up safe subcontracts with local partners.
- Complete compliance with the new UAE law to avoid delays or penalties.
- Expanding operations while safeguarding intellectual property and technology.
All advice is based on official United Arab Emirates (UAE) sources, current Federal Decree-Laws, Cabinet Resolutions and guidance from entities such as Tawazun Council, GCAA and the Ministry of Defence. Regulations change (e.g. updates in 2024-2025 on export controls, drones and civil defence), and we track them so you don’t have to.