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10 key considerations for fund managers in the UAE: DIFC vs ADGM

Abu Dhabi Global Market on Al Maryah Island.
Abu Dhabi’s Al Maryah Island. Photo: Getty Images

The best choice between DIFC and ADGM depends on the fund’s specific needs and strategic priorities.

When establishing an investment fund in the UAE, the Dubai International Financial Centre (DIFC) and the Abu Dhabi Global Market (ADGM) are the two primary jurisdictions to consider. Both offer 100% foreign ownership, robust regulatory frameworks, and attractive 0% tax environments, but they differ in regulatory style, focus, and operational specifics.

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