While the rules apply to all businesses operating in the UAE, Indian companies account for about 20-25% of total businesses, with over 265,000 operating as of June 2025, making the changes particularly relevant for them. "Indian-owned businesses in construction, hospitality, manufacturing, logistics, and retail sectors could face a greater impact because of their substantial expenditure on employee accommodation, transport, connectivity and workforce-related services," international tax advocate Priyanshi Chokshi said.