This study addressed the most important issue, which is organizing by the Emirati legislator for one Person Company in federal corporate law no. (2) For the year 2015, and its importance is reflected in the fact that this subject is one of the most important legislator introduced by the amendments to the previous law.

And highlights the problem of this study is that despite the fact that the UAE legislator has organized legal provisions relating to this company, but some were ambiguous, and that when organized its provisions has emerged as a clear difference between them, according to the shape of this company.

The most important result reached by this study, that this company is not a special form of forms required by the UAE legislator, and that there are things that the legislator must be dealt with, relating to the founder of this company, naming, and activity that may be operated, and the responsibility of its owner.

The most important recommendation came out of this study that it is the necessity of allowing foreigners to establish this company, and the unification of the provisions relating to their names, and the need to be derived from the company's purposes، and delete one person phrase from the label of this company.

• Key words:

One-person company, a single person, company, company foundation.