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Hafisa Sharukh

Migration of Al Reem Island Businesses: An overnight shift to Common law under ADGM

In a significant move by Abu Dhabi Global Market (ADGM) pursuant to UAE Cabinet Resolution No.41 of 2023, by expanding its jurisdiction from Al Maryah Island to...
18 Nov, 2024
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Raluca Gatina

Digital Assets Will

The growth of digital assets has fundamentally transformed the landscape of wealth management. As the value of cryptocurrencies, non-fungible tokens (NFTs), and...
18 Oct, 2024
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Aksa Bethel Linson

The Integration of AI in International Arbitration: Streamlining Efficiency or Introducing New Complexities?

Introduction Artificial intelligence is the ability of machines to carry out tasks like intelligent individuals. Arbitration, like many fields of work, has bee...
11 Oct, 2024
Aseel Zimmo

Bahrain Court of Cassation Extends Arbitration Agreement to Non-Signatories

The recent decision by the Bahrain Court of Cassation (“COC”) in Case No. 31 of 2023, issued on 8 January 2024 (“COC Judgment”), marks a...
25 Sep, 2024
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Aksa Bethel Linson

Arbitration Across Borders: A Comparative Analysis of Dubai and India's Legal Frameworks

1. Introduction India's and Dubai’s developing legal systems and vibrant economies have made arbitration an essential tool for resolving disputes. Arbitr...
12 Sep, 2024
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Shireen Kapoor

UAE - Canada Double Tax Treaties

Non-residents of Canada who earn income from Canadian sources must navigate not only the Income Tax Act (ITA) but also consider the potential impact of tax trea...
10 Sep, 2024
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Mohamed Hassanein

Abortion in Egyptian law

Having children isn’t always a happy incident for some women or families, this fact emanates from many reasons; some families don’t like to have chi...
09 Sep, 2024
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AbdelRahman El-Sayed

AI in Arbitration: A Technological Development Towards a Better Dispute Resolution

Definition of Arbitration and AI: Arbitration is a method of dispute resolution where the parties agree to submit their conflicts to one or more arbitrators wh...
29 Aug, 2024
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AbdelRahman El-Sayed

E-Discovery and Legal Holds: Navigating Digital Evidence in Litigation

Preface: With the development of electronic communication and data storage, the litigation landscape has enormously changed in today’s digital age. The e...
26 Aug, 2024
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Friyana Zubin Guzder

UAE’s Business Landscape Gets a Fresh Reboot

The UAE’s new bankruptcy laws, Federal Decree-legislation No. 51/2023, took effect on May 1, 2024, drastically altering how financially distressed compani...
19 Aug, 2024
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Ahmed Elnaggar

Turkey's New Animal Protection Law: A Step Forward or A Step Back?

The importance of law in our daily lives cannot be overstated. It plays the most important role in shaping our social life, what surrounds us, and our well-bein...
01 Aug, 2024
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Friyana Zubin Guzder

Ripples Across the Legal Sector: The A&O Shearman Merger - Evaluating its Viability

On May 1, 2024, the legal world witnessed the culmination of a long-planned endeavour: the merger of Allen & Overy (A&O) and Shearman & Sterling, cr...
31 Jul, 2024
Friyana Zubin Guzder

Tech-Shy or Tech-Savvy? The Middle East Legal Industry's Digital Dilemma

The legal profession, historically a stronghold of tradition and paper trails, is undergoing a digital transformation. Technology is no longer a peripheral play...
22 Jul, 2024
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Sameer A. Khan

Family Business Law in UAE

Family run businesses are a significant part of UAE’s economic landscape. However, such businesses face a number of unique challenges such as lack of stru...
10 Jul, 2024
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AbdelRahman El-Sayed

AI and Intellectual Property: Protecting Innovations in the Age of Automation

In an era where artificial intelligence (AI) is rapidly transforming industries and redefining the boundaries of innovation, the question of how to protect inte...
10 Jul, 2024
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Sameer A. Khan

What Is Arbitration? A Beginner’s Guide To Dispute Resolution

Arbitration is a well-established method of resolving disputes outside the traditional courtroom. Arbitration involves an impartial third party, known as an arb...
09 Jul, 2024
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Sameer A. Khan

How UAE Deals With Certain Common Issues In Construction Disputes

Construction projects are often complicated and involve high stakes. There are certain issues that are peculiar to construction projects. In this article, we wi...
08 Jul, 2024
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Aeeda Al Alibrahim Rehab (Demerdash) Hussein

Motherhood and the Remote Work Legislations

The woman makes up half of the society, in fact she is half of the world and the raiser of the other half. With this prominent role in family and society alike,...
04 Jul, 2024
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Hala Alaqqad

Arbitration and Public Policy Considerations in the UAE

Introduction  International arbitration enshrines party autonomy as an essential basis of the dispute resolution process. The agreement to arbitrate, the ...
25 Jun, 2024
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Ahmed Gabr

General Understanding of Commercial Tenancy Contracts in the Emirate of Dubai

Understanding the basics of the commercial tenancy contracts in the Emirate of Dubai will require us to understand the Legal Framework that governs commercial t...
21 Jun, 2024
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Mohamed Bayad

Construction disputes – Ways to resolve

When a construction dispute is not resolved, employers and contractors are in general cautious to proceed with litigation for many reasons, where then they will...
28 May, 2024
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Stefano Menotti

Tax Treatment of Motor Vehicles Expenditures in UAE

1 - Introduction When a motor vehicle is available for the use of an employee, manager, or shareholder beyond working hours, it is considered as partially used...
05 Jan, 2024
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Ines Pinel Lorenzo

La Independencia Financiera De Las Mujeres Casadas En Emiratos Árabes Unidos: El Contrato Matrimonial Y La Ley De Estatus Personal

En Emiratos árabes Unidos, el matrimonio musulmán esta regulado por la Ley Federal No. 28/2005 de Estatus Personal (en adelante Ley del Estatus Pe...
29 Dec, 2023
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Ines Pinel Lorenzo

Financial Rights of Married Women in the UAE: Navigating the Marriage Contract and Personal Status Law

In the United Arab Emirates, Muslim marriage is governed by the Federal Law No. 28/2005 on Personal Status (hereinafter referred as Personal Status Law or PSL)....
29 Dec, 2023
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Elleonor Grace E. Apostol Daisy Cureg

VAT and Employee Benefits

Overview VAT is a transaction tax for businesses. Businesses pay VAT on purchases and charge it on sales, with a net balance payable or refundable. Cha...
25 Dec, 2023
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Daisy Cureg Elleonor Grace E. Apostol

VAT for Holding Companies and Corporate Groups

Overview Corporate groups, regardless of their size, encompass diverse entities each serving a distinct purpose within the group structure. Typically, there is...
25 Dec, 2023
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Ahmed Gabr

Tax Disputes and Litigation

Overview With the application of excise tax and VAT in the UAE and Federal Decree-Law No. 47/2022 On the Taxation of Corporations and Businesses and since Oc...
22 Dec, 2023
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Ahmed Elnaggar

You’ve got to Know Your Clients

Let's remind everyone of the crucial concept of 'Know Your Client' (KYC) procedures in business transactions. This practice is not just a formality; i...
22 Dec, 2023
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Elleonor Grace E. Apostol

Tourist Taxes in the UAE: What Travelers Need to Know

Overview In the UAE, tourist tax regimes are different across the country. Not all of the Emirates apply such a tax. With the introduction of these taxes, h...
16 Dec, 2023
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Ines Pinel Lorenzo

Legalización de documentos en los Emiratos Árabes Unidos para España

La digitalización no ha simplificado únicamente la forma de obtener información, sino que también ha permitido que los procesos buro...
01 Dec, 2023
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Ines Pinel Lorenzo

Document Legalization Processes in the UAE for Spain

In today's increasingly digital world, the need for efficient and streamlined legal processes has become paramount. Recognizing this need, the United Arab Emira...
01 Dec, 2023
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Elleonor Grace E. Apostol Daisy Cureg

VAT and Commercial Services

Overview The UAE's introduction of a 5% VAT in 2018 marked a pivotal moment in its economic history. It signaled a shift away from oil-dependent revenue and pr...
24 Nov, 2023
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Elleonor Grace E. Apostol

VAT and Imports and Exports

Overview Effective from 1 January 2018, the United Arab Emirates has implemented a general tax on consumption in line with the Common VAT Agreement of the ...
24 Nov, 2023
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Bhavika Hotwani

Trusts in the Abu Dhabi Global Market

Introduction Trusts have been an essential tool for individuals and businesses looking to protect and manage their assets and wealth. They provide a means to s...
10 Nov, 2023
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Ideh Aminifar

ADGM Foundations Law

Overview The guidelines provide an overview of the foundation regime in ADGM governed mainly by the ADGM Foundations Regulations 2017 (Foundations Regulations)...
10 Nov, 2023
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Raluca Gatina Ahmed Gabr

Property Mortgage Consequences of Default on a Payment

Overview In order for The Property Mortgage to cover a property value, the debtor must provide a security for the repayment of the mortgage to the creditor. ...
10 Nov, 2023
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Marharyta Harashchenko

Basic Steps to Setting Up a Company

Overview Deciding where to establish a company is a major decision that depends on the planned business activities, required infrastructure, and the costs of...
06 Nov, 2023
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Ahmed Elnaggar

Why Authenticity Outshines Advertising in the Legal Field

In a world increasingly dominated by the fast-paced allure of instant gratification, the concept of organic growth in the professional world, stands as a testam...
02 Nov, 2023
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Ahmed Elnaggar

“You’ve got a Penalty”

Addressing the Ministry of Economy's Stance on Anti-Money Laundering and Counter-Terrorism Financing Legislation The United Arab Emirates (UAE), over the years...
16 Oct, 2023
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Anuraag Malhotra

Taxability of Private Foundations

Background A foundation is an independent legal entity created by law. It draws its features from both a company and trust. Similar to a company, a foundation ...
12 Oct, 2023
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Urs Stirnimann

Economic Substance – Huge opportunity for the UAE

Introduction At the end of 2017, the European Union reacted to the reality that many foreign companies were very successful in Europe making billions of profit...
06 Oct, 2023
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Stefano Menotti

UAE Corporate Tax - Tax Treatment of Family Foundations Established in the UAE

FTA - Federal Tax Authority CT - Corporate Tax CTL - Federal Decree-Law 47 of 2022 – the Corporate Tax Law CTG - Corporation Tax Guide published by FTA...
06 Oct, 2023
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Ammar ElBanna

Are You Okay, Big Shot?

Mental Health In The Workplace Matters-Breaking the Silence in Law Firms in the Middle East In the fast-paced world of law firms, where the billable hour reign...
02 Oct, 2023
Elleonor Grace E. Apostol

Tourist Taxes in the UAE: What Travelers Need to Know

Overview In the UAE, tourist tax regimes are different across the country. Not all of the Emirates apply such a tax. With the introduction of these taxes, h...
20 Sep, 2023
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Daisy Cureg

VAT obligations and Directors’ Liability

Overview On 27 November 2016, all Member States of the Gulf Cooperation Council (GCC) agreed to sign the Common VAT Agreement of the States of the Gulf Coope...
05 Sep, 2023
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Bhavika Hotwani

Estate Planning in Dubai: A Comparison Between DIFC Wills and DIFC Foundations for Succession Planning

Dubai is a thriving city known for its cultural diversity, economic prosperity, and world-class infrastructure. Dubai offers an appealing landscape for investme...
30 Aug, 2023
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Daria Tkachuk

Новые возможности для регистрации завещания в DIFC: без знания английского языка!

В нашей предыдущей статье мы предоставили вам общую инфомацию о Dubai International Financial Centre (пр...
22 Aug, 2023
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Raluca Gatina

Non-English Speakers Can Now Register Wills in DIFC More Easily

In a previous publication, I provided details about the Dubai International Financial Center, Will (DIFC Will) and its registration process. In this article, I...
17 Aug, 2023
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Farhat Ali Khan

Rising fraud and scams fuel urgency for robust data protection in UAE

The world as we know has over time witnessed a somewhat rapid digital revolution in the past few years, and the United Arab Emirates (UAE) has been at the foref...
10 Aug, 2023
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Stefano Menotti

UAE Corporation Tax Free Zone Companies: Who can enjoy the Zero Tax Regime?

Disclaimer: The official sources of information on Federal Taxes in the UAE are the Ministry of Finance and the Federal Tax Authority. The present article is n...
23 Jun, 2023
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