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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
