Alsuwaidi & Company

Lyra Collado

Saudi Arabia’s Personal Data Protection Law: A Comprehensive Overview

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Saudi Arabia’s data privacy landscape is rapidly evolving, and the KSA Data Protection Law is setting a new standard for how organisations collect, store, and process personal data. In a recent article written by our Senior Associate, Rajiv Suri, in collaboration with Lexis Middle East, Rajiv shares key insights on what businesses need to know, […]

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UAE Civil Procedures Law

Recent Amendments to the UAE Civil Procedures Law: Federal Decree-Law No. 22 of 2025

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Federal Decree-Law No. 22 of 2025 introduces amendments to the UAE Civil Procedures Law issued under Federal Decree-Law No. 42 of 2022. The Decree-Law was issued on 1 October 2025 and entered into force on 1 January 2026. The Decree-Law introduces amendments to a number of procedural provisions of the Civil Procedures Law, including provisions

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Federal Decree-Law No. (10) of 2025: A Practical Guide for DNFBPs and High-Risk Entities

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The UAE’s Federal Decree-Law No. (10) of 2025 on Anti-Money Laundering (AML), Combating the Financing of Terrorism (CFT), and Proliferation Financing (PF) came into effect on 14 October 2025. Replacing the 2018 AML framework, the law expands compliance obligations for DNFBPs, virtual asset service providers (VASPs), financial institutions, and other high-risk sectors, reflecting the UAE’s commitment to international standards and financial integrity.

Federal Decree-Law No. (10) of 2025: A Practical Guide for DNFBPs and High-Risk Entities Read More »

UAE Civil Transactions Law

A Refined Civil Transactions Framework: What the UAE’s Latest Amendments Mean in Practice

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The UAE has introduced a new Federal Decree-Law amending the long-standing Civil Transactions Law originally enacted under Federal Law No. 5 of 1985. The amendments constitute a structural refinement of the civil law framework, responding to the expansion of specialist legislation and the increasing sophistication of commercial and private transactions in the UAE. At its

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Housing Construction Disputes

Law No. 8 of 2025: A Specialised Framework for the Settlement of Citizens’ Housing Construction Disputes in Dubai

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The Emirate of Dubai has enacted Law No. 8 of 2025 Concerning the Settlement of Disputes Arising from the Execution of Citizens’ Housing Construction Contracts, issued on 8 July 2025 and effective as of 1 January 2026. The law applies to disputes arising from the execution of citizens’ housing construction contracts in Dubai, subject to the

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UAE Cabinet Decision No. 153 of 2025 (Reverse Charge Mechanism for VAT on Metal Scrap)

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On 19 December 2025, the UAE Ministry of Finance (MoF) announced the issuance of Cabinet Decision No. 153 of 2025, introducing a Reverse Charge Mechanism (RCM) for Value-Added Tax (VAT) on the local trading of metal scrap between VAT-registered persons in the UAE, effective 14 January 2026.  Pursuant to the Decision, the obligation to account for, VAT on qualifying supplies of metal scrap  shifts from the supplier to the recipient

UAE Cabinet Decision No. 153 of 2025 (Reverse Charge Mechanism for VAT on Metal Scrap) Read More »

Abandoned Property Law

Dubai’s Lost and Abandoned Property Law – A Clear, Accountable Framework for Public Trust

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On 25 November 2025, His Highness Sheikh Mohammed bin Rashid Al Maktoum issued Law No. 17 of 2025 on the handling of lost and abandoned property in Dubai, replacing the regime  under Law No. 5 of 2015. The new law reflects a comprehensive and modernized statutory framework governing  the reporting, custody, management and reclamation of

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UAE Introduces Tiered Excise Tax on Sweetened Beverages

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The Ministry of Finance has announced the issuance of Cabinet Decision No. (197) of 2025, introducing significant amendments to the UAE’s excise tax regime through the implementation of a tiered volumetric model for sweetened beverages. The decision replaces Cabinet Resolution No. (52) of 2019, together with its subsequent amendments. The new framework forms part of the UAE’s broader

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Electronic Invoicing Compliance

UAE Introduces New Penalty Framework for Electronic Invoicing Compliance

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The Ministry of Finance has issued Cabinet Decision No. 106 of 2025, which sets out administrative fines for non-compliance with the UAE’s new Electronic Invoicing System (EIS). Background: Cabinet Decision No. 106 of 2025 builds on the framework introduced by Ministerial Decision No. 243 of 2025, which established the Electronic InvoicingNo. 244 of 2025, which

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Civil Procedures Law

Appeal Rights Can Lapse Before the 30-Day Limit, Cassation Court Confirms

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The Abu Dhabi Court of Cassation’s recent judgment in Labour Cassation No. 72 of 2025, issued on 15 October 2025, offers an important procedural clarification that will influence how appeals are approached across the UAE. The Court confirmed that the decisive deadline for filing counter-appeals and cross-appeals is the first hearing of the principal appeal

Appeal Rights Can Lapse Before the 30-Day Limit, Cassation Court Confirms Read More »

dispute resolution lawyer

GAR Academy Spotlight: Merline Dsouza and Her Journey in International Arbitration

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We are pleased to share that our colleague, Merline Dsouza, Associate at Alsuwaidi & Company, has been featured in a GAR Academy Spotlight Interview. In this feature, Merline reflects on her journey in international arbitration, the evolving dispute resolution landscape in the Middle East, and her commitment to building expertise and contributing to the arbitration

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UAE Enforcement Landscape

UAE Enforcement Landscape: Key Themes and Practical Takeaways

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Recent developments reflect a jurisdiction that continues to support arbitration while maintaining a high bar for procedural discipline. Five recent perspectives illustrate how the UAE courts and their counterparts abroad are shaping the enforcement and monetisation of awards. 1. Legacy DIFC–LCIA Clauses Courts in the UAE, Singapore, and the United States have confirmed that references

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UAE Tax Penalties Reform

UAE Tax Penalties Reform: What Cabinet Decision No. 129 of 2025 Means for Businesses

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The UAE has announced a significant update to its tax-administrative penalties regime pursuant to Cabinet Decision No. 129 of 2025, which was issued on 9 October 2025 and published on the Federal Tax Authority’s website on 11 November 2025. The amendments modify the long-standing framework set under Cabinet Decision No. 40 of 2017 on Administrative Penalties for Violations of

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Abu Dhabi Court of Cassation

Abu Dhabi Court of Cassation Clarifies Heirs’ Liability for Banking Debts

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Appeal No. 812/2025 Commercial | Judgment dated 29 September 2025 The Abu Dhabi Court of Cassation has reaffirmed a key principle of banking and inheritance law: heirs are not personally liable for the banking debts of a deceased relative. Their responsibility is limited strictly to the inherited estate and any collateral or securities provided by

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Monetising Arbitration Awards

Monetising Arbitration Awards: Turning Paper Wins into Tangible Value

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Converting Arbitral Awards into Real Value: Navigating Monetisation in the UAE Securing a favourable arbitral award is often only half the battle. The greater challenge usually lies in turning that award into actual recovery. Even well-intentioned counterparties may face liquidity constraints or simply refuse to pay, forcing the award creditor into a prolonged enforcement phase

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Arbitral Awards in the UAE

The Role of the UAE Local Courts in Enforcing Foreign Arbitration Awards

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Enforcement of Foreign Arbitral Awards in the UAE: A Practical Guide The recognition and enforcement of foreign arbitral awards in the United Arab Emirates (UAE) have evolved significantly over the past two decades. Today, the UAE’s onshore courts generally adopt a pro-enforcement approach aligned with international standards. Nonetheless, procedural nuances and formal requirements continue to

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DIFC-LCIA Abolition

What Happens to DIFC-LCIA Arbitration Clauses After Its Abolition?

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Understanding the Impact of Decree No. 34 of 2021 When Dubai issued Decree No. 34 of 2021, it formally abolished the DIFC-LCIA Arbitration Centre and the Emirates Maritime Arbitration Centre (EMAC), consolidating their roles into the Dubai International Arbitration Centre (DIAC). This reform aimed to streamline Dubai’s arbitration landscape, but it also raised a critical

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Latest Developments in UAE Arbitration 2025

Latest Developments in UAE Arbitration 2025: Strengthening the Legal Framework for Dispute Resolution

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In 2025, the latest developments in UAE arbitration include significant judicial decisions in Dubai and Abu Dhabi and the clarification of federal procedural rules, which together reinforce the country’s pro-arbitration stance. Landmark rulings have solidified the authority of arbitral tribunals and streamlined award enforcement, while institutional updates continue to improve the dispute resolution landscape.  Landmark judicial

Latest Developments in UAE Arbitration 2025: Strengthening the Legal Framework for Dispute Resolution Read More »

The Role of the Expert in Enforcement Proceedings in the UAE

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Enforcement proceedings often move beyond purely legal questions. When a judgment or arbitral award is brought before the UAE courts, issues such as asset valuation, calculation of interest, or compliance with accounting standards can arise. Courts routinely appoint experts from approved rosters to examine the evidence, verify calculations, and provide an objective assessment on technical

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Legal Enforcement

Cease and Desist Notices as Instruments of Legal Enforcement

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We draw your attention to this engaging talk where our Senior Associate, Rajiv Suri, joins hands with Thomson Reuters to examine the practical effectiveness of cease-and-desist notices in intellectual property enforcement in UAE.  The session explores how such notice/s function as a strategic tool to resolve conflict/s involving such intellectual property rights without immediately resorting

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Tenth Annual In-House Congress Middle East 2016

Advancing Fairness in Employment Litigation: DIFC Courts Issue Practice Direction No. 1 of 2025

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On 9 October 2025, the DIFC Courts issued Practice Direction No. 1 of 2025 – Access to Justice in Employment Disputes (PD 1/2025) pursuant to Resolution No. 3 of 2025. This new direction aims to enhance access to justice in employment-related disputes by establishing a proportionate, fair, and efficient procedural framework for all employment claims brought before the Court of First Instance (CFI).

Advancing Fairness in Employment Litigation: DIFC Courts Issue Practice Direction No. 1 of 2025 Read More »

Dubai Enables Free Zone Firms to Operate in Mainland Markets

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Dubai has introduced a transformative framework enabling Free Zone companies to extend their operations into the mainland without establishing a separate mainland entity. Issued under Executive Council Resolution No. (11) of 2025, the framework administered by the Department of Economy and Tourism (DET) including the Free Zone Mainland Operating Permit marks a pivotal step toward

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ADGM Courts

The Dubai ADGM MoU Strengthening Trust in the Reciprocal Enforcement of Judgments

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On 14 January 2025, the Dubai Courts and the Abu Dhabi Global Market (ADGM) Courts signed a Memorandum of Understanding (MoU) designed to simplify and accelerate reciprocal enforcement of judgments. Far from a technical footnote, the MoU speaks to a growing demand for certainty, efficiency, and trust in how judgments are recognised within the UAE’s

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Ministry of Finance

UAE Ministry of Finance Rolls Out E-Invoicing System: What Businesses and Practitioners Need to Know

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The UAE Ministry of Finance, in coordination with the Federal Tax Authority (FTA), has issued Ministerial Decisions No. 243 and 244 of 2025, introducing the national Electronic Invoicing System (EIS), the UAE’s first unified electronic invoicing framework pursuant to Federal Decree-Law No. 8 of 2017 on Value Added Tax. Decision No. 243 defines the scope

UAE Ministry of Finance Rolls Out E-Invoicing System: What Businesses and Practitioners Need to Know Read More »

ArbitrateAD and the UAE’s Arbitration Future: Key Rules and Takeaways

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The launch of ArbitrateAD represents a turning point for arbitration in Abu Dhabi and, by extension, the wider UAE. Effective from 1 February 2024, the ArbitrateAD Arbitration Rules replace the Abu Dhabi Commercial Conciliation and Arbitration Center (ADCCAC). This shift positions Abu Dhabi alongside the world’s leading arbitral centers, offering businesses a forum that is

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Building Certainty in Succession

Building Certainty in Succession: Abu Dhabi’s New Last Will and Testament Form

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For many residents in Abu Dhabi, estate planning can feel complicated. Bank accounts, gratuities, property, and overseas assets all raise the same questions: which rules apply, and will a will be recognised here? In the past, uncertainty often left families exposed. The new Last Will and Testament template from Abu Dhabi’s Civil Family Court helps

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UAE Advances Crypto-Asset Reporting with CARF

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Strengthening Global Tax Cooperation The Ministry of Finance (MoF) has confirmed that the UAE has signed the Multilateral Competent Authority Agreement on the Automatic Exchange of Information under the OECD’s Crypto-Asset Reporting Framework (CARF). According to the MoF, CARF implementation in the UAE is scheduled to go-live in 2027 and the first exchanges of information

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Unified Sale Agreement

Understanding Dubai’s Unified Sale Agreement (Form F): Reservation, Off-Plan, or Final Sale?

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The Unified Sale Agreement, commonly known as Form F, has become the standard contract used for property transactions registered with the Dubai Land Department. While designed as a universal template, Form F can represent different types of sales transactions depending on the structure and intent of the deal. This distinction is critical, as each transaction

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legal obligations of cosmetic surgeons

Federal Supreme Court Clarifies Enhanced Duty of Care in Cosmetic Surgeries

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When beauty goes to court, who bears the greater burden, doctor or patient? The Case in Context The case arose from a tragic incident involving liposuction and fat transfer, which led to the death of a patient. A report from the Higher Medical Committee found gross negligence and breach of established medical protocols. On this

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Corporate Tax

UAE Expands Qualifying Activities and Tightens Commodity Pricing Rules Under Corporate Tax

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The UAE Ministry of Finance has issued Ministerial Decision No. 229 of 2025, which refines the scope of Qualifying and Excluded Activities under Federal Decree-Law No. 47 of 2022 on Corporate Tax. Following Ministerial Decision No. 265 of 2023, the new framework provides greater clarity and flexibility for Free Zone companies while at the same

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DIFC Data Protection Shake-Up: What Businesses Need to Know Now

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The Dubai International Financial Centre (DIFC) has rolled out a game-changing amendment to its Data Protection Law. Effective 15 July 2025, Amendment Law No. 1 of 2025 tightens compliance requirements, expands liability, and brings DIFC regulations closer to global data protection standards. For businesses, this means data protection is no longer just a compliance checkbox,

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Pre-Litigation Dispute Resolution Framework

Dubai Enhances Pre-Litigation Dispute Resolution Framework

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Legal Update | Law No. 9 of 2025 Dubai has introduced sweeping reforms to its pre-litigation settlement process, signalling a move toward faster, more efficient dispute resolution. Now in effect, Law No. 9 of 2025 amends key provisions of Law No. 18 of 2021, introducing new procedural powers for the courts and the Centre for Amicable Settlement of

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