A Conversation with Vida Grace Serrano, Senior Associate On International Women’s Day, we launch our Women in Law series with a conversation featuring Vida Grace Serrano, Senior Associate in the firm’s Corporate and Commercial practice. Through this series, we aim to provide a space for thoughtful reflection on the evolving role of women in the […]
Women in Law Series: A Conversation with Vida Grace Serrano Read More »
Introduction Recent geopolitical tensions in the Middle East have once again drawn attention to the resilience of commercial contracts. Disruptions to airspace, shipping routes, and regional logistics networks have prompted businesses to reconsider whether their contractual obligations remain capable of performance under current conditions. In such circumstances, attention inevitably turns to force majeure provisions, which
Regional Instability and Contractual Risk: Force Majeure in UAE Commercial Agreements Read More »
On 23 January 2026, the President of Dubai Courts issued Dubai Decision No. 2/2026 (the “Decision”) establishing an operational framework permitting the outsourcing of certain judicial execution procedures to licensed private establishments. The Decision does not amend the substantive execution regime under Federal Decree-Law No. 42/2022 (Civil Procedure Law). Rather, it reorganises how execution activities
On 23 February 2026, the UAE Ministry of Finance issued Version 1.0 of the UAE Electronic Invoicing Guidelines, providing the operational framework for the mandatory e-invoicing regime introduced under Ministerial Decision No. 243 of 2025 and Ministerial Decision No. 244 of 2025. Together with Cabinet Decision No. 106 of 2025 on administrative penalties, the regime has now
On 22 December 2025, the UAE Ministry of Finance issued Ministerial Decision No. 336 of 2025, designating the Dubai Virtual Assets Regulatory Authority as a “Competent Authority” for defined purposes under the UAE Corporate Tax framework. The Decision was issued was issued pursuant to Ministerial Decision No. 229 of 2025 concerning Qualifying Activities and Excluded Activities for
UAE Corporate Tax: VARA Designated as Competent Authority Read More »
On 10 February 2026, the UAE Ministry of Finance announced the issuance of Cabinet Decision No. 209 of 2025on the Exchange of Information Upon Request for Tax Purposes (the “Decision”). This Decision was issued on 22 December 2025, published in Official Gazette Issue No. 814 and entered into force 30 days from publication (28 January
UAE Issues Unified Framework for Exchange of Information on Request Read More »
The recent changes to the UAE Civil Transactions Law (Federal Decree Law No. 25 of 2025) provisions governing contracts of sale mark a deliberate legislative effort to modernise commercial dealings, enhance transactional certainty, and strengthen protections for both contracting parties and third parties. The revised framework refines several long-standing doctrines, particularly sale by sample, latent
Key Updates to UAE Civil Code Rules on Sale Contracts Read More »
Alsuwaidi & Company has once again been recognised in the Chambers Global 2026 Guide, maintaining its rankings in Dispute Resolution Band 2 and in Employment Law Band 4, alongside new individual recognition in Commercial Contracts. The results reflect the firm’s continued strength in complex disputes, strategic advisory work, and commercially driven transactional matters across the UAE. Firm Recognition
Alsuwaidi & Company Recognised in Chambers Global 2026 Rankings Read More »
The UAE’s forthcoming Civil Transactions Law reform, effective 1 June 2026, marks one of the most significant contractual liability shifts in decades. Among its most consequential provisions for the construction and infrastructure sector is Article 340, which fundamentally reclaims how agreed compensation, particularly delay damages, is assessed, challenged, and enforced. Under the current Civil Transactions
The Ministry of Finance announced on 09 February 2026 the issuance of Cabinet Decision No. (1) of 2026 which had been formally issued on 12 January 2026, granting a Corporate Tax exemption to certain qualifying sports entities under Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. The Decision provides that,
Corporate Tax Exemption for Certain Sports Entities Read More »
The Federal Tax Authority has issued Decision No. 6 of 2025 on Standards, Controls and Procedures for Dealing with Shortage Within the Designated Zone due to the Natural Characteristics of Excise Goods, as amended (the “Decision“) marking a significant development in the UAE’s excise tax regime. The Decision establishes, for the first time, a mandatory, evidence-based framework under
Alsuwaidi & Company is currently hosting law student interns from Jindal Global Law School, O.P. Jindal Global University, as part of a structured onsite internship programme taking place at the Firm’s Dubai office. This initiative forms part of the Firm’s broader commitment to corporate social responsibility and its ongoing support for legal education and skills
Alsuwaidi & Company Hosts Law Student Interns from Jindal Global Law School Read More »
Federal Decree-Law No. 22 of 2025 introduced a number of amendments to the UAE Civil Procedure Law, including a fundamental change to the formal requirements for filing appeals. One of the most significant of these changes is found in the amended Article 164. Under the revised provision, an appeal must be filed by way of
Appeals in Dubai: Reasons Must Now Be Filed from Day One Read More »
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,
Saudi Arabia’s Personal Data Protection Law: A Comprehensive Overview Read More »
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
Recent Amendments to the UAE Civil Procedures Law: Federal Decree-Law No. 22 of 2025 Read More »
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 »
We are pleased to share a recent article on ADGM Data Protection Law which appeared in OneTrust DataGuidance magazine contributed by Senior Associate, Rajiv Suri. The article takes a closer look at the ADGM Data Protection Law and what it means in practice for organisations operating in or through the ADGM. Key takeaways include: An
ADGM Data Protection Law Read More »
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
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
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 »
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
Legal Analysis of Federal Decree-Law No. 20 of 2025 Amending Federal Decree-Law No. 32 of 2021 1. Introduction The issuance of Federal Decree-Law No. 20 of 2025 (the Amending Law), which amends Federal Decree-Law No. 32 of 2021 on Commercial Companies (the Commercial Companies Law or CCL), represents a material and strategic development in the
UAE Commercial Companies Law – 2025 Amendments Read More »
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
UAE Introduces Tiered Excise Tax on Sweetened Beverages Read More »
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
UAE Introduces New Penalty Framework for Electronic Invoicing Compliance Read More »
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 »
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
GAR Academy Spotlight: Merline Dsouza and Her Journey in International Arbitration Read More »
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
UAE Enforcement Landscape: Key Themes and Practical Takeaways Read More »
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
UAE Tax Penalties Reform: What Cabinet Decision No. 129 of 2025 Means for Businesses Read More »
The Ministry of Finance has released an updated version of its official guidance on the Domestic Minimum Top-up Tax. The update was published on 14 November 2025 and provides clearer direction for multinational enterprise groups that fall within the scope of the global minimum tax rules. This guidance is grounded in the UAE’s own legal
UAE Updates Guidance on the Domestic Minimum Top-up Tax Read More »
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
Abu Dhabi Court of Cassation Clarifies Heirs’ Liability for Banking Debts Read More »
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
Monetising Arbitration Awards: Turning Paper Wins into Tangible Value Read More »
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
The Role of the UAE Local Courts in Enforcing Foreign Arbitration Awards Read More »
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
What Happens to DIFC-LCIA Arbitration Clauses After Its Abolition? Read More »
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
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
The Role of the Expert in Enforcement Proceedings in the UAE Read More »
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
Cease and Desist Notices as Instruments of Legal Enforcement Read More »
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).
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
Dubai Enables Free Zone Firms to Operate in Mainland Markets Read More »
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
The Dubai ADGM MoU Strengthening Trust in the Reciprocal Enforcement of Judgments Read More »
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
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
ArbitrateAD and the UAE’s Arbitration Future: Key Rules and Takeaways Read More »
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
Building Certainty in Succession: Abu Dhabi’s New Last Will and Testament Form Read More »
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
UAE Advances Crypto-Asset Reporting with CARF Read More »
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
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
Federal Supreme Court Clarifies Enhanced Duty of Care in Cosmetic Surgeries Read More »
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
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,
DIFC Data Protection Shake-Up: What Businesses Need to Know Now Read More »
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
Dubai Enhances Pre-Litigation Dispute Resolution Framework Read More »
