Alsuwaidi & Company

Lyra Collado

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

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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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