Alsuwaidi & Company

Lyra Collado

UAE Strengthens Tax Procedures Framework: Key Amendments Effective April 2026

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The UAE has introduced targeted amendments to the Executive Regulations of the Tax Procedures Law under Cabinet Decision No. (74) of 2023, effective 1 April 2026. While these changes do not introduce new taxes, they materially enhance procedural expectations, reinforcing compliance discipline, documentation standards, and administrative oversight. These developments reflect the UAE’s continued progression toward […]

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Virtual Asset Custody Services 

Virtual Asset Custody Services Regulation in Dubai

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The Dubai Virtual Assets Regulatory Authority (VARA) has provided critical clarifications regarding the scope of Custody Services in its 2023 Regulations and updated rulebooks, ensuring that any entity holding virtual assets on behalf of clients is subject to stringent oversight. Importantly, custody is treated as a distinct regulated activity, separate from trading or exchange services. As

Virtual Asset Custody Services Regulation in Dubai Read More »

termination risks

Navigating Force Majeure in UAE Employment: Termination Risks Amid Regional Conflict

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Can Force Majeure Be Invoked in Employment Contracts? Ongoing regional and geopolitical tensions have prompted a critical question for businesses operating in the UAE: can employers rely on force majeure to terminate employment contracts? While the commercial impact of such events is undeniable, the legal position under UAE law is considerably more intricate. From a

Navigating Force Majeure in UAE Employment: Termination Risks Amid Regional Conflict Read More »

Fee Deferrals to Support Businesses

A Strong Start to April: Dubai Introduces Fee Deferrals and New Measures to Support Businesses

News /

At the beginning of April 2026, Dubai’s Department of Economy and Tourism announced a new package of economic support measures aimed at strengthening the business environment and supporting companies operating across the emirate. The initiative includes the deferral of several fees for a period of three months, effective from 1 April 2026. The deferred fees

A Strong Start to April: Dubai Introduces Fee Deferrals and New Measures to Support Businesses Read More »

UAE – Force Majeure Clause in Agreements and its Applicability 

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This article examines the concept of force majeure clauses, the statutory framework governing it under UAE law, its role in commercial agreements along with its legal consequences. Concept and Legal Nature of Force Majeure The term “force majeure,” derived from French legal terminology, refers to events that occur outside the control of contracting parties and

UAE – Force Majeure Clause in Agreements and its Applicability  Read More »

Women in Law Series: A Conversation with Merline Dsouza

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A Conversation with Merline Dsouza, Senior Associate As part of our Women in Law series, we continue our conversations with the women contributing to our legal practice. In this feature, we speak with Merline Dsouza, Senior Associate in the firm’s Dispute Resolution practice. Could you briefly describe your current role and area of practice at

Women in Law Series: A Conversation with Merline Dsouza Read More »

UAE Civil Code

Weather-Related Damage in UAE Tenancies: Who Ultimately Bears the Risk? 

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Governing Law and Contractual Terms In recent years, weather-related events, particularly heavy rainfall, have increasingly highlighted a key legal issue in UAE tenancy relationships: whether responsibility for rain-related damage is governed by statutory law or by contractual allocation of risk between the landlord and tenant. This issue has gained practical significance in light of recurring

Weather-Related Damage in UAE Tenancies: Who Ultimately Bears the Risk?  Read More »

property purchase agreements

Termination or Rescission of Property Purchase Agreements in Dubai

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Legal position and practical considerations in the context of current regional developments Ongoing regional developments have created a certain degree of uncertainty across financial markets, logistics and supply chain networks, and investor sentiment. These developments have prompted practical questions as to whether a real estate property purchaser may withdraw from a property purchase agreement in

Termination or Rescission of Property Purchase Agreements in Dubai Read More »

White-Collar Crimes in the UAE

An Overview of White-Collar Crimes – UAE Perspective

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White-collar crime represents one of the most sophisticated and consequential forms of criminal activity in contemporary legal systems. In highly developed commercial jurisdictions such as the United Arab Emirates, the implications of financial crime extend beyond individual wrongdoing. It strikes investor confidence, disrupts financial stability, and exposes institutions to reputational harm. The UAE’s position as

An Overview of White-Collar Crimes – UAE Perspective Read More »

Managing Crisis-Related Disruption in UAE

Managing Crisis-Related Disruption in UAE Construction Contracts

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Crisis-related events such as war, sanctions, supply chain disruption, and regulatory restrictions can have significant legal consequences for construction projects in the UAE. Understanding how these events are treated under both the contract and the UAE Civil Code is critical in determining entitlement to relief, delay exposure, and financial risk. In a recent practice note

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Law No. 4 of 2026: A New Regulatory Framework for Shared Housing in Dubai

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Dubai has taken a significant step toward regulating shared and partitioned accommodation by introducing Law No. (4) of 2026 Concerning the Regulation of the Occupancy and Management of Shared Housing in the Emirate of Dubai. The new law establishes a comprehensive legal framework governing the allocation, management, and leasing of shared housing, and sets out

Law No. 4 of 2026: A New Regulatory Framework for Shared Housing in Dubai Read More »

UAE Cybercrime Law: Court Clarifies the Role of Mens Rea Under Article 44

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Alsuwaidi & Company recently secured a successful outcome in a criminal case before the UAE courts concerning the application and the interpretation of Article 44 of Federal Decree-Law No. 34 of 2021 on Combating Rumours and Cybercrimes. The case addressed the circumstances in which the act of taking a photograph of another person may give

UAE Cybercrime Law: Court Clarifies the Role of Mens Rea Under Article 44 Read More »

Arbitration Awards in Construction Disputes

Alsuwaidi & Company Secures Two Arbitration Awards in Construction Disputes Involving Major Dubai Developments

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Two arbitration awards. One clear principle: subcontractors must be paid for completed works. Alsuwaidi & Company successfully represented a leading aluminium and glazing specialist in two construction disputes linked to major Dubai developments. The tribunals rejected the contractor’s reliance on “back-to-back” payment arguments and ordered payment of the outstanding sums. We received two favourable arbitration

Alsuwaidi & Company Secures Two Arbitration Awards in Construction Disputes Involving Major Dubai Developments Read More »

UAE Labour Law

UAE Labour Law: Your rights on salary, leave, and remote work if stranded abroad

Press /

Rajiv Suri’s recent contribution to the Gulf News highlights key legal considerations arising from current regional travel disruptions. AS PUBLISHED IN GULF NEWS Here’s how your employer should handle your absence during airspace closures Dubai: As regional airspace restrictions continue to disrupt travel across parts of the Middle East, employers and employees in the UAE

UAE Labour Law: Your rights on salary, leave, and remote work if stranded abroad Read More »

Civil Transactions Law

Removal of a Shareholder in a Limited Liability Company Under UAE Law: Is It Possible Without Consent?

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Disputes between partners in limited liability companies frequently raise complex legal questions, particularly where disagreements arise regarding management authority, performance of obligations, or interference with company operations. One issue that occasionally arises in such disputes is whether one partner may seek the judicial removal of another partner from the company. In practice, parties sometimes attempt

Removal of a Shareholder in a Limited Liability Company Under UAE Law: Is It Possible Without Consent? Read More »

Emirati Women in Law

Women in Law Series: A Conversation with Vida Grace Serrano

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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 »

Civil Procedure Law

Regional Instability and Contractual Risk: Force Majeure in UAE Commercial Agreements

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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

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Civil Procedure Law

Dubai Decision No. 2/2026: Dubai Courts Open the Door to Private Enforcement of Court Orders

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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

Dubai Decision No. 2/2026: Dubai Courts Open the Door to Private Enforcement of Court Orders Read More »

UAE Electronic Invoicing Guidelines

UAE Electronic Invoicing Guidelines: Compliance, Systems Readiness, and Enforcement Considerations

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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

UAE Electronic Invoicing Guidelines: Compliance, Systems Readiness, and Enforcement Considerations Read More »

UAE Corporate Tax: VARA Designated as Competent Authority

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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 »

Unified Framework for Exchange

UAE Issues Unified Framework for Exchange of Information on Request

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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 »

UAE Civil Code Rules

Key Updates to UAE Civil Code Rules on Sale Contracts

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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 Recognised in Chambers Global 2026 Rankings

Wins /

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 »

Civil Transactions Law

Delay Damages Reconsidered: How Article 340 of the New UAE Civil Transactions Law Reshapes Risk Allocation in Construction Contracts

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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

Delay Damages Reconsidered: How Article 340 of the New UAE Civil Transactions Law Reshapes Risk Allocation in Construction Contracts Read More »

Federal Tax Authority

FTA Introduces Mandatory Evidence Framework for Recognising Natural Shortage of Excise Goods

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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

FTA Introduces Mandatory Evidence Framework for Recognising Natural Shortage of Excise Goods Read More »

Alsuwaidi & Company Hosts Law Student Interns from Jindal Global Law School

News /

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 »

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,

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

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

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

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

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

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

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

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

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

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

UAE Introduces Tiered Excise Tax on Sweetened Beverages Read More »

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

UAE Introduces New Penalty Framework for Electronic Invoicing Compliance Read More »

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

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

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

UAE Enforcement Landscape: Key Themes and Practical Takeaways Read More »

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

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

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

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

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

Monetising Arbitration Awards: Turning Paper Wins into Tangible Value Read More »

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

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

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

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

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

The Role of the Expert in Enforcement Proceedings in the UAE Read More »

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

Cease and Desist Notices as Instruments of Legal Enforcement Read More »

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

Dubai Enables Free Zone Firms to Operate in Mainland Markets Read More »

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

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

Ministry of Finance

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

Latest Insights /

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

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

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

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

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

UAE Advances Crypto-Asset Reporting with CARF Read More »

Unified Sale Agreement

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

Latest Insights /

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

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

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

Federal Supreme Court Clarifies Enhanced Duty of Care in Cosmetic Surgeries Read More »

Corporate Tax

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

Latest Insights /

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

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

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

Latest Insights /

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 »

Pre-Litigation Dispute Resolution Framework

Dubai Enhances Pre-Litigation Dispute Resolution Framework

Latest Insights /

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 »