On 7 August 2026, the UAE Ministry of Finance announced the issuance of Ministerial Decision No. 131 of 2026, extending Small Business Relief under the UAE Corporate Tax regime to Tax Periods ending on or before 31 December 2029. Small Business Relief is provided for under Article 21 of Federal Decree-Law No. 47 of 2022
UAE Extends Small Business Relief Until 2029 Read More »
The UAE’s Nafis programme established to support the participation and competitiveness of Emirati nationals in the private sector, is implementing changes to several financial support schemes from September 2026. The updated framework affects salary support, child allowances and pension contributions, with particular implications for Emirati employees and their private-sector employers. These September 2026 measures are
UAE Nafis: Private Sector Support Programme Updates from September 2026 Read More »
A Conversation with Thaneya Mariam John, Paralegal In the latest feature of our Women in Law series, we speak with Thaneya Mariam John, Paralegal in Alsuwaidi & Company’s Corporate and Commercial practice, about what drew her to the legal profession, adapting to a new legal environment in the UAE and the experiences that continue to
Women in Law Series: A Conversation with Thaneya Mariam John Read More »
Purpose in Every Role. Strength in Every Contribution. Three Emirati Women. Three Professional Journeys. In recognition of Emirati Women’s Day, this special edition of our Women in Law series brings together three Emirati colleagues whose professional journeys reflect commitment, confidence and pride in meaningful work. Afraa Alhashmi, Amal Alameri and Mariam Alzarooni contribute to the
Women in Law Series: Special Emirati Women’s Day Edition Read More »
For expatriates and residents living in the United Arab Emirates, building a life, acquiring property and assets and/or setting up businesses are monumental milestones. However, one of the most critical yet frequently overlooked components of long-term life planning is formal Will registration. Without a legally registered Will, the distribution of your hard-earned tangible and intangible
Protect your Assets: A Comprehensive Guide to Will Registration in the UAE Read More »
The UAE competition law framework has entered a more detailed implementation and enforcement phase with Cabinet Resolution No. 59 of 2026, which issues the Executive Regulations of Federal Decree-Law No. 36 of 2023 on the Regulation of Competition (the “Competition Law”). The Executive Regulations establish detailed procedures concerning dominance assessments, predatory pricing, exemptions, economic concentrations,
The DIFC Arbitration Law (DIFC Law No. 1 of 2008) has provided the legislative framework for DIFC-seated arbitrations for the past 18 years. When introduced in 2008, the Law substantially adopted the UNCITRAL Model Law on International Commercial Arbitration (1985), incorporating the amendments adopted in 2006, and was intended to align the DIFC with internationally
Modernising DIFC Arbitration: Key Changes Under the Proposed 2026 Reforms Read More »
The UAE has introduced new rules governing children’s access to social media platforms, expanding the responsibilities of platforms and other providers within the telecommunications and digital services ecosystem. Cabinet Resolution No. 106 of 2026 Regarding the Regulation of Children’s Access to Social Media Platforms was issued on 17 June 2026 and took effect on 30
The UAE has introduced the operational and enforcement framework for its national “Know Your Customer” (KYC) Digital Platform. Cabinet Resolution No. 55 of 2026 issues the Executive Regulations of Federal Decree-Law No. 30 of 2024, while Cabinet Resolution No. 56 of 2026 establishes the related administrative violations and sanctions. Together, the Resolutions regulate the collection,
The UAE Cabinet has issued a Resolution recognising the Ras Al Khaimah International Corporate Centre (RAK ICC) as a Qualifying Free Zone for UAE Corporate Tax purposes, with retrospective effect from 1 June 2023. The recognition is a significant milestone for RAK ICC and the entities incorporated or registered within its jurisdiction. It confirms RAK
RAK ICC Recognised as a Qualifying Free Zone under the UAE Corporate Tax Regime Read More »
A Conversation with Asmaa Nasraldin, Paralegal In the latest feature of our Women in Law series, we speak with Asmaa Nasraldin, Paralegal in the firm’s Abu Dhabi office, about her path into the legal profession, the experiences that have shaped her career, and the perspectives she has gained along the way Could you briefly describe
Women in Law Series: A Conversation with Asmaa Nasraldin Read More »
The International Chamber of Commerce (“ICC”) has long been regarded as one of the world’s leading arbitral institutions. Its Rules of Arbitration have evolved over time to reflect the changing needs of international commerce, balancing procedural fairness with the commercial reality that parties increasingly expect disputes to be resolved efficiently and cost-effectively. The 2026 ICC
On 1 June 2026, Federal Decree-Law No. 25 of 2025 entered into force, replacing the 1985 Civil Transactions Law, which had governed civil and commercial relationships in the UAE for more than 40 years. This replacement reflects the UAE’s sustained legislative effort to modernise its private law framework, enhance legal certainty, and align the law
The UAE’s New Civil Transactions Law: Key Considerations for Businesses Read More »
On 14 June 2026, His Highness Sheikh Mohammed bin Rashid Al Maktoum, Vice President, Prime Minister of the UAE, and Ruler of Dubai, approved the establishment of the Artificial Intelligence and Data Authority, a single national body responsible for data, artificial intelligence, and digital government in the UAE, reporting directly to the Cabinet. This step
Federal Authority for Artificial Intelligence and Data Read More »
The UAE Ministry of Human Resources and Emiratisation has introduced a revised Wage Protection System framework through Ministerial Resolution No. 340 of 2026, effective from 1 June 2026. The Resolution replaces the previous regime and introduces a more stringent approach to salary payment compliance, reflecting the UAE’s continued focus on employee protection, payroll transparency, and
UAE Reinforces Wage Protection Compliance Through Ministerial Resolution No. 340 of 2026 Read More »
The Reality of User-Generated Content Risk User-generated content is central to many modern digital platforms, including social networks, marketplaces, cloud services, and collaboration tools. While it enables engagement and growth, it also creates legal exposure when users upload content that infringes copyright, such as pirated videos, unlicensed images, copyrighted music, or proprietary software. Copyright claims
Copyright Compliance on Platforms: Leveraging Safe Harbor Protections Read More »
A Conversation with Alivia Alabkal, Associate In the latest feature of our Women in Law series, we speak with Alivia Alabkal, Associate in the firm’s Corporate practice, about her journey in law and the experiences that have shaped her approach to legal practice. Could you briefly describe your current role and area of practice at
Women in Law Series: A Conversation with Alivia Alabkal Read More »
Alsuwaidi & Company has secured a favourable judgment on behalf of a client who suffered avoidable harm following surgical treatment at a private hospital in Dubai. The Court found that the treating physicians had failed to observe established medical and professional standards and held both the doctors and the hospital jointly liable for the damage
Holding Doctors and Hospitals Accountable: A Medical Negligence Success Story Read More »
Alsuwaidi & Company has secured a significant judgment before the Dubai Court of Appeal (as a remand court) in a high-value real estate dispute, obtaining an order confirming the validity and enforceability of a property sale agreement and directing the Dubai Land Department to transfer ownership directly to the purchaser. The case involved complex multi-tier
Alsuwaidi & Company Secures Property Transfer Order in Dubai Real Estate Appeal Read More »
We have secured a successful litigation outcome on behalf of our client, a UAE-based marine contracting company, in a construction payment dispute arising from works carried out at a major island development project in Dubai. Dispute Our client was engaged as a subcontractor to perform marine infrastructure works under a subcontract valued at AED 4,300,000.
Alsuwaidi & Company Secures Full Award of More Than AED 700,000 Read More »
The current geopolitical situation may create operational, logistical and financial pressure for certain employers, particularly where business activity is affected by travel disruption, supply-chain constraints, delayed projects, reduced demand or temporary business disruption. However, under the UAE Labour Law, such circumstances or temporary business disruptions do not automatically entitle an employer to shift commercial or
In a high-value share dispute before the Dubai Court of First Instance, our team secured a landmark judgment for our Clients. The Court dismissed a claim of AED 141.5 million in its entirety, ordered all costs against the Plaintiff, and upheld every ground of defence put forward by our team. BACKGROUND In 2013, the Plaintiff
Alsuwaidi & Company Secures Full Dismissal of AED 141.5 Million Claim Read More »
Protecting Reputation and Privacy in the Digital Age Our firm recently secured a significant victory for our client before the Dubai Court of Appeal, which increased the compensation awarded in a social media defamation case to AED 250,000, plus 5% interest, more than doubling the amount originally granted by the Court of First Instance. BACKGROUND
A vessel is diverted. The voyage becomes longer and more expensive. The carrier announces an emergency surcharge on cargo already in transit, while some goods arrive damaged and others are lost altogether. In response, the captain cites safety considerations as the basis for the decisions taken during the voyage. The UAE Maritime Commercial Law, issued
The Fate of Damaged Goods During Force Majeure Read More »
In the United Arab Emirates (UAE), there are specific federal laws that govern the intellectual property (IP) protection regime, such as copyright, patents, trademarks, industrial property, and trade secrets, which are effectively protected under various laws and more commonly through contractual means to limit the recipient from use or disclosure of information (such as a
Intellectual Property Rights in Artificial Intelligence: The UAE Perspective Read More »
An analytical reading of Articles (13) and (24) of Federal Decree-Law No. (36) of 2021 on Trademarks Actions for the cancellation (striking off) of trademarks are among the most important legal mechanisms granted by the legislator to protect the market and fair competition, and to prevent the monopolisation of trademarks that have been registered in
Following the UAE’s broader reset of its capital markets framework earlier this year, the federal regulatory landscape embraced a significant shift. As part of the UAE’s broader capital markets reform, Federal Decree-Law No. 32 of 2025 established the Capital Market Authority (“CMA”) as the legal successor to the Securities and Commodities Authority (“SCA”), introducing an
The UAE’s New Virtual Assets Regime: Key Features of CMA Decision No. 4/R.M/2026 Read More »
Dubai’s real estate market is entering a new phase of digital transformation through the introduction of blockchain-based real estate tokenisation. Under this model, rights or economic interests associated with real estate may be represented through digital tokens, enabling investors to participate in property-backed opportunities on a fractional basis, rather than acquiring the entire underlying asset.
Legal Framework Geographical Indications are an important category of intellectual property rights. In the UAE, rather than establishing a separate Geographical Indications registry system, as seen in jurisdictions such as the European Union or India, the UAE integrates Geographical Indications protection into its trademark system. These rights are regulated under Federal Decree-Law No. 36 of
United Arab Emirates (UAE) – Geographical Indications Regime Read More »
This article highlights a recent order issued by the Dubai Courts in commercial execution proceedings, where Alsuwaidi & Company successfully secured an arrest and production order against a company manager in connection with an outstanding debt exceeding AED 7.4 million. The matter involved complex enforcement proceedings and allegations of deliberate obstruction of execution measures under
A vessel is at sea. The planned route is blocked by a force majeure event. The captain must make a decision that will cost someone a substantial sum. The UAE Maritime Commercial Law, issued under Federal Decree-Law No. (43) of 2023, provides the legal roadmap for this precise moment. The Duty to Find a Safe
Force Majeure and the Change of Route for Ships Read More »
Recent updates reflected in the service criteria of the Dubai Land Department indicate a notable shift in the administration of property-linked residency in Dubai, particularly in relation to the two-year property investor visa. This development reflects a broader regulatory trend in how rules are introduced and applied within the UAE’s legal and administrative framework, with
A Conversation with Simran Sharma, Legal Researcher 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 Simran Sharma, Legal Researcher in the firm’s Corporate and Commercial practice. Could you briefly describe your current role and area of practice
Women in Law Series: A Conversation with Simran Sharma Read More »
The United Arab Emirates has enacted Federal Law No. 8 of 2025 on the Protection of New Plant Varieties. This new law, which came into effect on 1 January 2026, replaces the earlier Federal Law No. 17 of 2009 to align with the standards of the International Union for the Protection of New Varieties of
UAE – New Plant Variety Protection Regime Read More »
In shipping, contracts are built on certainty. But what happens when a sudden, uncontrollable event blocks a vessel’s path mid-voyage? Does the contract survive? Can the carrier demand more money? The answers under the UAE Maritime Law, issued under Federal Decree-Law No. (43) of 2023, are clear and practical. The Temporary Blockage When a force
Force Majeure and Maritime Shipping by Vessels Read More »
Over the past three months, regional developments have created a sense of unease. Almost daily, the same questions arise: Can I cancel my property purchase?Can I recover my deposit?If the price has dropped, can I walk away? The short answer, in most cases, is no. The legal position is more rigid than many expect. What
The Deposit in Form F and Force Majeure Read More »
The UAE’s digital asset regulatory landscape continues to evolve at pace, with two principal frameworks operating in parallel: the Dubai Financial Services Authority (DFSA) within the Dubai International Financial Centre (DIFC), and the Virtual Assets Regulatory Authority (VARA) across Dubai’s mainland and free zones (excluding the DIFC). For crypto and virtual asset businesses entering the
DFSA vs VARA: A Strategic Choice That Will Define Your Crypto Business in the UAE Read More »
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
UAE Strengthens Tax Procedures Framework: Key Amendments Effective April 2026 Read More »
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 »
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 »
Key Insights from Ministerial Decision No. 24 of 2026 The UAE Ministry of Finance has issued Ministerial Decision No. 24 of 2026, setting out the implementing rules for the Research and Development (R&D) Tax Credit introduced under Cabinet Decision No. 215 of 2025. This development marks a significant step in reinforcing the UAE’s position as
Unlocking Innovation: R&D Tax Credits in the UAE Read More »
Alsuwaidi & Company is pleased to share that Mohammed R. Alsuwaidi, Managing Partner, has been featured in the Legal 500 “Interview With” series. In this interview, Managing Partner, Mohammed R. Alsuwaidi discusses the firm’s approach to dispute resolution, client strategy, and key developments in the UAE legal market, as well as the continued growth of
Insights on Dispute Resolution and Client Strategy in the UAE by Mohammed R. Alsuwaidi Read More »
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 »
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 »
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 »
يُعد مبدأ المواجهة أحد الركائز الأساسية في الدعاوى التحكيمية، لما له من دور جوهري في ضمان حق الدفاع وتحقيق العدالة بين الأطراف. نشارككم مقالاً للأستاذ رضا إسماعيل حجازي، منشوراً على موقع مركز الشارقة للتحكيم التجاري الدولي (تحكيم)، يستعرض فيه أهمية هذا المبدأ، وآليات تطبيقه، إلى جانب أبرز التحديات التي قد تواجهه في التحكيم الدولي. اقرأ
مبدأ المواجهة في التحكيم: أحد أهم ضمانات حق الدفاع Read More »
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 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 »
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
Managing Crisis-Related Disruption in UAE Construction Contracts Read More »
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 »
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 »
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
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
Law No. (2) of 2026 on Public Safety Introduction Dubai has announced a new legislative initiative aimed at strengthening public safety across the Emirate with the issuance of Law No. (2) of 2026 on Public Safety. The law was issued on 6 March 2026 by His Highness Sheikh Mohammed bin Rashid Al Maktoum, Vice President and
Dubai Introduces a New Legal Framework for Public Safety Read More »
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 »
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
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
