Alsuwaidi & Company

Kumari Simran

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 […]

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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

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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

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Workshop: Companies Law and its Latest Amendments

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Alsuwaidi & Company, in collaboration with Dubai Chambers, will host a workshop titled “Companies Law and its Latest Amendments.” The session will examine key reforms introduced under the recent amendments to the UAE Companies Law and their impact on corporate structures, governance, and the broader business environment. These changes are designed to enhance corporate flexibility,

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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

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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

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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

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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

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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

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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

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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

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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

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

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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

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

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

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

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

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Abandoned Property Law

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

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

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UAE Introduces Tiered Excise Tax on Sweetened Beverages

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

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Electronic Invoicing Compliance

UAE Introduces New Penalty Framework for Electronic Invoicing Compliance

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

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Chambers Global Practice Guide UAE

Chambers Global Practice Guide UAE: Commercial Contracts 2025

Special Publications /

Chambers Global Practice Guide: Commercial Contracts 2025 – UAE: Law & Practice is authored by Suneer Kumar, Vida Grace Serrano, Mamdouh Tawfik and Simran Sharma of Alsuwaidi & Company. The chapter reflects the firm’s work in corporate and commercial matters, commercial contracts and regulatory projects, supported by its experience in domestic dispute resolution and the

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UAE Tax Penalties Reform

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

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

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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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