March 2021

Scene You are a services or goods provider registered as a taxpayer with the Federal Tax Authority. You are facing liquidity and cash flow difficulties. You have customers; you have issued tax invoices, but your invoices are unpaid. In consequence, due to liquidity issues, you are late in paying your due taxes. A few weeks […]

Country-by-Country Reporting (CbCR) compliance obligations for multinational entity groups (MNCs or multinational companies) were introduced in the UAE in mid-2019 via Cabinet Resolution No. 32 of 2019, where the first notification and reporting deadline was set for 31 December 2019. There is no shortage of industry experts in the UAE to have assisted MNCs with

Background The Executive Regulations to the UAE Civil Procedures Law that came into effect in early 2019 amended the right of persons to appeal to seizure orders limiting the right to only the distrainee (the debtor whom the order is issued against). Prior to this amendment, the distrainee, the judgment creditor, and any concerned person

Case facts, arguments, and Federal Supreme Court ruling In late 2018, a complaint was filed before the public prosecution alleging the editing and alteration of an advert video on Snapchat by the accused for purposes of mocking and defaming the advertiser (the complainant/victim). The complaint was filed pursuant to Article 21 of the Cybercrime Law

VAT on Liquidated Damages Construction litigation is generally segmented into two claims. The first is a claim for sums that are due but unpaid, whether contractually or on quantum meruit basis, generally for a transaction which has concluded. The second type of claim is compensation for a transaction that has not taken place, i.e. no underlying service

The case involved a husband (the defendant) who took a video of his wife (the complainant) and sent the video recording to the complainant’s mother instantaneously through the instant messaging application; WhatsApp. The complainant/wife filed a criminal complaint against the defendant/husband for breach of Federal Decree-Law No. 5/2012 on Combating Cybercrimes (the “Cybercrime Law”) which

The tax dispute resolution committees began operation in 2019. There are three tax dispute resolution committees in the United Arab Emirates: one in Abu Dhabi dedicated to taxpayers with a registered address in Abu Dhabi; one in Dubai dedicated to taxpayers with a registered address in Dubai; and one in Sharjah dedicated to taxpayers with

In the last quarter of 2019, the United Arab Emirates Federal Supreme Court issued a judgment stating that agreeing to arbitration between parties could occur by electronic means and digital messaging. The judgment confirms Article 7(2)(a) of the Federal Arbitration Law which states that an arbitration agreement is deemed to be in writing if it

In October – November 2019, the Federal Tax Authority issued an updated Clarifications User Guide (USEG001) replacing its predecessor version from June 2018. Item ‘6′, pg. 10, of the previous version of the Clarification stated that: “Once a response is issued by the FTA, you may decide whether to follow the Clarification provided by the