September 26, 2025

Designated Zones and the Burden of Proof: An Analysis of Federal Supreme Court Case 1570/2024 on Excise Tax

Designated Zones and the Burden of Proof: An Analysis of Federal Supreme Court Case 1570/2024 on Excise Tax

Abu Dhabi /

In a definitive judgment that clarifies the boundaries of criminal liability for tax evasion, the Federal Supreme Court, in its session on 5 August 2025, has affirmed the acquittal of individuals accused of evading excise tax amounting to over fifteen million dirhams. The ruling, in Case No. 1570 of 2024, provides a robust analysis of […]

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War Series: Arbitration Enforcement Amidst Sovereign Capital Controls

War Series: Arbitration Enforcement Amidst Sovereign Capital Controls

War Series /

In the framework of international dispute resolution, the enforcement of arbitral awards often intersects with the sovereign economic policies of the states involved. A particularly complex issue arises when a party seeks to satisfy a monetary award within a jurisdiction where stringent capital controls are in effect, rendering the transfer of funds across borders difficult

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