November 2025 – Wasel & Wasel

October 2025 Amendments to the UAE Tax Procedures Law and Relevant Federal Supreme Court Case Law

The legislative framework governing taxation in the United Arab Emirates is subject to periodic revision to address evolving administrative requirements and ensure legal clarity. The foundational statute, Federal Decree-Law No. 28 of 2022 concerning Tax Procedures (published in Official Gazette Issue 737 on 10-10-2022, effective 01-03-2023), has been subsequently amended. The first amendment occurred via […]

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The Legal Characterization of Cryptocurrency and Contractual Authorization Protocols: Analysis of HoneyBadger Enterprises Ltd. v Bue

Toronto / Mahmoud Abuwasel

The judgment of the King’s Bench for Saskatchewan in HoneyBadger Enterprises Ltd. v Bue, 2025 SKKB 123, provides salient guidance on the interpretation of payment authorization agreements in the context of cryptocurrency transactions and the allocation of loss following third-party fraud. The decision also engages with the persistent question of the legal classification of digital

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War Series: The 1930 Lena Goldfields Precedent and the New Geopolitics of Critical Minerals

War Series / Mahmoud Abuwasel

The contemporary international order is changing. As the era of globalization yields to a multipolar landscape defined by strategic competition, the control of critical mineral supply chains has emerged as a primary vector of state power. This intensifying struggle, essential for defense capabilities, the energy transition, and technological supremacy, is triggering a sophisticated wave of

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Ex NF v Munneke: A Supreme Court of South Australia Analysis of Private Keys, Insolvency, and the Tracing of Corporate Digital Assets

Melbourne / Mahmoud Abuwasel

The judgment of the Supreme Court of South Australia in EX NF PTY LTD (IN LIQ) & ANOR v MUNNEKE & ORS [2025] SASC 165 (2 October 2025) represents a significant and forensically detailed application of orthodox corporate law principles to the distinct evidentiary challenges posed by digital assets. While the case involved the ownership

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Employee Liability for Corporate Tax Penalties: A Judicial Analysis of Dubai Court of First Instance Case No. 309 of 2025

Abu Dhabi / Mahmoud Abuwasel

The introduction of the UAE Corporate Tax regime, effective from June 2023, has established a new and complex compliance landscape for businesses. With this landscape come novel legal questions regarding accountability. A critical issue is the extent to which an employer, having incurred penalties from the Federal Tax Authority (FTA), may successfully recover such losses

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Oman Unveils Commercial Space Framework and Launch Authorization Regime

Washington D.C. / Abdulla Abuwasel

The Oman Civil Aviation Authority (“CAA”) has formally published its directive on Airspace Usage for Launch Vehicle Activities. The directive provides the requirements for launch vehicle activities conducted within or from the territory of Oman. Complementing the directive is a six-page application for operators to seeking to perform a space activity in Oman to

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