Abu Dhabi

Dubai Landmark Judgment on the Requirement for Signature of a Dissenting Arbitrator

The Advocate Next Door Podcast: Mahmoud Abuwasel on the Future of Crypto Dispute Resolution

In a recent episode of The Advocate Next Door, Mahmoud Abuwasel, Partner at Wasel & Wasel, joined hosts Kelby Ballena and Margarita Rosa Arango to discuss the intersection of cryptocurrency, cross-border fraud, and dispute resolution. With the UAE serving as a global hub for digital asset adoption, Mahmoud shares exclusive insights into the region’s crypto […]

The Advocate Next Door Podcast: Mahmoud Abuwasel on the Future of Crypto Dispute Resolution Read More »

Securing Sensitive Data: Contract Clauses for AI Integration

Contractor Withholding Your Tax Invoice? How UAE Courts Are Protecting Tax Refunds (Abu Dhabi Cassation Judgment No. 289 of 2026)

In the evolving legal landscape of the United Arab Emirates (UAE), the intersection between commercial construction disputes and tax compliance presents unique challenges for property owners. Often, contractors withhold essential documentation, particularly tax invoices, as leverage during payment disputes. However, these invoices are strictly required by the Federal Tax Authority (FTA) for taxpayers seeking Value

Contractor Withholding Your Tax Invoice? How UAE Courts Are Protecting Tax Refunds (Abu Dhabi Cassation Judgment No. 289 of 2026) Read More »

Stopping Tax Enforcement in the UAE: Recent Court Judgment Guidance

Navigating Downstream Corporate Tax Liability in the UAE: An Analysis of Dubai Court of First Instance Judgment No. 1188 of 2025

Introduction The introduction of the UAE Corporate Tax regime via Federal Decree-Law No. 47 of 2022 has fundamentally shifted the commercial landscape in the region. As businesses adapt to the new regulatory environment, a critical legal question has emerged: to what extent can a company unilaterally pass its corporate tax liabilities downstream to independent contractors,

Navigating Downstream Corporate Tax Liability in the UAE: An Analysis of Dubai Court of First Instance Judgment No. 1188 of 2025 Read More »

chroma 006

UAE Crypto Litigation: When War Doesn’t Excuse Crypto Losses – A Dubai Court Judgment on Force Majeure, War, and the 2026 Iran War

The following is an excerpted analysis of topics discussed in the book ‘UAE Crypto Litigation‘, a treatise on the judicial evolution of digital asset disputes in the United Arab Emirates, available at www.uaecryptolitigation.com. In the immediate aftermath of a geopolitical shock, such as the escalating conflict involving Iran, a frantic period of market panic and

UAE Crypto Litigation: When War Doesn’t Excuse Crypto Losses – A Dubai Court Judgment on Force Majeure, War, and the 2026 Iran War Read More »

Ownership

The 2026 Iran War, Tax Audits, and Force Majeure: The UAE Supreme Court’s Standard for Force Majeure in Tax Audits and Liabilities

The outbreak of the Iran War on 28 February 2026 has abruptly plunged the Middle East into profound operational disruption. Consequently, corporate boards operating within the United Arab Emirates are instinctively looking to the doctrine of force majeure and emergency circumstances (thuroof tari’a) as legal shields. Having acted in over 300 UAE tax dispute procedures,

The 2026 Iran War, Tax Audits, and Force Majeure: The UAE Supreme Court’s Standard for Force Majeure in Tax Audits and Liabilities Read More »

UAE Supreme Court Sets Precedent: Bans Compound Interest in Financial Transactions

UAE Crypto Litigation: The “Man in the Middle” and the Duty of Delivery

The following is an excerpted analysis of topics discussed in the book UAE Crypto Litigation, a treatise on the judicial evolution of digital asset disputes in the United Arab Emirates, available at www.uaecryptolitigation.com. A defining feature of blockchain transactions is their irreversibility. If an asset is sent to the wrong address, there is no central

UAE Crypto Litigation: The “Man in the Middle” and the Duty of Delivery Read More »

paint 004

UAE Crypto Litigation: Specific Performance and the Return of the Asset In Specie

The following is an excerpted analysis of topics discussed in the book UAE Crypto Litigation, a treatise on the judicial evolution of digital asset disputes in the United Arab Emirates, available at www.uaecryptolitigation.com. When a debtor defaults on a loan of 10 Bitcoin, or an employer fails to pay a salary denominated in tokens, what

UAE Crypto Litigation: Specific Performance and the Return of the Asset In Specie Read More »

paint 012

UAE Crypto Litigation: WhatsApp and the Unsigned Contract

The following is an excerpted analysis of topics discussed in the book UAE Crypto Litigation, a treatise on the judicial evolution of digital asset disputes in the United Arab Emirates, available at www.uaecryptolitigation.com. In the fast-paced environment of crypto-trading, formal contracts are frequently neglected in favor of instant messaging. Deals worth millions are struck via

UAE Crypto Litigation: WhatsApp and the Unsigned Contract Read More »

The Cost of Clarity: Inside Binance's 2026 Terms and the New Dispute Resolution Regime

The Cost of Clarity: Inside Binance’s 2026 Terms and the New Dispute Resolution Regime

Effective January 5, 2026, the global cryptocurrency landscape has shifted with Binance’s transition to a fully regulated structure within the Abu Dhabi Global Market (ADGM), in the United Arab Emirates. In this article we analyze the legal implications of this restructuring for investors. We examine the transition from the ambiguous “Binance Operators” to the specific

The Cost of Clarity: Inside Binance’s 2026 Terms and the New Dispute Resolution Regime Read More »

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

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

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