Abu Dhabi

UAE Supreme Court on Retroactive Tax Liability for Pre-2018 Building Projects

UAE Supreme Court ruled tender committee liable for contractor’s rejected bids of 65 million Dirhams

  In the late nineties, a contractor sued a government tender committee for AED 65,467,250 in compensation for losses and lost earnings as a result of not being awarded five tenders related to construction and maintenance works that the contractor had bid for. The contractor argued that its five bids contained the lowest prices and

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When Crypto Claims Collide with Multiple Jurisdictions: Lessons from Coinbase

Tax Trials & Construction Disputes: Considerations of VAT on Liquidated Damages (UAE)

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

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War Series: Trump's Tariffs and How US Businesses Can Challenge Foreign Retaliatory Tariffs Under Bilateral Investment Treaties

Supreme Court Ruling: Defamation via Snapchat (Parody and the DIFC IP Law)

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

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Biden's Executive Order on Israel / West Bank Sanctions: Global Business Compliance Considerations

Hostile LLC takeovers under the new 100% UAE ownership laws

  An announcement took place on 23 November 2020 that foreign investors can have complete ownership of Emirati companies that are governed by the Federal Commercial Companies Law (“CCL”) otherwise known as “on-shore” companies. The concession is limited to limited liability companies and private joint stock companies, including those owned by a single shareholder. The

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Dubai Cassation Court Exempts Pre-2018 Supplies from VAT in Construction of Property That Extended Past 2018 into VAT Implementation

Constitutional Circuit of the UAE Federal Supreme Court Re-Opens Avenues for Appealing Against Court Seizure Orders / Garnishments

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

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Abu Dhabi Court upholds out-of-scope award and indirect arbitration claims

Dubai Judges Rule Employment Termination is Force Majeure in Rent Dispute

Amongst the flurry of expectations and predictions on the application of force majeure arguments in light of the employment terminations currently occurring globally, whether related or unrelated to COVID-19, a panel of judges in the Primary Circuit of the Rental Disputes Center of Dubai ruled that termination of employment fulfills the requirements of a force

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