Abu Dhabi

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

UAE employment disputes amidst COVID-19: force majeure, class actions, unionization, and procedures

As the Coronavirus pandemic takes its toll on businesses, many employment relationships are facing disruption, and employers are taking action on a mass-scale, with issues relating to unpaid leave, undue termination, or other actions that may be seen as a breach of contractual or lawful employment rights. Comparatively, employees who deem themselves victimized in the

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UAE Judgment on Creditors Claiming Tax Penalties from Debtors

National Media Council Issues Circular Regarding Social Media Advertising

On 9 September 2020, the National Media Council issued a circular regarding social media advertisements which will impact companies, brands, influencers, and anyone who carries out social media advertising activities on a commercial basis; emphasizing the need to obtain prior approval from the Media Licensing Department. As the influencer wave maintains its consistent growth, the

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Landmark Ontario Superior Court of Justice Ruling on Arbitration Agreements and Unforeseeable Ground Conditions in Construction (CCDC)

PRECEDENT: UAE Supreme Court pierces the corporate veil and finds foreign company liable for its UAE subsidiary in USD 1.2 billion energy dispute

  Summary The UAE Supreme Court ruled that foreign companies engaging in commercial activities in the UAE are liable for the actions of their UAE subsidiaries even where the UAE subsidiary is the party to the contract in dispute and not the foreign company. The Supreme Court considered the following arguments: The ownership percentage of

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Leveraging Public Finance for Spaceports: An Analysis of Recent Amendments for Commercial Space Infrastructure Under IRC § 142

Qatar Courts and Tax Authority take action amidst COVID-19 (Coronavirus) pandemic

Qatar Courts Suspend Hearings for Two Weeks The Supreme Judicial Council of Qatar announced the suspension of hearings of the Appeal Court, the Court of First Instance, labor dispute settlement committees and rental dispute settlement committees as of 15 March 2020, for a period of two weeks. In a press statement, the Council affirmed the

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Oman Unveils Commercial Space Framework and Launch Authorization Regime

(COVID-19) 1981 Government opinion on force majeure salary deductions

In 1981, the Department of Fatwa (Legal Advice) and Legislation, the Department at the UAE Ministry of Justice responsible for advising government agencies on legal issues, issued an opinion on whether an employee who had been out of the country on a work-related trip and could not return due to a force majeure event, was eligible to continue

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Ownership

As the Dubai tax dispute committee possibly reforms – does it affect your right to object to tax penalties?

Brief The tax dispute resolution committees were formed pursuant to the Tax Procedures Law, its Executive Regulations, and specifically Cabinet Decision No. 23/2018. The Dubai tax dispute resolution committee (“Dubai TDRC”) was formed pursuant to Ministerial Decision No. 109/2019 which named the primary judge, the two experts, and the alternate judge as the committee members.

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UAE Supreme Court 212/2023: Empowering Taxpayers when Evidence is with the FTA

How the New FTA Public Clarifications Guide Affects Tax Disputes

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

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