Abu Dhabi

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 […]

The Tax Disputes Circuits of the Federal Primary Court and Federal Appeals Court were signed into law on 18 March 2019 pursuant to Minister of Justice Decisions No. 237 of 2019 and No. 238 of 2019, respectively. The Tax Disputes Circuit of the Federal Primary Court is responsible to hear challenges against rulings of a

  Brief One of the most common questions asked regarding tax reconsideration requests is the consequence of not receiving a response from the Federal Tax Authority (“FTA”) within the statutory timeframe of twenty-five weekdays. The UAE Federal Courts have recently addressed this issue in opining that – if no decision is taken on the reconsideration

In the last quarter of 2019, the United Arab Emirates Federal Supreme Court issued a judgment stating that agreeing to arbitration between parties could occur by electronic means and digital messaging. The judgment confirms Article 7(2)(a) of the Federal Arbitration Law which states that an arbitration agreement is deemed to be in writing if it

The COVID-19 pandemic has left many businesses unable to go about performing their normal day-to-day operations. With people stuck at home, offices locked down, and restrictions on global travel in place, many have found difficulties in ensuring that their work makes it through the pandemic. Notarization is necessary for any business in order to avoid

  The #1 global guide on tax disputes and procedures. A guide to disputes and controversy arising from complex and multi-layered modern tax laws, with international experts providing overviews and in-depth analysis of relevant legislation and regulation, including jurisdiction-specific tax authorities and third parties, taxpayer rights, enforcement and penalties, dispute resolution methods, and court and

The tax dispute resolution committees began operation in 2019. There are three tax dispute resolution committees in the United Arab Emirates: one in Abu Dhabi dedicated to taxpayers with a registered address in Abu Dhabi; one in Dubai dedicated to taxpayers with a registered address in Dubai; and one in Sharjah dedicated to taxpayers with

Time bars UAE tax legislation provides taxpayers with relatively short time bars to act against decisions by the Federal Tax Authority (FTA) that a taxpayer disagrees with (including penalty assessments). In failing to do so, a taxpayer loses their right to challenge depending on the respective stage of the challenge. With the Eid public holidays

  Since early 2019, the tax dispute resolution committees, and Federal Primary and Federal Appeals Courts have ordered the invalidity of applying late payment tax penalties capped at 300% retroactively to voluntary disclosures. On 14 October 2020, the Federal Supreme Court overturned the position taken by the committee and Court judges, and ordered that voluntary

The case involved a husband (the defendant) who took a video of his wife (the complainant) and sent the video recording to the complainant’s mother instantaneously through the instant messaging application; WhatsApp. The complainant/wife filed a criminal complaint against the defendant/husband for breach of Federal Decree-Law No. 5/2012 on Combating Cybercrimes (the “Cybercrime Law”) which