Abu Dhabi

During the Summer of 2020, the first inheritance tax disputes in the UAE made their way to the Federal Primary Court. As the UAE tax systems develop and tax liabilities and consequences become more commonplace, business owners and high-net-worth persons begin evaluating how any liability to the Federal Tax Authorities may pass on during inheritance […]

The volatile mass number of persons establishing, liquidating, or not renewing limited liability companies (LLCs) in the United Arab Emirates causes a plethora of claims being met with enforceability issues – particularly due to lack of assets. Creditors take action against debtor LLCs to find that the latter have expired licenses, transferred assets to a

On 28 October 2019, the Abu Dhabi Judicial Department (ADJD) ordered the departments of the Abu Dhabi Courts to inspect claims and counterclaims at all levels of the Court to ensure that litigants have quantified their claims/requests in their submissions at the time of filing. Abu Dhabi Law No. 13/2017 provides that for lawsuits of

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

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.

In March of 2019, an Emirati limited liability company (the “LLC”) had restructured its debts under the Bankruptcy Law; Federal Decree-Law No. 9 of 2016 which was first published in the Official Gazette on 29 September 2016 and came into force on 29 December 2016. Under Chapter 4 of the Bankruptcy Law the Bankruptcy Circuit

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