Abu Dhabi

  As of first November 2021, the tax dispute procedures have been amended pursuant to Federal Decree-Law No. 28/2021 creating a new opportunity to re-litigate disputes, permitting payments by installments or bank guarantees, providing longer time-bars for objection actions, reducing the payments required to proceed with a tax dispute, and other notable changes. Re-litigation Article […]

  In a recent judgment issued in October 2021, the Dubai Cassation Court addressed the permissible number of extensions that may be granted to the time limit for rendering an arbitration award under the DIAC Arbitration Rules 2007 (“DIAC Rules”). DIAC Rules Article 36 of the DIAC Rules provides that the time limit within which

  On 14 September 2021, H.H. Sheikh Mohammed bin Rashid Al Maktoum – the Ruler of Dubai – issued Dubai Decree No. 34/2021 (the Decree), which ameliorates and enhances the position of the Dubai International Arbitration Centre (DIAC) in the global industry and completely redefines the arbitration ecosystem in Dubai. Click here to read our coverage

  Brief  The Dubai Courts issued Circular No. 9/2021 on 13 September 2021 mandating that an authorized expert prepared technical report be filed when submitting a statement of claim related to construction, liquidation, or intellectual property claims for acceptance of the claim. The Circular instructs the case management office of the Dubai Courts to reject

  Brief In a recent judgment by the Joint Judicial Tribunal in March 2021, the Tribunal ordered that: “…the United Arab Emirates is a party to the New York Convention for the recognition of foreign arbitration decisions and their implementation by Decree No. 43 of 2006, which states to accept the procedure in any jurisdiction

  Case brief In May 2021, the UAE Federal Supreme Court ruled on the first tax evasion criminal case ordering payment of five times the amount of the evaded tax, amounting to almost 4.2 million Dirhams. At a hearing in October 2020, the Federal Primary Court ordered the taxpayer to pay five times the tax

  In a recent judgment, the Federal Supreme Court ruled that the time limits related to tax disputes do not necessarily commence when notification is issued – but rather require evidence of the receipt and fulfillment of knowledge of the taxpayer of that decision and its contents. The Supreme Court judgment sets a new test

  In April 2021, the Dubai Cassation Court refused to grant an arbitration award writ of enforcement for violation of public policy on the grounds that the reasoning and decision of the award were not signed by the arbitrator. Background In 2020, a net-winner of an international / foreign arbitration proceeding submitted the arbitral award

  Issue Companies often engage in, and operate projects, in the UAE through a joint venture or consortium structure. This is often the case in the construction industry. Generally, these joint ventures or consortiums are unincorporated – meaning that the parties making up the joint ventures do not incorporate a company but are rather organized

  The days of the COVID-19 pandemic are gradually becoming a thing of the past and it comes as a sign of glee for companies around the world; but if there is one positive that has been derived from the pandemic, it is the advancement of technology in the workplace to allow people to work/operate