Abu Dhabi

War Series: The 1923 Arbitration on War-Risk Premiums

UAE Cassation Court rules arbitration clause is suspensive condition

  In March 2021, the highest court in the Emirate of Abu Dhabi, the Abu Dhabi Cassation Court, upheld the denial of the enforceability of an arbitration agreement due to the clause merely stating that arbitration shall be governed by the laws of the United Arab Emirates without explicit scope to any disputes. The Cassation […]

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Stopping Tax Enforcement in the UAE: Recent Court Judgment Guidance

New Dubai Tax Dispute Resolution Committees now deciding on 2020 and 2021 objections

  Brief Since around September 2020, the tax dispute resolution committee of the Emirate of Dubai has been inoperable (under reformation). On 25 November 2020, the UAE Minister of Justice issued Ministerial Decree No. 691/2020 on the Formation of Tax Dispute Resolution Committees for the Emirate of Dubai. The Emirate of Dubai previously had only

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War Series: Exhaustion of Remedies in Lessons from the Finnish Shipowners' War-Time Arbitration

Dubai Cassation Court rules FIDIC arbitration clause not enforceable

  In a recent judgment, the highest Court in Dubai, the Dubai Cassation Court ruled that incorporating a FIDIC contract (general conditions) by reference into a transaction does not necessarily bind the parties to the arbitration clause therein that FIDIC contract (general conditions). In this judgment, the Dubai Cassation Court also sheds light on the

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Landmark Arbitration Victory: Dubai Court Affirms Recoverability of Legal Costs Under ICC Rules

Ruling Sets Precedent on Applicable Penalties for Voluntary Tax Disclosures (UAE)

In the extremity; when faced with errors in tax filings, taxable persons may be subject to fines amounting to the equivalent of up to 350% of any unpaid taxes. Comparatively, with appropriate record-keeping and diligent filing of a voluntary disclosure(s), the penalty that could apply to errors would only be 5%, as supported by a

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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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Landmark Ruling by Federal Court of Australia on Crypto Margin Extensions

Bid Bonds and Evaluation Methods under the 2019 Tender Regulations in Qatar

On 20 June 2019, the Qatar Cabinet issued Decision No. 16/2019 On the issuance of the Implementing Regulation to the Tenders and Bids Law (the “Regulations”). Long-awaited, the new Regulations govern the tendering process as have been established by Law No. 24/2015 Regulating Tenders and Bids, providing detailed provisions regarding the step-by-step procedures that take

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