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The Rise of the Shareholder State: When Sovereignty Joins the Cap Table
For the better part of the last thirty years, the global consensus on industrial policy was defined by a specific, somewhat detached architecture. Governments, wary of being accused of “picking winners,” generally limited their interventions to the periphery of the market. They offered tax credits to spur R&D, provided grants
The Cost of Clarity: Inside Binance’s 2026 Terms and the New Dispute Resolution Regime
Effective January 5, 2026, the global cryptocurrency landscape has shifted with Binance’s transition to a fully regulated structure within the Abu Dhabi Global Market (ADGM), in the United Arab Emirates. In this article we analyze the legal implications of this restructuring for investors. We examine the transition from the ambiguous
China’s 2025 Space Launch Record: A Peek Behind the Curtains
China’s space program in 2025 offers a clear picture of how the country now approaches access to orbit: methodically, at scale, and with long-term strategic intent. China has been steadily focused on operational consistency. The result is a launch cadence that now rivals many other national programs. How many launches?
Trump’s Executive Order: Commercial Space Stations, Nuclear Reactors on the Moon, and More
On 18 December 2025, as an early Christmas gift for the space industry, President Trump executed Executive Order titled Ensuring American Superiority in Space, ordering several notable changes. Issued one day after the reconfirmation of entrepreneur and commercial astronaut Jared Isaacman as the 15th NASA Administrator, this Order reflects the
SpaceX’s Potential IPO: Smaller Space Companies and Governance Necessity
The prospect of a SpaceX initial public offering (“IPO”) listing has revived debate about how regulatory posture shapes company value in the space sector. The company, privately valued at approximately USD 800 billion and considering a potential valuation of USD 1.5 trillion, illustrates a broader transformation in how capital markets
Cosmonaut Removed from SpaceX Flight Mission for Violation of National Security via the ITAR
The recent removal of a cosmonaut from SpaceX’s Crew-12 mission has drawn attention not for its diplomatic implications, but for what it signals about the tightening intersection of human spaceflight and national-security regulation. Reports indicate that the cosmonaut was withdrawn following an alleged violation of U.S. export-control rules, specifically, the
October 2025 Amendments to the UAE Tax Procedures Law and Relevant Federal Supreme Court Case Law
The legislative framework governing taxation in the United Arab Emirates is subject to periodic revision to address evolving administrative requirements and ensure legal clarity. The foundational statute, Federal Decree-Law No. 28 of 2022 concerning Tax Procedures (published in Official Gazette Issue 737 on 10-10-2022, effective 01-03-2023), has been subsequently amended.
The Legal Characterization of Cryptocurrency and Contractual Authorization Protocols: Analysis of HoneyBadger Enterprises Ltd. v Bue
The judgment of the King’s Bench for Saskatchewan in HoneyBadger Enterprises Ltd. v Bue, 2025 SKKB 123, provides salient guidance on the interpretation of payment authorization agreements in the context of cryptocurrency transactions and the allocation of loss following third-party fraud. The decision also engages with the persistent question of
War Series: The 1930 Lena Goldfields Precedent and the New Geopolitics of Critical Minerals
The contemporary international order is changing. As the era of globalization yields to a multipolar landscape defined by strategic competition, the control of critical mineral supply chains has emerged as a primary vector of state power. This intensifying struggle, essential for defense capabilities, the energy transition, and technological supremacy, is
Ex NF v Munneke: A Supreme Court of South Australia Analysis of Private Keys, Insolvency, and the Tracing of Corporate Digital Assets
The judgment of the Supreme Court of South Australia in EX NF PTY LTD (IN LIQ) & ANOR v MUNNEKE & ORS [2025] SASC 165 (2 October 2025) represents a significant and forensically detailed application of orthodox corporate law principles to the distinct evidentiary challenges posed by digital assets. While
Employee Liability for Corporate Tax Penalties: A Judicial Analysis of Dubai Court of First Instance Case No. 309 of 2025
The introduction of the UAE Corporate Tax regime, effective from June 2023, has established a new and complex compliance landscape for businesses. With this landscape come novel legal questions regarding accountability. A critical issue is the extent to which an employer, having incurred penalties from the Federal Tax Authority (FTA),
Oman Unveils Commercial Space Framework and Launch Authorization Regime
The Oman Civil Aviation Authority (“CAA”) has formally published its directive on Airspace Usage for Launch Vehicle Activities. The directive provides the requirements for launch vehicle activities conducted within or from the territory of Oman. Complementing the directive is a six-page application for operators to seeking to perform a
BC Court of Appeal Affirms Application of Traditional Contract Law to Bitcoin Loan Agreements
The British Columbia Court of Appeal’s decision in Tambosso v. Nguyen, 2025 BCCA 338, provides a salient analysis of how established Canadian contract law principles apply to loan agreements involving cryptocurrency. While the judgment was rendered in chambers on a procedural application to extend time for an appeal, the court’s
Leveraging Public Finance for Spaceports: An Analysis of Recent Amendments for Commercial Space Infrastructure Under IRC § 142
The immense capital expenditure required to establish and maintain terrestrial space infrastructure has long represented a significant financial barrier for the commercial space industry. Historically, funding for such ambitious projects has been dependent on direct government contracts or the high-cost capital of venture equity markets. A pivotal change in United
Designated Zones and the Burden of Proof: An Analysis of Federal Supreme Court Case 1570/2024 on Excise Tax
In a definitive judgment that clarifies the boundaries of criminal liability for tax evasion, the Federal Supreme Court, in its session on 5 August 2025, has affirmed the acquittal of individuals accused of evading excise tax amounting to over fifteen million dirhams. The ruling, in Case No. 1570 of 2024,
War Series: Arbitration Enforcement Amidst Sovereign Capital Controls
In the framework of international dispute resolution, the enforcement of arbitral awards often intersects with the sovereign economic policies of the states involved. A particularly complex issue arises when a party seeks to satisfy a monetary award within a jurisdiction where stringent capital controls are in effect, rendering the transfer
Spain’s EU Law Defence Rejected in Australian Award Ruling
In a landmark decision clarifying the relationship between European Union law and public international law obligations, the Federal Court of Australia has delivered a comprehensive judgment in Blasket Renewable Investments LLC v Kingdom of Spain [2025] FCA 1028. Stewart J has ordered the enforcement of four arbitral awards, totalling approximately
UAE Tax Disputes: Silence Is No Longer Refusal at the Committee Stage (Supreme Court 388/2024)
For almost seven years UAE taxpayers and their advisers treated the lapse of the statutory time-frame given to a Tax Disputes Resolution Committee (TDRC) as a de-facto “no” and went straight to court. The Federal Supreme Court has now changed that position in Judgment No. 388/2024 issued on 14 May
Preventing a ‘Rug Pull’: Ontario Superior Court on Risk of Crypto-Asset Flight and Freezing NFTs
In a recent decision of the Ontario Superior Court of Justice, McRae-Yu v. Profitly Incorporated et al., Hooper J. granted and then upheld a Mareva injunction in the context of an allegedly fraudulent non-fungible token (“NFT”) collection called “Boneheads.” The judgment offers an important illustration of how courts may approach
Securing Sensitive Data: Contract Clauses for AI Integration
Artificial Intelligence (AI) is no longer confined to specialized platforms like ChatGPT or other large language models. Everyday business software—including common suites from Microsoft and Adobe—has begun integrating AI-driven features that may process, store, or learn from user input. This evolving landscape creates unique risk considerations regarding how confidential and
Superintendent’s Certificate to Arbitration: Interpreting Liquidated Damages from a Queensland Court of Appeal
In the recent decision of Pacific Diamond 88 Pty Ltd v Tomkins Commercial & Industrial Builders Pty Ltd [2025] QCA 50, the Queensland Court of Appeal offered some illuminating perspectives on how arbitration clauses can interact with (and ultimately safeguard) the parties’ substantive rights when a contract’s payment and security
War Series: When Does Port Congestion Become ‘Restraint of Princes’? Lessons from Sanko Steamship v. Navios 1982 Arbitration
Throughout history, maritime commerce has been as prone to the vagaries of war, political upheaval, and governmental interference as any endeavor that crosses national boundaries. For businesses operating in modern conflict zones, an enduring legal concept known as the “Restraint of Princes” doctrine highlights how governmental action can—or cannot—absolve parties
ADGM Courts and Arbitrations Administered by the ICC ADGM Office: A Revisited Look at the Onshore/Offshore Divide in Light of Recent UAE Decisions
Introduction Throughout 2022 onwards, multiple judgments of the Abu Dhabi Cassation and Appeals Courts took the view that an ICC arbitration “seated” in Abu Dhabi but administered by the ICC office in the Abu Dhabi Global Market (ADGM) came under the exclusive jurisdiction of the ADGM Courts rather than the
Dubai Cassation Court Exempts Pre-2018 Supplies from VAT in Construction of Property That Extended Past 2018 into VAT Implementation
In a matter concerning the application of Value Added Tax (VAT) to a long-running construction project that began before 1 January 2018 but concluded years later, the Dubai Court of Cassation issued a notable ruling (Judgment No. 685 of 2024) regarding how VAT should be calculated. The dispute centered on
Special Reports
Definitive guides and macro-level reports providing exhaustive coverage of emerging risks and long-term market opportunities.
Panoramic Tax Controversy United Arab Emirates (Lexology)
This guide on Tax Controversy in the United Arab Emirates, contributed by Wasel & Wasel for Lexology, offers a comprehensive overview of the nation’s framework for tax disputes. It details the core legislation, including the Value Added Tax Law, Excise Tax Law, and Corporate Tax law, and outlines the enforcement powers of the Federal Tax Authority (FTA). The guide explains the mandatory, sequential process for challenging FTA decisions and appeals to the federal courts up to the Federal Supreme Court. Key aspects such as taxpayer rights, the calculation of penalties, the strict “pay now, argue later” principle, and rules of evidence are thoroughly examined. The guide concludes with recent trends, including the UAE’s adoption of the OECD’s Pillar Two framework and influential judicial precedents shaping taxpayer defenses.
A Definitive Commentary on the 2021 ICC Rules of Arbitration Through the Jurisprudence of the United Arab Emirates Courts
A specialized analysis of the 2021 ICC Rules of Arbitration, uniquely framed through the lens of UAE judicial precedent. The commentary is structured article-by-article, citing specific judgments from the Dubai and Abu Dhabi courts where a particular rule was central to the case. It covers a wide range of critical topics, including the effect of the arbitration agreement (Article 6), the constitution of the arbitral tribunal (Article 12), challenges to arbitrators (Article 14), time limits for awards (Article 31), and the decision on costs (Article 38). This text serves as a practical guide offering direct insight into how UAE courts interpret and apply the ICC’s procedural framework in real-world disputes.