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Universal Jurisdiction and the Situs of Centralized Digital Assets: An Analysis of Crypto Server Location in Iakovlev v. Epayments Systems Ltd. (Ontario Superior Court of Justice)
Introduction In the rapidly expanding world of digital finance, courts face a novel challenge: determining the legal location, or situs, of supposedly borderless crypto assets. When a digital asset is lost or stolen on an international platform, where exactly does the legal harm occur? The Ontario Superior Court of Justice
War Series: The “Fix-It On-Site” Fallacy, Pre-Existing Breaches, and the Limits of Force Majeure – Applying the Dubai Courts’ Sudan War Jurisprudence to GCC Construction Logistics in the 2026 Iran War
Introduction: The Fog of War and the Shield of Convenience As the 2026 Iran War aggressively reverberates across the Middle East, the Gulf Cooperation Council (GCC) finds its sprawling construction, engineering, and infrastructure sectors facing an unprecedented logistical paralysis. With military exclusion zones declared across critical maritime chokepoints in the
War Series: Force Majeure, Civil Aviation Disruption, and the Allocation of Wartime Risk – Applying the 2017 UAE Courts Yemen War Precedents to GCC Airspace in the 2026 Iran War
The escalation of the 2026 Iran War has profoundly disrupted civil aviation and logistics networks across the Gulf Cooperation Council (GCC). As military commands issue sudden Notices to Air Missions (NOTAMs) and civil aviation authorities abruptly close air corridors to commercial traffic, aviation operators and freight forwarders find themselves trapped
War Series: Wartime Economic Hardship and Lender Liability – Applying the 2006 UAE Supreme Court Gulf War Precedent to GCC Markets in the 2026 Iran War
The ongoing 2026 Iran War has introduced significant macroeconomic disruptions across the Gulf Cooperation Council (GCC). As supply chains constrict, project timelines extend, and operational costs rise, many regional commercial entities are turning to their financial institutions for vital liquidity and forbearance. Simultaneously, banks may activate stringent risk management protocols,
UAE Crypto Litigation: When War Doesn’t Excuse Crypto Losses – A Dubai Court Judgment on Force Majeure, War, and the 2026 Iran War
The following is an excerpted analysis of topics discussed in the book ‘UAE Crypto Litigation‘, a treatise on the judicial evolution of digital asset disputes in the United Arab Emirates, available at www.uaecryptolitigation.com. In the immediate aftermath of a geopolitical shock, such as the escalating conflict involving Iran, a frantic
The 2026 Iran War, Tax Audits, and Force Majeure: The UAE Supreme Court’s Standard for Force Majeure in Tax Audits and Liabilities
The outbreak of the Iran War on 28 February 2026 has abruptly plunged the Middle East into profound operational disruption. Consequently, corporate boards operating within the United Arab Emirates are instinctively looking to the doctrine of force majeure and emergency circumstances (thuroof tari’a) as legal shields. Having acted in over
UAE Crypto Litigation: The “Man in the Middle” and the Duty of Delivery
The following is an excerpted analysis of topics discussed in the book UAE Crypto Litigation, a treatise on the judicial evolution of digital asset disputes in the United Arab Emirates, available at www.uaecryptolitigation.com. A defining feature of blockchain transactions is their irreversibility. If an asset is sent to the wrong
War Series: The 1991 Gulf War UNCC Precedent and the Arbitration of Environmental Damage in Conflict Zones
When Iraqi forces retreated from Kuwait in 1991, they left behind an unprecedented ecological catastrophe. Over 600 oil wells were set ablaze, and millions of barrels of crude oil were intentionally released into the Persian Gulf. The sky turned black, and coastal ecosystems were devastated. Beyond the profound human and
UAE Crypto Litigation: Specific Performance and the Return of the Asset In Specie
The following is an excerpted analysis of topics discussed in the book UAE Crypto Litigation, a treatise on the judicial evolution of digital asset disputes in the United Arab Emirates, available at www.uaecryptolitigation.com. When a debtor defaults on a loan of 10 Bitcoin, or an employer fails to pay a
Musk Announces SpaceX to Build Self-Growing City on the Moon Within 10 Years
It is not unbeknown to the public that NASA, for over a decade now, has been working to get humans back on the Moon. This has been a long and challenging journey that has successfully culminated in the Artemis II launch to the Moon this year. On the other side
UAE Crypto Litigation: WhatsApp and the Unsigned Contract
The following is an excerpted analysis of topics discussed in the book UAE Crypto Litigation, a treatise on the judicial evolution of digital asset disputes in the United Arab Emirates, available at www.uaecryptolitigation.com. In the fast-paced environment of crypto-trading, formal contracts are frequently neglected in favor of instant messaging. Deals
Russian Spy Satellites Intercepting European Satellite Communications
European space security officials are increasingly concerned that two Russian “inspector” satellites have been used to collect communications associated with multiple European satellites, including traffic linked to government and military users. This has evidently been a sustained pattern over several years, with the alleged consequence being intelligence collection and a
The Private Sector’s Increasing Control on National Security
For much of the last century, national security was treated as a sovereign stack: intelligence, armed forces, and state-controlled strategic infrastructure. The private sector mattered, but mainly as a supplier. That separation is thinning across the world. In a period defined by gray-zone pressure, cyber disruption, and sustained geopolitical competition,
China Unveils Five-Year Space Strategy: Behind What Beijing is Building and Why it Matters
On 29 January 2026, China formally unveiled its next five-year roadmap for its space sector. Led by the China Aerospace Science and Technology Corporation (“CASC”), the plan sets out a coordinated national strategy spanning space tourism, orbital digital infrastructure, satellite megaconstellations, deep-space exploration, and space resource development. Unlike earlier plans
War Series: How a U.S. Civil War Naval Doctrine Shapes Modern High Tech Supply Chain Arbitration
In 1863, during the height of the American Civil War, the British barque Springbok was intercepted by the USS Sonoma while sailing toward Nassau, a port in the neutral British Bahamas. The vessel’s manifest listed a cargo of textiles, boots, and saltpeter, goods that were commercially standard and bound for
No Signatory, No Standing: Queensland Court Overturns Arbitrator on Trustee Joinder
The resolution of commercial disputes through arbitration is often praised for its efficiency and privacy, yet its foundational authority remains strictly tethered to the consent of the parties. Unlike the broad jurisdiction of a court, an arbitrator’s power extends only as far as the written agreement allows. This limitation becomes
Taxing Unrealized Crypto Gains: Canada’s Tax Court Guidance to Global Policymakers on Crypto Volatility
The intersection of digital currency and the tax collector has always been a point of friction, but a recent judgment from the Tax Court of Canada has provided a clarifying jolt to the system. In Amicarelli v. The King, 2025 TCC 185, delivered in December 2025, Justice John A. Sorensen
The India–EU FTA Reshapes the Economics of Commercial Space
On 27 January 2026, India and the European Union closed negotiations on a landmark Free Trade Agreement that European Commission President Ursula von der Leyen publicly branded the “mother of all deals” (“FTA”). The scale of the FTA is hard to overstate. The EU estimates that tariffs will be eliminated
Blue Origin’s TeraWave: A New Chapter in Satellite Broadband
Blue Origin has announced TeraWave, a high-throughput satellite communications network positioned for enterprise, government, and data-center customers rather than mass-market consumer broadband. What is TeraWave? TeraWave is a planned multi-orbit satellite network consisting of approximately 5,408 satellites in low-Earth and medium-Earth orbit. Its architecture pairs radio-frequency links for broad coverage
Nuclear Reactors on the Moon: NASA and Dept. of Energy Take First Step with MOU
On 13 January 2026, NASA and the US Department of Energy (“DOE”) announced a memorandum of understanding to develop a lunar surface nuclear reactor by 2030, a milestone that could fundamentally change the strategy for sustained human presence beyond Earth. The joint initiative aims to deploy a fission surface power
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 Constellation Gold Rush: FCC Approves 7,500 Starlink Satellites and China Applies for 200,000 Satellites with ITU
The constellation boom is here and it is a regulatory, spectrum, and orbital-capacity land grab that is playing out two venues that matter more than most operators admit: the Federal Communications Commission (market access, spectrum rights, operating conditions) and the International Telecommunications Union (international spectrum filings and priority). Starlink is
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 prram 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?
Special Reports
Strategic intelligence for high-stakes disputes and critical regulatory frameworks.
Iran War 2026: Business Risks, Continuity, and Disputes
The events that commenced in the early hours of February 28, 2026, represent the most severe systemic shock to the global economic order in a generation. For the executive leadership reading this publication: the time for theoretical risk modeling has expired. The illusion of a geographically contained Middle East has been irrevocably shattered. We have entered a theater of active, conventional warfare. This comprehensive briefing will serve as your definitive operational and legal blueprint for ensuring corporate solvency, preserving human capital, and navigating the profound legal disputes that are already beginning to crystallize.
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.