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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

War Series: Trump’s Tariffs and How US Businesses Can Challenge Foreign Retaliatory Tariffs Under Bilateral Investment Treaties
In Light of the April 2, 2025, Executive Order on Reciprocal Tariffs On April 2, 2025, President Trump signed the Executive Order titled “Presidential Action: Regulating Imports with a Reciprocal Tariff to Rectify Trade Practices that Contribute to Large and Persistent Annual United States Goods Trade Deficits.” This order targets

When Crypto Claims Collide with Multiple Jurisdictions: Lessons from Coinbase
In Shirodkar v. Coinbase Global, Inc., 2025 ONCA 298, the Court of Appeal for Ontario grappled with a question that often arises in modern crypto-related disputes. A Canadian plaintiff, seeking to sue a network of Coinbase entities spanning multiple jurisdictions, challenged whether an Ontario court could properly assume authority over

When Private Keys Mean Real Control: A Landmark Ruling on Crypto
A recent decision in the Supreme Court of Tasmania, reported as [2025] TASSC 2, provides clear guidance on how principles of possession apply to cryptocurrency. The matter involved an appellant and a respondent who agreed that the appellant would invest ten thousand dollars of the respondent’s money in Bitcoin. A

Katy Perry Has No Savior in Space: A Disastrous Gap in the Space Law Framework
You probably saw it all over the news last week. Six brave women launched into space aboard Blue Origin’s self-flying rocket, NS-31, becoming America’s first all-female space crew in more than 60 years. Katy Perry’s rendition of “What a Wonderful World” echoed through the spacecraft. Gayle King reflected on

A New Gateway to Challenge UAE FTA Decisions Through Enforcement: Analysis of Judgment No. 1322 of 2024 (Supreme Court – Administrative)
Introduction In a significant development for taxpayers disputing Federal Tax Authority (FTA) decisions, the Federal Supreme Court issued Judgment No. 1322 of 2024 (Administrative) on January 8, 2025. While the law provides a structured procedure to challenge FTA rulings—such as filing for reconsideration, objecting to the Tax Disputes Resolution Committee

UAE Supreme Court 212/2023: Empowering Taxpayers when Evidence is with the FTA
In a recent ruling (UAE Federal Supreme Court 212/2023, Administrative Division), the court addressed a critical issue for taxpayers who find themselves in disputes with the Federal Tax Authority (FTA) but lack access to essential documents. In essence, the court recognized that, while the standard rule is that the burden

Trumpian Duties, Global Disputes: Arbitration Insights for Today’s Tariff Landscape
Transactional parties facing the newly announced tariffs by President Trump on imports from Canada, Mexico, and China must navigate a web of legal, commercial, and logistical issues. The tariffs, set to go into effect on February 4, 2025, impose an additional 25% ad valorem duty on goods from Canada

UAE Supreme Court on Constitutionality of “Pay Now, Argue Later” System in Tax Disputes
Navigating the landscape of tax disputes in the United Arab Emirates presents unique challenges for taxpayers and legal practitioners alike. Central to this environment is the “pay now, argue later” system, a framework that mandates taxpayers to settle disputed taxes before contesting decisions through legal channels. This approach has sparked

Landmark Arbitration Victory: Dubai Court Affirms Recoverability of Legal Costs Under ICC Rules
In a monumental decision, the Dubai Court of Cassation has issued a groundbreaking judgment in Case No. 756/2024, reshaping the arbitration landscape in the country. This judgment confirms that arbitral tribunals operating under the ICC Rules have the authority to award legal fees to parties, even if not explicitly stated

UAE Supreme Court on Taxability of Employee Housing
The recent judgment by the UAE Federal Supreme Court in Case No. 629 of 2024 marks a significant advancement in the interpretation of value-added tax (VAT) laws concerning employee benefits. This ruling provides critical guidance on how companies should handle VAT related to housing expenses provided to employees. In this

Supreme Court of British Columbia Overturns Arbitrator’s Decision Due to Procedural Unfairness
In the recent decision by the Supreme Court of British Columbia Niroei v Bushell, the court delved into the critical issue of procedural fairness in arbitration. The case, involving a dispute between a landlord (the petitioner) and tenants (the respondents), highlights the importance of adhering to principles of natural justice

Supreme Court of NSW Enforces Adjudicator’s Money Order Amid Ongoing Arbitration
The recent decision in Martinus Rail Pty Ltd v Qube RE Services (No 2) Pty Ltd (No 2) [2024] NSWSC 1223 sheds light on the complex interplay between adjudication under the Building and Construction Industry Security of Payment Act 1999 (“SOPA”) and arbitration clauses in construction contracts. This case underscores

Overhaul of Space Export Controls Announced by US Commerce Department
In October 2024 the the Commerce Department’s Bureau of Industry and Security (BIS) proposed amendments to the Export Administration Regulations (EAR) aimed at updating and streamlining controls on spacecraft and related items. Simultaneously, the Department of State is proposing revisions to the International Traffic in Arms Regulations (ITAR) concerning
