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High Court of Australia Considers Australian Hague Rules in International Shipping Arbitration
Introduction to the Dispute In the case of Carmichael Rail Network Pty Ltd v BBC Chartering Carriers GmbH & Co KG [2024] HCA 4, the High Court of Australia delivered a judgment that underscores the robustness of arbitration agreements in international commercial contracts, even when faced with statutory provisions aimed
Crypto Disputes in Arbitration or Court? Impact of the Lochan v. Binance Judgment
Introduction to the Case In the case of Lochan v. Binance Holdings Limited, 2023 ONSC 6714, the Ontario Superior Court of Justice addressed a motion by Binance Holdings Limited to stay proceedings in favor of arbitration, as per the arbitration agreement digitally signed by the plaintiffs and potential class members.
Biden’s Executive Order on Israel / West Bank Sanctions: Global Business Compliance Considerations
On February 1, 2024, President Joe Biden’s executive order introduced sanctions targeting individuals and entities that contribute to instability in the West Bank, notably through violence or threats against civilians. This directive, with its broad implications, mandates a closer examination of how businesses worldwide engage with Israel and the West
UAE Supreme Court Sets Precedent: Bans Compound Interest in Financial Transactions
The UAE Federal Supreme Court’s ruling on the restrictions of compound interest represents a significant shift in the legal landscape governing financial transactions within the country. This judgment, detailed in case number 1254 of 2023 dated 10 January 2024, highlights the court’s firm stance on the prohibition of compound
Supreme Court rules on intra-GCC VAT liabilities
In Federal Supreme Court case number 1066 of 2022, the primary focus was on the application of the Value Added Tax (VAT) within the context of the Gulf Cooperation Council (GCC) countries, specifically between the Kingdom of Saudi Arabia and the United Arab Emirates (UAE). The appellant, a Saudi
UAE Supreme Court on Retroactive Tax Liability for Pre-2018 Building Projects
In a significant judgment delivered on 18 October 2023 in petition nos. 1480 of 2022 and 1 of 2023, the UAE Federal Supreme Court addressed the complexities surrounding tax liabilities that arise from building projects initiated before the enactment of a new tax law. The court considered interpretations and
Vanishing Arbitration: U.S. Court Rejects DIAC Jurisdiction Post DIFC-LCIA Abolition
In the recent dispute between Baker Hughes Saudi Arabia Co. Ltd. and Dynamic Industries, Inc. and its affiliates (Dynamic Industries International, LLC, and Dynamic Industries International Holdings, Inc.), the United States District Court for the Eastern District of Louisiana was presented with a significant contractual disagreement. The case, titled
UAE Supreme Court Insight on Free-Zone Corporate Tax Exemptions
The United Arab Emirates (UAE) has many free zones that attract businesses with tax benefits among other incentives. For example, free zones in the UAE typically offer a zero percent corporate tax rate for a certain number of years, often extendable. However, with the introduction of a new corporate
UAE Supreme Court Judgment on Constitutional and Sharia Limits of Tax Penalties
The UAE Federal Supreme Court recently issued a judgment, shedding light on the formulation of tax penalties within the framework of constitutional and Sharia law. This judgment reveals the legal parameters for formulating and imposing tax penalties, offering a perspective on the alignment of religious and constitutional principles within
Designer / Architect Delay Claims: Insights from the Ontario Superior Court of Justice
In the realm of construction, project delays are inevitable yet potentially costly occurrences. The ability to accurately identify and claim these delays is a crucial skill for any party involved in a construction project. A recent case from the Ontario Superior Court of Justice in Onespace Unlimited Inc. v.
Supreme Court of Victoria Affirms Judicial Restraint in Arbitral Appeals
In the realm of arbitration, the delicate balance between finality and fairness often finds itself at the heart of appellate scrutiny. The recent judgment from the Victorian Supreme Court in Factory X Pty Ltd v Gorman Services Pty Ltd unveils yet another layer of this intricate interplay, particularly focusing
Exceptional Taxation: UAE Supreme Court Rules on Domestic and Foreign Related Companies’ Tax Liabilities
The recent judgment delivered by the Federal Supreme Court regarding the application of tax liabilities to related companies, even those situated outside the state, in exceptional circumstances where the tax event occurs within the state, is of paramount importance. It not only delineates the legal boundaries of tax obligations
Ownership, Control, and Nationality in Investor-State Dispute Settlement: Analysis of 2021 Cases (UNCTAD Review)
Navigating the labyrinthine complexities of Investor-State Dispute Settlement (ISDS) often requires a discerning eye for detail, especially when it comes to pivotal issues such as ownership, control, investor nationality, and corporate structuring. The 2021 review by the United Nations Conference on Trade and Development (UNCTAD) published in July/August 2023
“You are not a horse.” – How the US Court’s Ruling on COVID and Ivermectin Impacts Global Industries
In an era marked by the global upheaval of the COVID-19 pandemic and the ensuing debates around treatments like Ivermectin, a recent pivotal U.S. Court of Appeals for the Fifth Circuit judgment serves as a beacon of clarity, in Apter et al. v. Dep’t of Health & Human Services
Unveiling the Veil of Arbitration Secrecy: The Supreme Court of Western Australia in Wright Prospecting v Hancock Prospecting
Introduction The issue of confidentiality in arbitration proceedings has been a subject of considerable debate and judicial scrutiny. The recent case of Wright Prospecting Pty Ltd v Hancock Prospecting Pty Ltd [2023] WASC 285 issued on 31 July 2023 in the Supreme Court of Western Australia provides a compelling
Supreme Court of British Columbia Weighs In: Arbitrator Discretion in Evidence Review
Introduction In a recent judgment issued on 28 August 2023, the Supreme Court of British Columbia in the case of Ball v Bedwell Bay Construction Ltd. has provided invaluable insights into the complex interplay between procedural fairness and substantive review in arbitration proceedings. This article aims to dissect these
UAE Judgment on Creditors Claiming Tax Penalties from Debtors
Wasel & Wasel has represented clients in over two hundred tax dispute procedures in the United Arab Emirates, gaining valuable experience in protecting taxpayers from tax penalties. The tax consequences arising out of deficient payments by debtors in commercial transactions has consistently grown more important as more taxpayers face
Disputes on Delayed Approvals in Construction: An Analysis of Dubai Court Judgments
In the intricate tapestry of construction law within the United Arab Emirates (UAE), delays related to approvals have emerged as a recurring theme in disputes. The courts’ approach to these matters is both nuanced and pragmatic, reflecting a deep understanding of the complex realities of construction projects. This article
UAE judgments and tax committee decisions on FTA reconsideration procedures
Wasel & Wasel has represented clients in over two hundred tax dispute procedures in the United Arab Emirates, gaining valuable experience in protecting taxpayers from significant losses over small procedural errors. From the start of a dispute at the reconsideration stage to the final trial at the Federal Supreme
Legal Risk for Australian Businesses in Cross-Border Transactions
In the intricate matrix of cross-border legal risks, Australian enterprises are met with the most acute and perturbing challenges when they encounter situations such as insolvency, litigation, or arbitration with an international facet. However, these situations represent but a minute fraction of the total scenarios. A minuscule number of
Dubai Judgments on Extension of Time Claims: Repair and Additional Works, Concurrent Delay, and Contractual Wording
In the construction and engineering sector, extension of time claims (EoTs) are ubiquitous, often representing complex contractual and legal implications. Amid the evolving international perspectives on these claims, the United Arab Emirates (UAE) has carved out its distinct path, driven by a pragmatic and robust legal framework. A deep
Actual Acceleration and Constructive Acceleration in Canadian Construction Claims
When one treads the intricate path of construction claims, a keen understanding of concepts such as ‘actual acceleration’ and ‘constructive acceleration’ becomes crucial. While these terms may appear to be mere technical jargon at first glance, they in fact encapsulate distinct scenarios that arise from deviations in schedule and
UAE Supreme Court: Fraud and deception in construction quantity schedules
Introduction The United Arab Emirates Federal Supreme Court has offered an important perspective on the implications of fraud and deception in the context of construction contracts, based on a ruling that delved into these concepts. The ruling gives critical insights into how the court views contractual procedures, quantity schedules,
Adapting to Change: Key Insights for In-House Counsel from Veteran GC David Cosgrave
David Cosgrave, Of Counsel in Australia at the law firm Wasel & Wasel, is no stranger to navigating the complex and ever-evolving legal landscape. With years of experience serving as a General Counsel (GC), he understands the unique challenges and demands of the role. In a recent interview on The
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