Our
Intelligence
Sharp analysis designed to move your business forward in a complex world.
We leverage our deep sector knowledge to keep you ahead of the curve.
The insights, data, and foresight required for informed leadership.
Washington D.C.
Thought leadership from our Washington D.C. office on geopolicy, international disputes, and the space industry.
Abu Dhabi
Premium coverage from our Abu Dhabi office on domestic litigation, tax disputes, and arbitration matters in the UAE.
Melbourne
Leading content from our Melbourne office on commercial arbitration and government disputes in Australia.
Toronto
Latest coverage from our Toronto office on construction disputes and international arbitration in Canada.
War Series
Designed to safeguard operations, our War Series provides strategic insights into the commercial disputes arising from active conflict zones.
Special Reports
Comprehensive, long-form analysis and downloadable white papers designed for deep-dive research and strategic planning.
Briefings
Enter search terms or filters below, or contact us directly for a confidential discussion regarding your specific needs.
Filter by Category
Use the dropdown menu to narrow the results by category or utilize the text search for specific interests.
First UAE Supreme Court COVID-19 Judgement (Trade Secrets)
In late 2020, the UAE Federal Supreme Court ruled on the first COVID-19 related dispute which involved trade secrets. For employers and employees, this case provides a long-awaited answer as to the importance of how and when to treat COVID-19 issues with secrecy in the workplace. Facts The case
What the Normalization of GCC Relations Means for your Business
Recent reports of the thaw in the chilled relations between Qatar and the countries of the GCC previously boycotting Qatar are welcome news to businesses operating in the Gulf. The normalization of political relations between the GCC countries pursuant to the AlUla Declaration that was signed in the first week of January
UAE Supreme Court extends time limit to challenge decisions of the tax dispute committees
In a precedent-setting judgment that Wasel & Wasel acted as counsel on, the UAE Federal Supreme Court ruled on provisions governing notifications of decisions taken by the tax dispute resolution committees, and their effect on the time limitation to challenge such decisions before the Federal Primary Court. The Supreme
UAE Sports Arbitration Centre Kicks Off Operations
The Court of Arbitration for Sport (“CAS”) is based in Switzerland and is considered the elite international dispute resolution forum for legal disputes relating to sports, including commercial disputes (i.e., issues arising from sponsorship agreements or player contracts) and discipline (i.e., doping, non-compliance with codes of conduct). CAS also
Major League Baseball’s Salary Arbitration: A Homerun ADR System
Baseball is the second most-watched sport in the US (tucked behind American football and in front of basketball) and the seventh most watched sport in the world. Major League Baseball (“MLB”) is the American professional baseball organization and the oldest of the major professional sports leagues in the US
Land and Costs for Investing in Lebanon’s Medical Cannabis Industry under the new Medical Cannabis Law
In April of 2020, the Lebanese Government legalized the use of cannabis for medical purposes. In this article, we discuss some of the practical expectations regarding the investment dynamics in the current Lebanese environment and under the new Law. The currently fertile land in Lebanon for the growth of
Two tax dispute resolution committees formed for Dubai (Decree No. 691/2020)
Since around September 2020, the tax dispute resolution committee of the Emirate of Dubai has been inoperable (under reformation). Objections that have been filed since then with the Dubai tax dispute resolution committee had not been decided on. On 25 November 2020, the UAE Minister of Justice issued Ministerial
UAE Supreme Court rules on priority of ‘hidden’ agreements over fictitious contracts
During the Summer of 2020, the Supreme Court ruled on the validity and priority of ‘hidden’ agreements over fictitious (sham) contracts. A similar case was brought to the Supreme Court earlier in 2015 but was not addressed on merits and was rejected procedurally. The Dubai Cassation Court looked at
Commentary on Lebanon’s Medical Cannabis Law
On 20 April 2020, the Lebanese Parliament passed a law permitting the cultivation, trade, research, and use of medical cannabis. The law covers an array of topics ranging from the types of licenses available to the prevention of monopolization in the industry. In providing a deeper look at the
Who owns the content that influencers post?
Influencer marketing has become one of the most successful trends in marketing over the past few years. In 2018, 81% of marketers reported that using influencers to bolster their marketing plans was an effective strategy. But as the influencer marketing wave becomes increasingly more popular, the emerging nature of the industry
Hostile LLC takeovers under the new 100% UAE ownership laws
An announcement took place on 23 November 2020 that foreign investors can have complete ownership of Emirati companies that are governed by the Federal Commercial Companies Law (“CCL”) otherwise known as “on-shore” companies. The concession is limited to limited liability companies and private joint stock companies, including those owned
New Tax Evasion Court (UAE)
New court On 10 November 2020, His Highness Sheikh Mansour bin Zayed Al Nahyan, Deputy Prime Minister and Minister of Presidential Affairs, and Chairman of the Abu Dhabi Judicial Department issued Resolution No. 35 of 2020 (the “Resolution”). Article 1 of the Resolution states that: “A Court is to
English Translation of The Lebanese Medical Cannabis Law
On 20 April 2020, the Lebanese Parliament passed a law permitting the cultivation, trade, research, and use of medical cannabis. W&W has drafted an unofficial English translation of the law: Click Here to Download
UAE Supreme Court ruled tender committee liable for contractor’s rejected bids of 65 million Dirhams
In the late nineties, a contractor sued a government tender committee for AED 65,467,250 in compensation for losses and lost earnings as a result of not being awarded five tenders related to construction and maintenance works that the contractor had bid for. The contractor argued that its five bids
UAE Supreme Court rules late payment penalties apply to voluntary tax disclosures
Issue The first case involving the method of calculating late payment penalties on voluntary disclosures has been adjudicated by the Federal Supreme Court. The Federal Supreme Court has taken a position divergent from that of the tax dispute resolution committees, and the Federal Primary and Federal Appeals Courts on
UAE Federal Primary Court applies Supreme Court ruling on late tax payment penalties
Since early 2019, the tax dispute resolution committees, and Federal Primary and Federal Appeals Courts have ordered the invalidity of applying late payment tax penalties capped at 300% retroactively to voluntary disclosures. On 14 October 2020, the Federal Supreme Court overturned the position taken by the committee and Court
ICC Unveils the 2021 Rules of Arbitration: Adding More Gold to the Pot
The ICC International Court of Arbitration is without a doubt the most preferred arbitral institution worldwide. The ICC Rules of Arbitration provide the greatest deference to party autonomy – allowing parties to arbitration the opportunity to select the arbitral tribunal – and offers a high level of flexibility, by
Getting The Deal Through 2021: Tax Controversy – UAE Chapter
The #1 global guide on tax disputes and procedures. A guide to disputes and controversy arising from complex and multi-layered modern tax laws, with international experts providing overviews and in-depth analysis of relevant legislation and regulation, including jurisdiction-specific tax authorities and third parties, taxpayer rights, enforcement and penalties, dispute
Investment Treaty Arbitration and USD 3 Billion in Taxes
In 2007, Vodafone International Holding, a Dutch company, bought 100% of the shares of CGP Investments, a Cayman Island-based company, for USD 11.1 billion for the indirect control of 67% of Hutchison Essar Limited, an Indian company. The Indian tax department determined that the deal was designed to avoid
UAE Federal Court Restricts Time Limit on Tax Reconsideration Requests
Brief One of the most common questions asked regarding tax reconsideration requests is the consequence of not receiving a response from the Federal Tax Authority (“FTA”) within the statutory timeframe of twenty-five weekdays. The UAE Federal Courts have recently addressed this issue in opining that – if no decision
As the Dubai tax dispute committee possibly reforms – does it affect your right to object to tax penalties?
Brief The tax dispute resolution committees were formed pursuant to the Tax Procedures Law, its Executive Regulations, and specifically Cabinet Decision No. 23/2018. The Dubai tax dispute resolution committee (“Dubai TDRC”) was formed pursuant to Ministerial Decision No. 109/2019 which named the primary judge, the two experts, and the alternate
A Guide to GDPR Compliance
The GDPR (General Data Protection Regulation) which came into effect on May 25, 2018, in brief, is a European Union data privacy law that requires organizations to keep data safe, whilst also giving people more control over how their data is used. Compliance with this law requires a coherent review
President Trump Signs Into Effect a Policy for Space Cybersecurity
The days of the commercial space industry revolution have dawned upon us. With corporations like SpaceX and Virgin Galactic leading the charge, humanity’s grasp for the stars is getting tighter and tighter with each week that passes. But as the commercialization of space becomes a more conventional concept and nations
First Inheritance Tax Disputes
During the Summer of 2020, the first inheritance tax disputes in the UAE made their way to the Federal Primary Court. As the UAE tax systems develop and tax liabilities and consequences become more commonplace, business owners and high-net-worth persons begin evaluating how any liability to the Federal Tax Authorities