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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
War Series: Recent Submarine Cable Attacks, the 1923 Cuba Submarine Arbitration, and Business Considerations
The global digital infrastructure relies heavily on a vast network of submarine cables, which carry approximately 95% of international data traffic. These undersea cables are the lifelines of modern communications, finance, and commerce. However, escalating geopolitical tensions in regions such as the Red Sea, the Hormuz Strait, and the
Landmark Ruling by Federal Court of Australia on Crypto Margin Extensions
In the recent case of Australian Securities and Investments Commission v Bit Trade Pty Ltd [2024] FCA 953, the Federal Court delivered a pivotal judgment that resonates deeply within the cryptocurrency industry. The court scrutinized the nature of Bit Trade’s “Margin Extension” product, ultimately finding that it constitutes a credit
Ontario Appeals Court on Arbitration Act Restricting Appeals of Arbitrator Appointment
In a recent decision by the Ontario Court of Appeal—Toronto Standard Condominium Corporation No. 2299 v. Distillery SE Development Corp., 2024 ONCA 712—the court tackled the thorny issue of appealing court-appointed arbitrators. This case serves as a stark reminder of the limitations imposed by arbitration legislation on court intervention and
War Series: Investment Protection Treaties in War for Investors in the Middle East (GÜRİŞ v. Syria)
The recent arbitration award in the case of GÜRİŞ and others v. Syria (ICC, Final Award, 31 August 2020) offers a timely reminder of the complexities businesses face when operating in conflict zones. As tensions rise in parts of the Middle East, understanding the obligations of host states under
Flying Fish 1, Mid-East War, Northern Sea Route, and Lessons from the Arctic Sunrise Arbitration
The world of maritime trade is no stranger to change, but recent events have stirred the waters in unprecedented ways. The Flying Fish 1, a 4,890 TEU container ship, has made headlines as the largest vessel of its kind to traverse the Arctic waters, charting a course from Europe
War Series: Sports (Basketball) Contracts and War as Force Majeure in Arbitration
The case Jarrell Isaiah Brantley v. Basketball Club Unics (BAT 1813/22) was an international sports arbitration introduced on April 19, 2022 and has since been concluded. The dispute was adjudicated under the Basketball Arbitral Tribunal (BAT), using the BAT Arbitration Rules 2022, with the seat of arbitration in Geneva.
Bitcoin Loans Upheld by the British Columbia Supreme Court
The recent judgment in Nguyen v. Tambosso (2024 BCSC 1551) is significant for its recognition of loans made in cryptocurrency, specifically Bitcoin, under standard legal principles of contract law. The Supreme Court of British Columbia unequivocally held that loans denominated in Bitcoin are enforceable and treated in the same manner
When Iran Sued NASA: A Lesson in Earnest Money and Space Launch Transactions
Few cases stand out as starkly as the Telecommunication Company of Iran (TCI) v. NASA. The case, heard by the Iran-US Claims Tribunal (IUSCT) in 1984 dealt with the often misunderstood concept of “earnest money” within the context of space launch negotiations. The case highlights the critical importance of understanding contractual
Supreme Court of Western Australia on the Limits of Expert Determination vs. Arbitration
The judgment in Silverstream SEZC v Titan Minerals Ltd from the Supreme Court of Western Australia shines a light on a vital and often misunderstood aspect of dispute resolution—the interaction between expert determination and arbitration. The case pivots around the refusal of a stay of proceedings sought by Titan Minerals
The Regulatory Void: Why Space Flight Suppliers Face Heightened Risks
As the commercial space flight industry continues to expand, the nature of liability within this domain presents challenges that are distinctly different from those faced in more established industries. While certain principles, such as the need for robust contracts and clear indemnification clauses, are universal, the specific hazards, regulatory requirements,
British Columbia Supreme Court on Court Applications Rendering Arbitration Agreements Inoperable
In the recent case Montaigne Group Ltd. v. St. Alcuin College for the Liberal Arts Society, 2024 BCSC 1465, the Supreme Court of British Columbia examined the interaction between court applications and the enforceability of arbitration agreements. The court’s findings provide significant insights into how actions taken in court can
Australian High Court on Functus Officio and De Novo Review of Arbitration Awards
The High Court of Australia’s ruling in CBI Constructors Pty Ltd v Chevron Australia Pty Ltd [2024] HCA 28 marks a significant development in the jurisprudence surrounding the finality of arbitral awards and the extent to which courts can intervene in arbitral proceedings. This decision centers on whether an arbitral
War Series: Civil War and Force Majeure in Global Construction
The arbitration between Ermir İnşaat Sanayi ve Ticaret A.Ş. and Biwater Construction Ltd., adjudicated by a sole arbitrator under the ICC Arbitration Rules, offers several critical lessons for construction companies operating in regions vulnerable to civil unrest. This case, which revolved around a construction project in Libya that was
War Series: Defining ‘War’ in Arbitration Awards and NATO Operations (Kosovo)
The arbitration award referenced in the UK Court of Appeal judgment [2002] EWCA 1878 delves deeply into the meaning of ‘war’ as interpreted by arbitration tribunals and its implications for contractual obligations. This award, rendered by a distinguished panel of arbitrators, underscores the nuanced approach that arbitration tribunals take
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.