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Dubai Courts on Criminality of Unlicensed Virtual Asset Operations
In a recent decision by the Dubai Court of Appeal, Judgment No. 829 of 2023, the court identified the criminal conviction of a former employee who was found guilty of both embezzling funds and engaging in virtual asset service activities without obtaining the necessary license from the relevant regulatory
Dubai Courts Confirm Employment Salaries are Payable in Cryptocurrency
In a significant evolution of the UAE judiciary’s approach to cryptocurrency, the Dubai Court of First Instance has made a landmark ruling in 2024, effectively recognizing the payment of salaries in cryptocurrency under employment contracts. This decision, rendered in case number 1739 of 2024 (Labour), represents a notable departure
Taxpayer Victory: Abu Dhabi Court Allows Recovery of VAT from Non-Compliant Suppliers
In a recent judgment by the Abu Dhabi Cassation Court, the UAE judiciary has delivered a crucial ruling that has significant implications for taxpayers across the country, particularly concerning the longstanding controversies surrounding Value Added Tax (VAT) refunds. This decision, encapsulated in Judgment No. 648/2024 issued on August 8,
Dubai Primary Court 1024/2024: Evidence Requirements and Director Accountability in Cryptocurrency Claims
Introduction As the UAE courts increasingly face cases involving cryptocurrency transactions, it becomes essential to understand the legal complexities and the critical need for robust evidence. The Dubai Primary Court’s recent judgment in case number 1024 of 2024, issued on 21 May 2024, underscores this necessity. This article examines
War Series: When Geopolitics Meets Arbitration in the UTI vs. Iran Case
In the arbitration case United Technologies International, Inc. v. Islamic Republic of Iran, the Tribunal faced a complex dispute arising from the Iranian Revolution and subsequent geopolitical upheavals. At the heart of the matter were helicopter components that Iran Helicopter Support and Renewal Company (IHSRC) had shipped to United
War Series: Arbitration and the Tax on War Profits
On 15 June 1922, Gustave Ador rendered a significant arbitration award regarding the applicability of a tax on war profits, a decision that resonates through the corridors of international arbitration to this day. This case, arbitrated between the French and Spanish governments, addressed whether Spanish nationals residing in France
War Series: The 1923 Arbitration on War-Risk Premiums
The case of War-Risk Insurance Premium Claims presented a unique challenge for the United States-Germany Mixed Commission. At its core, it revolved around whether premiums paid by American companies for war-risk insurance during World War I could be recovered from Germany. These premiums were for protection against potential war
War Series: Exhaustion of Remedies in Lessons from the Finnish Shipowners’ War-Time Arbitration
In the early 1930s, the arbitration case between Finnish shipowners and the British government over the use of certain Finnish vessels during World War I provides a rich field of study in international arbitration and the local remedies rule. This case, adjudicated in Stockholm, raises fundamental questions about the
Stopping Tax Enforcement in the UAE: Recent Court Judgment Guidance
The enforcement of tax payment orders issued by the Federal Tax Authority (FTA) in the UAE can often lead to court enforcement applications by the FTA to seize assets of delinquent taxpayers. The federal primary court in Abu Dhabi executes FTA applications to enforce tax debts. When a taxpayer
Dubai Landmark Judgment on the Requirement for Signature of a Dissenting Arbitrator
The recent ruling in Case Number 11 of 2024 by the Dubai Court of Appeal, issued on 29 April 2024, sets a pivotal precedent regarding the requirement for the signature of a dissenting arbitrator. This judgment reinforces the principles outlined in the arbitration law, emphasizing the integrity and robustness
Subpoenas in Arbitration in Australia: Recent Guidance by the Supreme Court of Victoria
In the recent decision of Carlisle Homes Pty Ltd v Schiavello Construction (Vic) Pty Ltd [2024] VSC 283, Justice Croft of the Supreme Court of Victoria has provided a critical judgment that underscores the principles governing the issuance of subpoenas in the context of commercial arbitration. This ruling, delivered on
Landmark Ontario Superior Court of Justice Ruling on Arbitration Agreements and Unforeseeable Ground Conditions in Construction (CCDC)
The recent decision in The Trustees of the Knox Presbyterian Church Manotick v. Oakwood Designers & Builders Inc. issued by the Ontario Superior Court of Justice on 10 June 2024 provides a compelling examination of arbitration agreements and the interpretation of construction contracts. Justice Corthorn’s ruling addressed critical issues related
Understanding Tax Group Liability: Key Lessons from Recent Dubai Court Cases
In recent years, the intricacies of liability among members of tax groups have become increasingly relevant in commercial dealings. Several judgments from the Dubai Courts provide profound insights into this subject, highlighting the nuanced interpretations and applications of the law. This article delves into three pivotal cases, underscoring the
Abu Dhabi Court’s Landmark Decision: No Tax Invoice, No Tax Claim
The ruling No. 229 of 2024 by the Court of Cassation in Abu Dhabi on 04 April 2024 sets a new precedent regarding the necessity for taxpayers to provide tax invoices to claim tax debts from debtors. This judgment underscores the importance of adhering to formal documentation requirements in
DIFC Court of Appeal Affirms Enforceability of Foreign Interim Arbitral Awards (Neal v Nadir)
First published on LexisNexis on 04 June 2024 at: https://www.lexisnexis.co.uk/legal/news/difc-court-of-appeal-affirms-enforceability-of-foreign-interim-arbitral-awards-neal-v-nadir Mini-summary In the case of Neal v Nadir [2024] DIFC A 001, the Dubai International Financial Centre (DIFC) Court of Appeal upheld the enforceability of foreign interim arbitral awards, reinforcing the DIFC’s commitment to arbitration and international legal standards.
Impact of the U.S. Supreme Court overturning of the Chevron Doctrine on Commercial Space Regulation
In 1984, the Chevron U.S.A., Inc. v. Natural Resources Defense Council, Inc. decision established the Chevron Doctrine, a cornerstone of administrative law in the United States. This doctrine directed courts to defer to federal agencies’ reasonable interpretations of ambiguous statutes. Its influence extended across various sectors, including emerging fields
Dubai Appeals Court Upholds Compensatory Damages for Cryptocurrency Embezzlement
Brief In Dubai Appeals Court appeal no. 27/2024, the appeals court upheld a decision awarding punitive damages in a case of cryptocurrency embezzlement. The case highlights the judiciary’s stance on financial crimes in the digital currency space, detailing the interaction between criminal and civil liabilities. Facts The plaintiff initiated a
Ontario Court of Appeal Clarifies the Bounds of ‘Constructive Fraud’ in Arbitration Awards
Brief The Ontario Court of Appeal’s decision in Campbell v. Toronto Standard Condominium Corporation No. 2600, 2024 ONCA 218 critically examines the conceptual boundaries of “fraud” within the ambit of the Arbitration Act, 1991. At the heart of this deliberation is whether “constructive fraud” falls under the legislative framework’s definition
NSW Supreme Court Enforces Arbitration Despite Waived Preconditions in Icon SI v. ANSTO
Brief In the pivotal case of Icon Si (Aust) Pty Ltd v Australian Nuclear Science and Technology Organisation [2024] NSWSC 324, the Supreme Court of New South Wales rendered a decision that emphatically underscores the judiciary’s commitment to enforcing arbitration clauses within commercial contracts. The case arose from a dispute
U.S. LNG Exports: A Catalyst for Geopolitical Shifts and Terminal Agreement Disputes
The U.S. LNG Export Boom: A New Energy Landscape The U.S. has become the largest exporter of liquefied natural gas (LNG), driven by significant infrastructure development and advances in natural gas extraction. This growth has led to debates about environmental sustainability, economic effects on communities, and how this aligns with
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
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.