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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
Korean Investment in Canada: The Gateway to the U.S. EV Market
Investing in Canada: A Strategic Move for Korean Companies Recent developments in international agreements and U.S. legislation present unique opportunities for Korean companies investing in Canada’s clean energy sector. The Memorandum of Understanding (MOU) between Canada and Korea announced in May 2023 has laid a firm foundation for Korean
Dubai Court finds Canadian company and its owner liable in USD 7M cryptocurrency dispute
Background The plaintiff, a Canadian businessman, filed a suit before the Dubai Primary Court against the first defendant, an individual who owned the second defendant, a company established according to the laws of British Columbia, Canada. The company operated in the cryptocurrency market, facilitating the buying and selling of
Abu Dhabi Court upholds out-of-scope award and indirect arbitration claims
A recent case from the Abu Dhabi Cassation Court serves as an exemplary canvas on which several key arbitration concepts were explored, particularly concerning the validity and enforceability of an arbitration award that delves beyond the scope of its underlying arbitration agreement and the role of indirect claims in
FIDIC 2023 Guide: Navigating Risk Effects and Contractor Relief Amidst COVID-19, Inflation and War
The COVID-19 pandemic and the ongoing war have posed unprecedented challenges to the construction industry worldwide. Projects have faced significant disruptions, delays, and cost escalations due to factors such as unavailability of goods, supply chain disruptions, and fluctuating market conditions. In such scenarios, it is crucial for the parties
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.