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Disruption and prolongation construction claims between Canada and the UK
In the construction industry, disputes often arise due to delays and disruptions, leading to claims for additional time or costs. This article discusses the distinction between disruption and prolongation claims in the United Kingdom (UK) and Canada, with a focus on the application of formulas considering the basis of
Shariah rules and crypto disputes: UAE court judgment and official Fatwa invalidate cryptocurrency transaction
Brief “Bitcoin is a digital currency that does not meet the legal and Sharia criteria that make it a currency subject to the rulings of dealing with official legal currencies recognized internationally. It also lacks the Sharia controls that make it a commodity capable of being exchanged for other
Landmark Judgment on the Extension of Arbitration Agreements to Non-Parties through Indirect Claims in Jordan
The Economic Chamber of the Amman Court of First Instance issued a groundbreaking judgment addressing the topic of extending arbitration agreements to non-parties through indirect claims. Case Background The plaintiff filed a lawsuit against the defendant, demanding a sum exceeding $30 million. In the statement of claim, the plaintiff
UAE Federal Court rules no penalties on voluntary disclosures related to unintentional tax errors
Overview The taxpayer filed its tax return with incorrect amounts by mistakenly calculating the tax rate at a different value than the standard rate of 5%, resulting in an incorrect tax amount. The taxpayer submitted a voluntary disclosure to correct the error, and the Federal Tax Authority imposed a
Navigating International Jurisdiction in Fraud Cases: Scenna v Persons Unknown and Its Implications
Introduction The introduction of a new jurisdictional gateway into the UK Civil Procedure Rules (CPR) in October 2022 has attracted significant attention from practitioners involved in cross-border fraud disputes. The new gateway, provided under CPR PD6B, para 3.1(25), allows parties to obtain ‘Norwich Pharmacal’ relief from foreign non-parties, significantly
UAE cryptocurrency mining disputes: Dubai Court judgment sheds light on Bitcoin mining investment issues
Introduction A recent judgment by the Dubai Appeals Court following a series of civil suits and criminal complaints has shed light on pitfalls and best practices when faced with disputes arising from cryptocurrency mining investments and when litigated before the UAE courts. This case involved a complicated series of
Public procurement construction contract forms under the Austroads and the Australasian Procurement and Construction Council (APCC) Guide
The Austroads and the Australasian Procurement and Construction Council (APCC) published in 2014 the Building and Construction Procurement Guide – Principles and Options, which outlines the various standard forms of contracts for different delivery models, as well as the dispute resolution procedures available. The most commonly used standard form
No tax penalties without Federal Tax Authority public clarification – rules the Dubai tax dispute resolution committee
In various decisions issued by the (second) Tax Dispute Resolution Committee of Dubai, the Committee ordered that tax obligations that are not explicitly provided for in the legislation do not create a tax obligation on the taxpayers until a public clarification is issued by the Federal Tax Authority. Disputes
Australia FIRB commercial land foreign investment guidance 2023
Overview In January 2023, the Foreign Investment Review Board issued a series of guidance notes to assist investors and stakeholders in their engagement with foreign investments in Australia. As a foreign investor, it is crucial to understand the intricacies of the Australian Foreign Acquisitions and Takeovers Act 1975, which
New instruments announced by Dubai Courts to expedite and support enforcement of judgments and arbitration awards
On 22 February 2023, Dubai unveiled a new strategic plan that is set to further advance its judicial system towards a world-class model for efficiency and service excellence. The benefits that will be derived by litigants in Dubai, especially those with high-value claims, cross-jurisdictional disputes, arbitration matters, and litigants
Five years on: developments and dispute resolution under the Canada-European Union Comprehensive Economic and Trade Agreement (CETA)
Overview The Canada-European Union Comprehensive Economic and Trade Agreement (CETA) is a free trade agreement between Canada and the European Union, which came into effect in 2017. The agreement aims to deepen the economic relationship between the two regions and facilitate the flow of goods, services, and investments. One
UAE High Court finds ICC ADGM office subjects Abu Dhabi seated ICC arbitrations to the jurisdiction of the ADGM Courts
Brief Two parties to a construction contract agreed that all disputes would be subject to the International Chamber of Commerce Rules of Arbitration and for the arbitration to be seated in Abu Dhabi. The arbitration award was challenged by one of the parties before the Abu Dhabi Appeals Court.
Corporate income tax disputes under the new UAE Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses
The new UAE law on taxation of corporate (“Corporate Tax Law”) and business income was promulgated on 03 October 2022 and applies to tax periods commencing on or after 01 June 2023. The Corporate Tax Law does not define its own dispute procedure system. The Corporate Tax Law is
Supreme Court of Canada rules inoperability of arbitration agreement in insolvency proceedings (Peace River v Petrowest)
This analysis was first published on Lexis®PSL on 07 December 2022 and can befound here. On 10 November 2022, in a unanimous decision, the Supreme Court of Canada rendered its ruling in the matter of Peace River Hydro Partners v Petrowest Corp. The decision provides clarification on when insolvency proceedings
Dubai High Court denies enforcement of arbitration award against foreign party (Article III of the New York Convention)
The Dubai Cassation Court, the highest tier of court litigation in the Emirate of Dubai, recently rendered judgment rejecting enforcement of an arbitration award against a foreign award debtor on the basis that the debtor does not have a domicile in the United Arab Emirates. Furthermore, the Dubai Cassation
Arbitration in Europe: new rules on third-party litigation funding
On September 13, 2022, the European Parliament passed a resolution to propose a directive (the “Directive”) on the regulation of third-party litigation funding. Although not obvious at first sight, the Directive would also apply to arbitration procedures or other alternative dispute resolution mechanisms.[1] The European Parliament recognizes that, although
Landmark Ontario Appeals judgment in construction dispute permits rescission of surety bond
There has been a recent change in the way surety bonds will be treated in the construction industry as a result of the Ontario Court of Appeal decision in Urban Mechanical Contracting Ltd. et al v. Zurich Insurance Company Ltd., 2022 ONCA 589 (“Urban”). The decision makes it possible
UAE Federal Court rules no tax penalties on payment delays caused by the tax authority
Brief It was evidenced before the Federal Primary Court that the taxpayer had informed the Federal Tax Authority of an obstacle in the online tax filing portal that prevented the taxpayer from being able to file their tax returns. The taxpayer continuously requested resolve of the issues since early
Canada orders divestment of Chinese foreign investors in Canadian critical mineral companies
Decision On 02 November 2022, the Honorable François-Philippe Champagne, Minister of Innovation, Science and Industry, confirmed the decision by the Government of Canada ordering the divestiture of investments by three Chinese foreign investors as follows: Sinomine (Hong Kong) Rare Metals Resources Co., Limited is required to divest itself of
Significant judgment by Dubai Court orders payment of damages in cryptocurrency instead of fiat currency
In a dispute over investment in Dash cryptocurrency, one of the more well-known and established altcoin cryptocurrencies, the Dubai Primary Court ordered payment to the plaintiff in Dash (as opposed to in Dirhams, US Dollars, or UK Pounds). This is one of the first cases in the UAE where
Highlights of the recently published ICSID 2022 Annual Report
The International Centre for Settlement of Investment Disputes of the World Bank (ICSID) published its 2022 Annual Report on 14 October 2022. Highlights of the report include: 346 cases administered by ICSID, marking the largest number of cases ever administered at ICSID in a single fiscal year. A record
UAE Appeals Court invalidates cryptocurrency agreement and defines Ponzi scheme in ‘OneCoin’ transaction dispute
In a rare judgment, the Appeals Court of Ras Al-Khaimah (UAE) applies the elements of contract formation of the Federal Civil Transactions Law to invalidate a cryptocurrency transaction – finding that the object of the agreement did not fulfill the requirements of being “possible, specified or specifiable, and negotiable”.
Canada trade arbitration disputes arising from the European energy crisis
In 2020, Canada was the tenth largest partner of the EU for goods exports and the 16th largest partner for EU goods imports. The EU-Canada Comprehensive Economic and Trade Agreement (CETA) entered into force provisionally on 21 September 2017. As a modern and progressive EU trade agreement, CETA provides
Dubai Court rejects Bitcoin claim lacking proof of crypto-wallet ownership (and solutions for digital asset disputes in the UAE)
Dubai Court rejects claim of loss of 608 Bitcoins for lack of evidence of crypto-wallet ownership. Dubai Primary Court rules: “…the plaintiff had transferred the encrypted currency “Bitcoin” to the defendant…did not indicate how to prove the ownership of the account to the defendant, noting that by referring to
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.