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Dubai Cassation Court rejects enforcement of unsigned arbitration award
In April 2021, the Dubai Cassation Court refused to grant an arbitration award writ of enforcement for violation of public policy on the grounds that the reasoning and decision of the award were not signed by the arbitrator. Background In 2020, a net-winner of an international / foreign arbitration
Restrictions on unincorporated joint ventures disputing taxes and tax penalties in the UAE
Issue Companies often engage in, and operate projects, in the UAE through a joint venture or consortium structure. This is often the case in the construction industry. Generally, these joint ventures or consortiums are unincorporated – meaning that the parties making up the joint ventures do not incorporate a
ADGM Arbitration Centre Introduces Protocol for Remote Hearings
The days of the COVID-19 pandemic are gradually becoming a thing of the past and it comes as a sign of glee for companies around the world; but if there is one positive that has been derived from the pandemic, it is the advancement of technology in the workplace
Are Arbitral Awards Truly Confidential: Recent Court Judgment Proves Otherwise
Arbitration is a dispute resolution mechanism that enjoys a multitude of benefits and advantages; one of the prime benefits being the confidentiality that befalls the proceedings and the subsequent arbitral awards. This is because parties do not see any upside to the publicity as disputes do not look good.
Dubai Cassation Court clarifies challenging interim and precautionary arbitration orders
In a recent judgment, the Dubai Cassation Court clarified the procedure for challenging arbitration-related interim and precautionary orders issued by the competent court or the arbitral tribunal (or arbitrator). Case The contract between the plaintiff and the defendant is governed by an arbitration clause. The plaintiff is the beneficiary
Federal Supreme Court restricts tax clarification disputes
In late April 2021, the UAE Federal Supreme Court issued the first judgments on disputes arising out of tax private clarifications. The disputes had previously been adjudicated on by the Dubai tax dispute resolution committee, and by the Federal Primary Court and the Federal Appeals Court. The Federal Supreme
Breaking News: UAE tax penalties reduced and discounts granted
On 28 April 2021, the UAE Cabinet of Ministers issued Decision No. 49/2021 amending provisions of Cabinet Decision No. 40/2017 regulating tax penalties (the “new Decision”). Important highlights: – Late payment penalties reduced from 1% per day to 4% per month. – 300% cap still applies. – New starting
Federal Court finally defines and provides a test for the Tax Benefit Penalty
Recently, in a dispute that Wasel & Wasel was counsel on, the Federal Primary Court ruled providing a definition and test for the ‘tax benefit’ penalty for the first time. What is the ‘tax benefit’ penalty? Of the various tax penalties that are applied by the Federal Tax Authority
UAE Cassation Court rules arbitration clause is suspensive condition
In March 2021, the highest court in the Emirate of Abu Dhabi, the Abu Dhabi Cassation Court, upheld the denial of the enforceability of an arbitration agreement due to the clause merely stating that arbitration shall be governed by the laws of the United Arab Emirates without explicit scope
Dubai Cassation Court rules FIDIC arbitration clause not enforceable
In a recent judgment, the highest Court in Dubai, the Dubai Cassation Court ruled that incorporating a FIDIC contract (general conditions) by reference into a transaction does not necessarily bind the parties to the arbitration clause therein that FIDIC contract (general conditions). In this judgment, the Dubai Cassation Court
New Dubai Tax Dispute Resolution Committees now deciding on 2020 and 2021 objections
Brief Since around September 2020, the tax dispute resolution committee of the Emirate of Dubai has been inoperable (under reformation). On 25 November 2020, the UAE Minister of Justice issued Ministerial Decree No. 691/2020 on the Formation of Tax Dispute Resolution Committees for the Emirate of Dubai. The Emirate
Entering the Lebanese Cannabis Market Extra-Jurisdictionally
On 20 April 2020, the Lebanese Parliament passed a law permitting the cultivation, trade, research, and use of medical cannabis (the “Lebanese Cannabis Law”). Despite an emphasis on the use of cannabis for medical purposes, the Lebanese Cannabis Law permits the use of cannabis for “industrial” purposes as well,
Foreign Investments in Lebanon for Medical Cannabis Investors
On 20 April 2020, the Lebanese Parliament passed a law permitting the cultivation, trade, research, and use of medical cannabis. The passing of the law by Lebanon creates an opportunity for leading medical cannabis companies globally to enter the Lebanese market. There are six classes of license applicants including
PRECEDENT: UAE Supreme Court pierces the corporate veil and finds foreign company liable for its UAE subsidiary in USD 1.2 billion energy dispute
Summary The UAE Supreme Court ruled that foreign companies engaging in commercial activities in the UAE are liable for the actions of their UAE subsidiaries even where the UAE subsidiary is the party to the contract in dispute and not the foreign company. The Supreme Court considered the following
UAE Cassation Court finds arbitration agreement waived if parties engage in court proceedings
In a recent judgment by the Abu Dhabi Cassation Court, the Cassation Court found that the engagement of parties in the court and expert procedures – even whilst challenging the jurisdiction of the courts due to an arbitration agreement – should be considered by the courts in determining whether
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
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.