Introduction: UAE Mainland vs Free Zone Strategic Guide The implementation of Value Added Tax (VAT) in the United Arab Emirates introduced a structured framework for businesses to account for tax on the supply of goods and services. However, in commercial practice,...
Introduction: UAE Mainland vs Free Zone Strategic Guide Establishing a company in the United Arab Emirates (UAE) is far more than a procedural formality. It is a strategic legal decision that directly affects ownership rights, tax exposure, operational flexibility,...
Introduction In a significant 2026 ruling, the Fujairah Federal Court addressed a recurring and highly sensitive issue in UAE commercial practice: whether a cheque issued as a security instrument can be enforced through direct execution proceedings as if it were a...
Introduction In a significant criminal ruling issued on 28 January 2026, the UAE Federal Supreme Court addressed essential principles governing judicial reasoning, evidentiary assessment, and the treatment of substantive defenses in money laundering cases. The...
A Paradigm Shift in Regulation, Governance, and Investor Protection with the New UAE Capital Markets Framework. The introduction of Federal Decree-Law No. 33 of 2025 concerning the Regulation of the Capital Market represents a landmark development in the evolution of...
A Comprehensive Legal Analysis under Central Bank Circular No. 9/2025 The Central Bank of the United Arab Emirates has introduced a significantly strengthened regulatory framework governing dormant accounts and unclaimed funds through Circular No. 9/2025 dated 10...
