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Trademark protection in the UAE depends on filing first, not using first. This guide walks corporate counsel and brand owners through the registration process under Federal Decree-Law No. 36 of 2021, the cost and timing options after the October 2025 reform, the choice between a direct UAE filing and a Madrid Protocol designation, and the maintenance rules that decide whether a registration survives.

The UAE participation exemption can remove qualifying dividends, share sale gains and liquidation proceeds from corporate tax calculations. This article explains the five Article 23 tests, common filing mistakes and how UAE groups should assess participations before filing.
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