رؤى مميزة

الضمان العشري من أخطر المخاطر في الإنشاءات بالإمارات. يشرح هذا المقال من المعرّض له، وما الذي يحرّك الدعاوى، وكيف تعمل مدة الـ10 سنوات، وما الذي يتغير في عام 2026.

لم يعد التسجيل في نظام goAML مهمة إدارية بسيطة. يشرح هذا المقال ما الأنشطة الإماراتية التي يجب أن تسجل في عام 2026، وما الذي غيّره إطار مكافحة غسل الأموال الجديد، وما يحدث إذا أخفقت في الامتثال.

ألغت سلطة دبي للخدمات المالية قوائم الرموز وسقوف التعرض، مغيِّرة بذلك كيفية بناء صناديق العملات المشفّرة في مركز دبي المالي العالمي. يشرح هذا المقال الترخيص، وأوعية الصناديق، واختبار الملاءمة، وما يحتاج إليه المديرون للإطلاق في عام 2026.

ما زالت بنود القانون الإنجليزي مستخدمة على نطاق واسع في العقود التجارية المرتبطة بالإمارات، لكن إصلاحات مركز دبي المالي العالمي غيّرت افتراضات مهمة بشأن وسائل الحماية القانونية والاختصاص والتنفيذ. يشرح هذا المقال ما ينبغي للشركات الدولية والمقرضين والمستثمرين مراجعته قبل توقيع صفقات ذات صلة بالإمارات.

كثير من بنود عدم المنافسة في الإمارات تُصاغ بعبارات قوية لكنها لا تصمد عند اختبارها أمام المحكمة. يشرح هذا المقال القيود التي يرجح أن تقبلها المحاكم، وكيف يختلف موقف البر الرئيسي عن مركز دبي المالي العالمي وسوق أبوظبي العالمي، وما ينبغي لأصحاب العمل فعله قبل مغادرة موظف كبير.

تواجه الشركات القابضة في الإمارات موعدًا نهائيًا حاسمًا هو 30 سبتمبر 2026 لتقديم إقرار ضريبة الشركات عن السنة المالية 2025. ويعتمد كل من إعفاء المشاركة، وصفة الشخص القائم في المنطقة الحرة المؤهل، ومتطلب البيانات المالية المدققة بموجب القرار الوزاري رقم 84 لسنة 2025 على شروط يجب استيفاؤها خلال السنة، لا عند التقديم فقط. يشرح هذا المقال ما يتطلبه الإقرار عمليًا وكيفية الاستعداد له قبل الموعد النهائي.

Holding a DIFC judgment is only part of the battle. This article explains how creditors enforce DIFC Court judgments against bank accounts, property, shares, and other assets located in mainland Dubai.

A shareholder exit in a UAE company is rarely simple. This article explains how partner buyouts, valuation disputes, deadlock, and forced sale scenarios are handled under UAE law, and what businesses should do before conflict escalates.

UAE professional negligence claims are shaped by short time bars and strict proof requirements. This article explains how claims against auditors, doctors, engineers, and consultants are built and where they fail.

Once a UAE employer crosses 50 employees, the legal obligations change significantly. This article explains the Emiratisation requirements, mandatory workplace policies, grievance systems, and health and safety obligations that apply.

UAE trading companies and manufacturers face supplier disputes regularly: defective goods, short shipments, late delivery, payment refusal, and abandoned purchase orders. This article explains the legal framework under the Commercial Transactions Law and the new Civil Transactions Law (effective June 2026), the five recurring dispute categories, the first 72 hours of dispute response, and the contractual provisions that prevent disputes from escalating.

UAE businesses face more recurring compliance obligations in 2026 than at any point in the country's history. This article maps every federal and free zone deadline by month, explains the new tax penalty regime taking effect in April 2026, the e-invoicing rollout from July 2026, and the cascading consequences of missed deadlines. Includes a month-by-month calendar and a penalty exposure summary.

Unpaid invoices in the UAE require fast, deliberate action. This article explains the enforcement routes that actually recover money, from payment orders in days to asset seizure through the Execution Court.

The FTA conducted 93,000 inspection visits in 2024 and its audit powers expanded from January 2026 under amended Tax Procedures Law. This article explains what triggers an audit, how the process works, what penalties apply, when voluntary disclosure is cheaper than waiting, and how to challenge an FTA assessment through the five-stage dispute resolution process from internal review to federal court.

Corporate tax now reshapes how UAE real estate income is treated across individuals, companies, and free zone structures. This article shows where the 9% risk sits, how exemptions actually work, and how to structure holdings before it becomes expensive to fix.

Multi-entity businesses in the UAE can register as a single taxable person for VAT purposes, eliminating tax on intra-group transactions. This article explains the eligibility conditions under Article 14 of the VAT Decree-Law, the FTA application process, the treatment of intra-group supplies, and the pitfalls that catch businesses after they form a group, including joint liability, input tax dilution, deemed supply on exit, and the misalignment between VAT and corporate tax grouping rules.

Fintech firms testing regulated products in the UAE can enter the DFSA Innovation Testing Licence programme in the DIFC or the FSRA RegLab in the ADGM. This article explains eligibility, application process, testing restrictions, fees, exit routes, and the separate DIFC Innovation Licence for non-regulated tech firms, including how the DFSA Tokenisation Regulatory Sandbox fits into the framework.

Sponsors structuring co-investment vehicles in the DIFC and ADGM face a layered set of decisions across fund category, vehicle type, manager licensing, and UAE corporate tax. This article explains the Exempt Fund and QIF regimes in both jurisdictions, compares limited partnerships, investment companies, ICCs, the new DIFC VCC, and SPVs, and addresses the practical mistakes that most commonly cause regulatory or tax problems.

Private equity exits in the UAE require different legal and tax structuring depending on the route, whether IPO, trade sale, or secondary. This article explains how each exit works, what drives valuation, and how funds prepare portfolio companies for exit.

A practical guide to the UAE's anti-avoidance framework under the Corporate Tax Law, covering the general anti-abuse rule (Article 50), the substance-over-form principle, interest deduction limitation rules (GIDLR and SIDLR), transfer pricing, loss trafficking restrictions, business splitting, group relief and restructuring relief clawbacks, and the participation exemption's anti-avoidance condition. Includes worked examples and compliance recommendations.