Обзор избранных материалов

Decennial liability is one of the most serious risks in UAE construction. This article explains who is exposed, what triggers claims, how the 10-year period works, and what changes in 2026.

goAML registration is no longer a minor admin task. This article explains which UAE businesses must register in 2026, what the new AML framework changed, and what happens if they fail to comply.

The DFSA removed token lists and exposure caps, changing how DIFC crypto funds are built. This article explains licensing, fund vehicles, suitability testing, and what managers need to launch in 2026.

English-law governing clauses remain widely used in UAE commercial contracts, but recent DIFC reforms changed key assumptions around remedies, jurisdiction, and enforcement. This article explains what international businesses, lenders, and investors should now review before signing UAE-connected deals.

Many UAE non-compete clauses are drafted aggressively but fail when tested in court. This article explains what restrictions courts are more likely to uphold, how mainland UAE differs from DIFC and ADGM, and what employers should do before a senior employee exits.

UAE holding companies face a hard 30 September 2026 deadline for the corporate tax return covering FY 2025. The participation exemption, the QFZP regime, and the audited financial statements requirement under Ministerial Decision No. 84 of 2025 each carry conditions that must be met during the year, not at filing. This article explains what the return actually requires and how to plan the run-up.

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.

В 2026 году компании в ОАЭ сталкиваются с более плотным графиком комплаенса: корпоративный налог, VAT, UBO, AML, e-invoicing, аудит, лицензии, трудовые обязанности и требования свободных зон. В статье объясняем, как выстроить календарь и не пропустить критические сроки.

Материал помогает кредиторам, должникам и участникам спора понять, какие документы нужны и какой путь взыскания или защиты может быть наиболее эффективным. Тема материала: Взыскание торговой задолженности в ОАЭ: быстрые способы исполнения в 2026 году.

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.

Материал помогает инвесторам, покупателям, владельцам и девелоперам оценить юридические риски сделки или спора с недвижимостью в Дубае и ОАЭ. Тема материала: Корпоративный налог в ОАЭ и доход от недвижимости в 2026 году.

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.

Материал помогает технологическим компаниям, SaaS-провайдерам, финтех-проектам и профессиональным сервисам выстроить юридическую структуру, которая соответствует продукту и рынку. Тема материала: Финтех-песочница в ОАЭ: как DIFC и ADGM допускают тестирование продукта.

При создании co-investment vehicle в DIFC или ADGM спонсор должен одновременно оценить тип инвесторов, категорию фонда, форму vehicle, лицензирование менеджера и налоговый режим. В статье разбираем основные варианты и ошибки, которые чаще всего приводят к регуляторным и налоговым проблемам.

Материал помогает владельцам бизнеса, инвесторам и покупателям оценить структуру сделки, права сторон, документы для закрытия и возможные риски после подписания. Тема материала: Как фонды прямых инвестиций выходят из проектов в ОАЭ в 2026 году.

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.