M&CO Legal > Firm Profile

The firm: 

M&CO Legal, formerly referred to as Mahmood Hussain Advocates and Legal Consultancy LLC (MHLF), was founded in September 2012 by Dr. Mahmood Hussain. Since then, the firm has grown to be one of UAE’s leading legal service providers, an active boutique firm with international exposure and expertise that focuses on select clients and quality mandates. 

The firm is distinguished for providing solution-oriented and value-adding services to its clients with strong knowledge and understanding of client’s business and commercial needs. This success is attributed to the nationally and internationally trained team of regional and global lawyers. M&CO Legal is supported with strategic and planning expertise which is essential for conflict resolution, corporate, policy development, and legislative services. 

The firm is now well established and recognized as an arbitration and conflict resolution expert in commercial and corporate matters and is noticeable in providing comprehensive legal solutions for complex legal challenges. 

The team is dedicated and has extensive knowledge of UAE laws. M&CO Legal lawyers also have the skills to blend international best practices into their services, which helps meet the region’s unique needs. 

The firm specializes in providing advice on mergers and acquisitions, and complex business transactions which include but are not limited to private equity deals, corporate governance, and legal structuring. 

Over the years, M&CO Legal has nurtured and grown a client base that includes high-net-worth individuals, major corporations, LLCs, family-owned businesses, private and public stock companies, and governmental and semi-governmental bodies. 

The uniqueness of M&CO Legal experts can be seen in their focus on client satisfaction. As a UAE-based law firm equipped with highly regarded lawyers, registered by different legal bodies such as England and Wales Courts, and the Indian Bar Association,  as well as French, Lebanese, and other jurisdictions, the firm today celebrates its diversity, not only on its ethnic backgrounds but the ability to access different legal systems with the capability to maintain more than ten different languages and dialogues so to assure that M&CO Legal clients are served by international standards with local knowledge. 

We ensure that we exceed client expectations. Our team of lawyers and staff provide expert solutions that fulfill clients’ goals. The team is available when and where needed and always ready to offer expert legal representation. 

 Overview:

M&CO Legal has over the years become known for providing high-end solutions to legal problems. The firm ensures that all clients, whether local or regional, achieve the desired results. 

We are equipped and have the most dynamic, skilled, and effective litigation and arbitration experts in different fields Our lawyers and staff have unprecedented experience in negotiating, dealing with legal issues, and litigating. We do this by first understanding our client’s business and their working environment. 

This enables us to partner with the client in pursuing the best strategic action that steers them away from all legal challenges encountered during business operations. 

Our mission:

To promote the firm’s sustainable growth through its internationally recognized brand. To provide effective legal services through an efficient service process so as to serve clients with the best global practices while helping them achieve their interests and aspirations.

Services:

M&CO Legal is committed to consistently providing exceptional legal services. We dedicate ourselves to representing our client’s best interests as efficiently and effectively as possible.

M&CO Legal represents clients across a wide range of practice areas. These include:

• Criminal law
•  Insurance
• Litigation
• Arbitration
• Entertainment + Art
• Corporate/ Commercial
• Government policy and regulations
• Construction and engineering
• Franchise and company setup
• Family and personal status
• Employment and labor law
• TMT and intellectual property
• Financial services

 

Doing Business In

United Arab Emirates (UAE)

The UAE and the middle-east has always been a fascinating place for the outside world; some still imagine it as a land of flying carpets and magic lamps, while others know it as a modern sophisticated country exemplified by the engineering marvel the Burj Khalifa. Doing business in the UAE is a topic that has had a myriad articles written on it. Here we provide an overview of the various aspects that make living and doing business in the UAE so attractive.

We start with the very basic requirements of a conducive environment for doing business and the reasons why UAE is quickly emerging as the most attractive investment destination for the global investors.

Infrastructure. This is considered as a most important barometer for assessing a nation’s economic development. UAE has the most advanced infrastructure facilities in the region which is at par with any developed nations. Ranging from having the world’s busiest airport to well-connected roads to telecommunication, UAE, boaster in having world class facilities that have supported economic growth and enabled ease of doing business in the country.

Security and safety of life and property. UAE has been ranked one of the safest countries to live in. Around 200 nationalities live and work in the UAE. The UAE’s legal and procedural framework allows commerce to thrive; unhampered by bureaucratic red tape and corruption.

Banking system. Next we touch upon the two other areas of prime importance to business -banking services and taxes. The UAE offers a modern banking system with the Central Bank at its apex. The financial service sector is of international standards as can be found in the most sophisticated economies of the world.

Taxes. With regard to taxes, personal income is not taxed in the UAE. Corporate tax is levied on hotels, foreign banks and oil companies. Further, the UAE has signed a number of double taxation treaties with other countries. In 2018, the Value Added Tax (VAT) was introduced. VAT is charged at a flat rate of 5% on goods and services; with certain exemptions such as education and preventive healthcare.

Skilled workforce. Employment or the labour market is another significant issue. What sets UAE apart is that the employment pool, which mostly consists of expatriate labour. Further the UAE visa regulations are amenable for the employers to recruit skilled workforce from any part of the world. The issues of visas, document verification and authentication and embassy rules for employment of their nationals are additional elements which must be factored in while doing business in the UAE.

Legal System. To support all the above, the UAE has a responsive and transparent judicial system. The administration of justice is thorough a three tier system of courts, the Court of First Instance, the Appeal Court and the Court of Cassation. While the UAE has a civil law system, the DIFC Courts in Dubai and the ADGM Courts in Abu Dhabi are common law courts where proceedings are conducted in English.

Conducting business in UAE

Having looked at the broader picture we turn your attention to some details- a good starting point is to understand that the UAE is divided into the “Mainland” and the “Free Zones”. While the mainland requires UAE national participation in most forms of business enterprise, the free zones allow for 100% ownership by foreign nationals (with exceptions for certain types of business). As expected there are certain limitations on a free zone company doing business in the mainland.

Therefore one of the first questions that a new entrant to the UAE is faced with is whether to incorporate in a free zone or on the mainland? The answer would generally depend upon the kind of business, the purpose of setting up in the UAE and where the end customers are located.

If the business is to be conducted on the mainland; then the next question is what are the legal forms of business? While many legal forms such as partnerships, limited partnerships etc. are possible, a limited liability company is generally the preferred form as it allows for a wide range of activity while offering protection due to the nature of a “limited liability” enterprise.

However there is a requirement that 51% of such mainland LLC must be owned by UAE nationals who are either individuals or wholly UAE national owned companies. This requirement has been qualified by a 2015 amendment to the company law, where it is envisaged that foreigners may own 100% equity in a mainland LLC, in certain sectors. Traditionally the relationship between the UAE and the expatriate shareholder worked on trust; there was hardly any paperwork and very few disputes. As more sophisticated business entered the UAE markets the relationship between the UAE and foreign shareholder has become more complex and document oriented as is expected of any modern business.

The Free Zones with access to ports are the natural choice for businesses that mainly use the UAE ports as a centre from which they operate into Africa, CIS and India. There are about 40 free zones in the UAE.

Specific Free Zones are often dedicated to a particular activity, such as the Dubai International Financial Centre which is the leading financial hub for the Middle East, Africa and South Asia and hosts many international and local banks and financial service providers; while the Dubai Silicon Oasis dedicated to modern technology based industries. Similarly the Jebel Ali Free Zone focusses on trade and manufacture and houses about 7500 companies, of which about 100 are in the Global Fortune 500 enterprises. The Dubai Maritime City is the only specialized maritime cluster in UAE and GCC that covers the entire gamut of marine industry needs under one umbrella such as ship repair, yacht manufacturing, marine suppliers and engineering.

Healthcare and Education. Last but not the least, behind the “business” there are people and families. The modern healthcare facilities and educational opportunities (local or branches of foreign institutions) make UAE a natural choice for both business and family.

From the discussions above, it is evident that UAE market encompass all the essential elements to enable the investors to thrive their business. It is for this reason, UAE is popularly known as “the land of opportunities”.

Interviews

Press Releases

COVID-19 – Rent reduction in response to lockdown

11th January 2021 The return to a state of lockdown has hit many businesses and entrepreneurs hard. Meanwhile, the courts are arriving at different conclusions regarding whether government-mandated business closures justify rent reductions.

Legal Developments

Artificial Intelligence: Benefits, Limitations, and UAE Government Initiatives

25th April 2024 I. Introduction: AI has been the subject of countless news articles, trending as a key topic on social media sites as well as government concern relating to its potential misuse.

Procedural Remedies for Delayed Arbitral Awards under UAE Federal Law No. 6/2018 on Arbitration

27th March 2024

I.                   Introduction

In accordance with the stipulations set forth in Article 42/1 of the UAE Federal Law No. 6/2018 on Arbitration (the "Law"),

Navigating the Legal Framework of UAE’s New Finance Lease Legislation

6th March 2024 On September 25, 2023, the United Arab Emirates (“UAE”) declared the enactment of Federal Decree-Law No. 32 of 2023 on Finance Lease (“New Law”), which shall come into effect on March 29,

Overview of the Insurance Disputes in the UAE

3rd March 2023 Insurance disputes in the UAE are an increasingly common occurrence. As the number of insurance policies and claims has increased over the years, so too has the number of disputes. In this article, we will look at the causes of insurance disputes in the UAE, the legal framework governing such disputes, and the steps that can be taken to resolve them.

INTERIM MEASURES – EX PARTE APPLICATIONS: FRIEND OR FOE?

3rd March 2023 Typically, Parties undergoing disputes submit Ex Parte applications if they anticipate that giving notice could defeat the purpose of the application (for example, freezing injunctions or search orders). While Ex Parte applications are accepted by most Courts, its still fairly untrod territory during Arbitration/s.

ARBITRATION: INTERIM MEASURES IN CONSTRUCTION MATTERS EX PARTE APPLICATIONS – FRIEND OR FOE?

11th January 2023 Typically, Parties undergoing disputes submit Ex Parte applications if they anticipate that giving notice could defeat the purpose of the application (for example, freezing injunctions or search orders). While Ex Parte applications are accepted by most Courts, its still fairly untrod territory during Arbitration/s.

The concept of Limitation Period and its application in tortious liability under the UAE Legal System

7th November 2022 Introduction - The concept of limitation periods has been principally adopted by the UAE legislator from the doctrine or the fiqh of two (2) Islamic scholars, namely “ Al Maliki “ and “ Al Hanafi “, considering that the UAE constitution provides in its Article seven that the Islamic Shari’ah is the principal source of legislation in the UAE.

Bank Guarantees and Employee’s Protection Insurance Schemes

3rd October 2022 On 20^th September 2021, the Federal Decree Law No. 33 of 2021 (the “Federal Labor Law”) was issued, which superseded the abrogated Federal Law No. 8 of 1980 on Labor Relations. The Federal Labor Law came into force on 2^nd February 2022 and currently, governs the labor/ employment relations in the UAE.

Legal Changes Impacting the Capital Market and Joint Stock Companies in UAE

2nd August 2022 Federal Law No. 32 of 2021 on Commercial Companies (“New CCL”) came into effect on 2^nd of January 2022 to entirely replace Federal Law No. 2 of 2015 on Commercial Companies (“Old CCL”).  

The Future of Virtual Assets in Dubai

21st June 2022

Introduction:

Back in 2021, at “Connect 2021” conference, the Facebook founder Mark Zuckerberg had announced a new era in social media history, via his new project, named, MetaVerse (“Meta” or “MetaVerse”) that is a wide-ranging and interoperable network of 3D virtual worlds, where these worlds are presented in real time, they can be tried simultaneously and continuously by an unlimited number of users.

The Seat of Arbitration & Its Significance

5th May 2022

Introduction

The seat of arbitration, not to be confused with the geographical location of arbitration hearings, is an important aspect in both international and domestic arbitrations, and one that is often overlooked or not given proper consideration.

Principles of Anti-Money Laundering and Combatting the Financing of Terrorism

30th March 2022

Introduction and Applicability of the Regulations

Money laundry is a process by which the source of illegal funds is disguised to allow its unsuspicious expenditure by mitigating the risks associated with jeopardizing the source of such illicit funds. Often, terrorist and illegal organizations utilize laundered money to fund themselves and their operations. Hence, both activities are often associated with one another.

UAE’s New Federal Law on Countering Rumors and Cybercrimes– Key Amendments

28th March 2022 The UAE Federal Law by Decree No. 34 of 2021 (the “New Law”) on Countering Rumors and Cybercrimes was introduced in the UAE amongst the new legislative introductions in light of UAE’s 50^th anniversary which has now come into force on January 2^nd, 2022. The New Law is a reform of the repealed Federal Law by Decree No. 5 of 2012 on Cybercrimes (“Repealed Law”).

The Concept of Dispute in the UAE Courts

25th February 2022

Overview:

Generally, filing a case is deemed to be the right to resort to litigation and/or courts to seek and to protect a legal position claimed by the claimant(s) against the defendant(s), conditional to the satisfaction of the capacity of the parties of the said proceedings (the “Case”).

The Notice Period Under UAE Federal Decree by Law No. (33) of 2021 Regulating Labour Relations.

19th January 2022

Background

The UAE’s labor laws and regulations have undergone immense changes in the past few years that cater to the ever-growing market demands and its accompanying legal framework.  Federal Decree by Law. (33) of 2021 (“2021 law”) which repeals Federal Law No. 8/1980 Concerning the Regulation of Labor Relations has introduced significant changes entering into force on the 2^nd of February 2022. One of such changes introduced under 2021 Law is regarding the notice periods which is the period that both parties to the contract shall abide by in the event that either of them wishes to terminate the employment contract.

Work patterns under the Federal Labour Law

24th November 2021

Background:

The Covid-19 pandemic and its global implications and fluctuations (the “Covid-19 Implications”) have negatively affected the global economy; however, the said pandemic highlighted several positive points that could not have been raised without the pandemic and the virus exposure all over the world. One of the most important positive points resulted from the Covid-19 Implications is the flexibility in working patterns around the world, particularly, the feasibility of working from home in different sectors and professions.

Benefit of Justice Principle in Arbitration

1st November 2021

Introduction:

The Benefit of Justice Principle is deemed a well-established fundamental principle that is frequently applied by courts in different legal systems either common law or civil law courts (the “Benefit of Justice Principle”).

THE APPLICABILITY AND ENFORCEABILITY OF CONDITIONAL CLAUSES IN THE CONSTRUCTION CONTRACTS UNDER THE UAE LAWS

14th October 2021

INTRODUCTION

“Conditional Payment Clauses” also generally known as “back to back provisions” commonly form part of the construction contracts[1] in the UAE and are frequently incorporated therein. Generally speaking, such provisions are a common feature of the sub-contractor’s / sub-consultant’s payment terms[2], and subject the payment of the sub-contractor/ sub-consultant to a suspensive condition, e.g. the receipt of the payment by the main contractor from the employer.

UAE Arbitration Law and Public Policy In Relation To The Perspective of Arbitrability Example Of That Concept

15th September 2021 The UAE regime governing arbitration was fundamentally altered in 2018. Prior to that date, arbitration was governed under Articles 203 to 218 of the UAE Civil Procedures Law (Book 2).

PRE-CONDITIONS TO ARBITRATION: IS STRICT COMPLIANCE NECESSARY?

1st June 2021

Introduction

Many dispute resolution clauses, in which arbitration is the agreed mode of dispute resolution, often require that parties – before initiating any arbitration proceedings – either (i) follow a structured mechanism to settle disputes and/or (ii) engage in good faith settlement negotiations with the ultimate aim of resolving their disputes or differences amicably. With the considerable costs associated with the initial stages of arbitration proceedings (especially in large value claims), it is hardly surprising that parties choose to incorporate such pre-conditions into their contractual agreements.

I am a Manager I am In Jeopardy

6th April 2021

A Manager or a member of board of managers of the Limited Liability Company is considered to be a pillar of the company and its most important employee, thus Federal Law No. 2 of 2015 on Commercial Companies in the United Arab Emirates regulated clearly and in detail a chapter of legal articles regarding the management of the company, specifying the method of the manager appointment, removal and resignation, as well as his powers and responsibilities.

UAE Employment Practices and Development Under COVID-19

5th February 2021 Work and business concerns in the UAE are getting back to an ever-evolving new normal. The population continues to social distance, wear masks, and the government is now vaccinating to control the spread of the virus.

Foreign Direct Investment under the UAE Federal Commercial Companies Law Amendment

11th January 2021 Background: There is no doubt that the United Arab Emirates (“UAE”) has been one (1) of the most important investment centers and a venue for all the investors around the world. In 2018, the UAE was ranked the 1^st Arabian country with respect to the ability of Foreign Direct Investments (“FDI”), and acquired 33.3% of the total attributed to the Arabian countries. Moreover, the UAE was ranked the 27^th worldwide in this regard.

Foreign Direct Investment under the UAE Federal Commercial Companies Law Amendment

11th January 2021 Background: There is no doubt that the United Arab Emirates (“UAE”) has been one (1) of the most important investment centers and a venue for all the investors around the world. In 2018, the UAE was ranked the 1^st Arabian country with respect to the ability of Foreign Direct Investments (“FDI”), and acquired 33.3% of the total attributed to the Arabian countries. Moreover, the UAE was ranked the 27^th worldwide in this regard.

THE PRINCIPLE OF LIMITATION OF LIABILITY IN A LIMITED LIABILITY COMPANY

10th June 2020 A. INTRODUCTION The protection provided by a limited liability company is an important aspect of the business structure as it allows shareholders of a company to not be personally liable for the debts of the company.

Me or Them is the Ethical Test in Crisis

28th April 2020 It is the moment of truth when our morals and business opportunities are evaluated by ethics, humanity and wellbeing of our businesses. This moment is examined and evaluated by internal and external factor but nonetheless based on and are connected with timely and effectiveness of such decision. In today’s world the real threat to our business continuity and the ability to absorb the business and financial damages caused by COVID 19 is both real life test and real tool of our audit towards the performance of our risk management and the cultural segments embedded in our organization objectives.

Now it is the time for Restructuring

27th April 2020

The word “Restructuring” is the most spoken phrase in the corporate lifetimes and arguably the least understood by the company’s management. As restructuring in many of these entities is not connected with the future planning of the organization but it is in many cases has been associated with the action to be taken after the fall. Simply the “Restructuring” for many of us is the action taken after the collapse of the wall!!!

Is the Positive List an FDI Economic or Legal Game Changer

27th April 2020 Once again, the United Arab Emirates proves itself as the Middle East friendliest investments market. The pass of the investments Positive List by the Federal Ministerial Cabinet is a clear indication that UAE economy planners do understand that in this new world order, open market strategy is the only way to go to achieve a stable economy outcome while we evidence some international market drivers create more monopolistic approach and more protection towards their local businesses. This approach is both harmful and creates more international conflicts as we now face between the superpowers.

COVID-19: What does it mean for the insurance sector?

27th April 2020

As discussed in our previous article[1], the effects of COVID-19 have gone beyond what we consider to be a health hazard. With the world coming to a sudden halt, there are claims being made that the stock markets have suffered the worst quarter since the year 1987[2] and we are yet to see the ultimate impact of this pandemic. This economic disruption means that there is likely to be an increase in claims, resulting in implications for the insurance industry as that is where the burden of loss is likely to be shared. As a result of the same, the UAE Insurance Authority has issued Circular No. 3 of 2020 requiring insurance companies to take adequate measures during this time so that they continue to operate and serve their customers – the contents of which have been discussed in our previous article[3].

History of Federal Law No. 14 for the year 2014 on combating the communicable diseases

23rd April 2020 A-     Introduction and history of the Law No. 14 for the year 2014 Following the Emirates Union on 2 December 1971 and the formal declaration of the establishment of the United Arab Emirates, notable plans and strategies have taken place to encourage investments and economic growth. The positive outcome of the said economic growth strategies turned the UAE to be a very attractive environment for foreign investment. Large global economic entities and companies started to pump their investments in the UAE and the country became one of the largest destinations in the region and the world for foreign employment.

Impact of COVID-19 on banks, insurance companies and the economy of the UAE: Key Considerations

31st March 2020 The outbreak of Covid-19 has been classified as a pandemic by the World Health Organization. Affecting approximately over 100 countries and territories, not only has it become a public health emergency, but with its growing effect and the precautionary measures being undertaken globally, it has also shaken the world economy; the effects of which are unlikely to wither away quickly.

Coronavirus and its impact on the performance of commercial contracts from a UAE legal perspective

24th March 2020 Force Majeure comes from a French term that literally translates to “greater force” and are commonly included within commercial contracts. The term Force Majeure in a legal context excuses a party from not performing its contractual obligations that have become impossible or impracticable because of an event that the parties have not foreseen. Force Majeure clauses may set out various events such as wars, riots, “acts of God” and or natural disasters. In the instance that one of these events occurs, the clause will usually prescribe what the parties must do next. For example, a party claiming Force Majeure will have to notify its counterparty and take reasonable steps to ease the damage that has occurred to the contractual performance.

NON-COMPETE PROTECTION LAWS; PARTNERS & SHAREHOLDERS IN UAE

2nd March 2020 I. A deep-dive into UAE laws for business partners and shareholders.

Discrimination in Football: Its most famous cases,the evolution of its regulations,and its remedies

6th February 2020 According to Oxford dictionary, discrimination is “The unjust or prejudicial treatment of different categories of people, especially on the grounds of race, age, or sex.”

ENFORCEMENT OF FOREIGN JUDGMENTS IN THE UAE

7th January 2020 Simplifying and contributing to the judicial nexus worldwide: In a globalised era, where business operations transcend geographical boundaries, countries and governments enter into bilateral/multilateral conventions or treaties to aid reciprocal recognition and enforcement of foreign judgments. With people and assets easily operating across borders, there are a multitude of disputes affecting corporates and PSUs that span multifarious jurisdictions. In this regard, another astounding foresightedness championed with prodigious effort, has orchestrated the United Arab Emirates as an integral part of the international comity.

REGULATIONS CONCERNING FINTECH COMPANIES

17th December 2019 Fintech, in general terms, means the usage of technology for the provision of financial services. In recent years, UAE has seen a vast and rapid growth in the companies and institutions that are working towards developing and using technology, products, services etc. for the purposes of providing financial services in and outside of UAE. Considering the financial nature of the services that are envisaged to be provided by such entities, such services are regulated by the competent authorities in the respective jurisdiction in the UAE. Further, generally, financial activities attract the implications of relevant financial services regulation(s) in the UAE, which are discussed herein below.

The protection of Trademarks including the mechanism of Preventive Measures by its owner

25th November 2019 1- Introduction : The trademark is like the identity card of products, goods and services that form the backbone of the state economy and the activity practiced by persons - individuals or groups - that was industrial, commercial or service.

Right of Set off under the UAE Civil Transaction Law No. 5 of 1985 and the view from the DIFC

15th October 2019

In a 2018 judgment the DIFC, discussed and decided upon the concept of set-off under the UAE Civil Transaction Law No. 5 of 1985 (the “Civil Code”).

SPORTING THE LAW | The UAE PERSPECTIVE

27th September 2019

Developing transparent and sustainable regulatory structures that conform to global measures: International sporting events have undergone tremendous metamorphosis over the past few decades, and today they generate large amounts of revenue throughout the world. Europe, Africa and Middle East account for the second largest sports market in the world whilst sponsorship being one of the fastest growing segments. With advocacy of the assiduous sovereign counsel and an exemplary think tank, the UAE, in particular, has earned prominence as a hosting destination for world sporting events.

Attachment Of A Bank Guarantee In Light Of The Provisions Of The Dubai Court Of Cassation

6th August 2019

The bank guarantee is a very important tool in the business process it ensures that the liabilities of the debtor will be met in the event that the debtor fails to fulfill the contractual obligations; Pursuant to Article 411(1) of Federal Law No 18 of 1993 – Commercial Transactions Law (“CTL”), a bank guarantee is an undertaking issued by a bank (the “Guarantor”) to settle the debt of a client (the “Principal Debtor”) owed to a third party (the “Beneficiary”), in accordance with the conditions agreed and included in the guarantee deed, which may be for a definite or indefinite period of time”.

First Nullification of a Domestic Arbitration award under the umbrella of the new Federal Arbitratio

24th June 2019

Abstract:

Recently, the UAE has promulgated Federal Law Number 6 for 2018 (UFAL 2018) at the time when procedures for ratifying of arbitral awards have been changed substantively. The new UAE federal law (hereafter referred to as UFAL 2018) has replaced the enforceability of Articles 203-218 of the Civil transaction code promulgated by law number 11 of 1992 (hereafter referred to as CPC). These provisions were mainly linked to the definition of the Arbitration clause, types of disputes that could be resolved by arbitration and that show how to ratify such awards by Dubai courts in order to execute reliefs awarded thereof . The UFAL 2018 stipulated that the provisions of the said law shall be only applicable to all ongoing arbitration proceedings from the time the law came into force.

UAE Employment Essentials for Employers, Entrepreneurs and Investors

23rd May 2019

I.            Introduction

UAE Federal Law No. 8/1980 as amended (the "Labor Law") governs all employment matters apart from government employees, agricultural and domestic employees, and employees working in the Dubai International Financial Centre ("DIFC") and the Abu Dhabi Global Market ("ADGM"). Both the DIFC and ADGM are economic free zones that are separate jurisdictions and have their own employment laws to which the Labor Law does not apply. All other free zones located within the UAE have their respective employment rules and regulations that are in accordance with the Labor Law.