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  • Article

    Libano, Imposizione Fiscale E Segreto Bancario: Sfide Locali E Soluzioni Nei Rapporti Con l'Italia

    Per lungo tempo il Libano è stato noto a tutti per il regime di segretezza vigente nel sistema bancario, che risulta essere uno dei piu forti e stabili al mondo dal 1956, anno dell'entrata in vigour...
    ItalyTax
    Eptalex
    Eptalex
  • Article

    UAE’s Commercial Companies Law 2025 Amendments: A Structural Upgrade For Strategic Transactions

    Federal Decree-Law No. 20 of 2025 introduces significant amendments to the UAE's Commercial Companies Law, fundamentally reshaping corporate structuring possibilities. How do statutory drag-along and tag-along rights, multiple share classes for LLCs, and cross-jurisdictional redomiciliation enhance transactional flexibility and minority protections? This analysis examines the sophisticated evolution of the UAE's corporate legal framework and its implications for complex investment structures.
    United Arab EmiratesCorporate/Commercial Law
    Eptalex
    Eptalex
  • Article

    Do Acts Of Health Insurance Fraud Always Constitute Criminal Offences Under The Emirati Penal Code?

    The perpetrated acts may be qualified as Health Insurance Fraud irrespective of achieving the intended purpose.
    United Arab EmiratesFood, Drugs, Healthcare, Life Sciences
    Eptalex
    Eptalex
  • Article

    Revolutionizing The Saudi Business Landscape: New Commercial Registration And Trade Name Laws

    The Kingdom of Saudi Arabia (KSA) has introduced two pivotal laws on September 17, 2024, reshaping the legal landscape for all entities operating and aiming to operate within the KSA market.
    Saudi ArabiaIntellectual Property
    Eptalex
    Eptalex
  • Article

    Today A New Route To Global Markets: Saudi Arabia’s Special Economic Zones – Incentives And Economic Substance Requirements

    Prepared by our Partner, Steeve Zouein, and Junior Associate, Muhanad Zeitouni, this article examines Saudi Arabia’s Special Economic Zones (SEZs)...
    Saudi ArabiaTax
    Eptalex
    Eptalex
  • Article

    New Code, New Rules – What Federal Decree-Law No. 25 Of 2025 Means For Businesses And Individuals In The UAE

    Federal Decree-Law No. 25 of 2025 represents the most significant reform of UAE civil law in a generation, fundamentally reshaping how contracts and civil transactions are governed across the Emirates.
    United Arab EmiratesCorporate/Commercial Law
    Eptalex
    Eptalex
  • Article

    UAE Companies Law: 2025 Key Amendments And Strategic Implications

    Anthony Saad and Bharat Rajani examine the UAE Commercial Companies Law amendments introduced by Federal Decree-Law No. 20 of 2025, exploring reforms that enhance corporate flexibility, investor protection, and business structuring opportunities. The amendments introduce developments such as multiple share classes, statutory drag-along and tag-along rights, redomiciliation between mainland and free zone jurisdictions, and the recognition of non-profit companies.
    United Arab EmiratesCorporate/Commercial Law
    Eptalex
    Eptalex
  • Article

    Navigating The New Governance Landscape In DIFC And ADGM

    Rita Abou Samra and Aishwarya More examine the latest 2025 compliance reforms introduced by DIFC and ADGM, highlighting key amendments to the DIFC Data Protection Law and ADGM's new auditor registration framework. The analysis explores expanded individual rights, broader application of data protection regulations, and the practical steps businesses must take to ensure compliance with these new governance requirements.
    United Arab EmiratesCorporate/Commercial Law
    Eptalex
    Eptalex
  • Article

    DIFC Variable Capital Company (VCC) – The Smarter Way To Hold, Structure, And Protect Your Assets In The UAE.

    The DIFC Variable Capital Company (VCC) offers a flexible corporate structure for family offices, property investors, and asset holders through Segregated Cells or Incorporated Cells. This new vehicle provides ring-fenced solutions for managing high-value assets, intellectual property, and crowdfunding platforms in the UAE's financial free zone.
    United Arab EmiratesCorporate/Commercial Law
    Eptalex
    Eptalex
  • Article

    Le Golfe face à l’Incertitude: Continuité des Affaires et Gestion Contractuelle

    mais comme un acteur de structuration juridique dans des environnements instables.
    United Arab EmiratesCorporate/Commercial Law
    Eptalex
    Eptalex
  • Article

    Non-Dom Alternatives

    ‘Non-domiciled' or ‘non-dom' refers to a historic British tax regime that permitted UK tax residents to benefit from not paying tax on their foreign income and gains...
    WorldwideTax
    Eptalex
    Eptalex
  • Article

    Lebanon And Its First AEOI

    One year from the signature of the Multilateral Convention, the deadline of the first exchange of information based on the OECD agreements is approaching.
    LebanonWealth Management
    Eptalex
    Eptalex
  • Article

    Piercing The Corporate Veil When Holding Companies Act As Operators

    We attempt to clarify Section 20(9) of the Companies Act through Stephen Malcolm Gore N.O. case
    South AfricaCorporate/Commercial Law
    Eptalex
    Eptalex
  • Article

    Mediation In Investor-State Dispute Settlement: Still Parallel Worlds?

    This paper aims to give an overview of investor-state dispute settlement, with descriptions of mediation and international investment, two broad and undefined (better to say undefinable, actually) concepts...
    United Arab EmiratesLitigation, Mediation & Arbitration
    Eptalex
    Eptalex
  • Article

    Invest In The Future: Saudi Arabia's Tax Reforms Pave The Way For Global Growth

    Saudi Arabia has boarded on a significant transformation under Vision 2030, rapidly evolving into a global business and investment hub. A central component of this transformation involves a modernized tax...
    LebanonTax
    Eptalex
    Eptalex
  • Article

    The Fiscal System Of The United Arab Emirates

    The GCC Common VAT Agreement and the GCC Common Excise Agreement contain the substantial provisions governing the fiscal system in the region.
    United Arab EmiratesTax
    Eptalex
    Eptalex
  • Article

    Enforcement Of Foreign Judgments In The United Arab Emirates

    The local country is a federation of seven emirates.
    United Arab EmiratesLitigation, Mediation & Arbitration
    Eptalex
    Eptalex
  • Article

    Saudi Arabia's Transition To A Unified Civil Transactions Law: Promoting Investor's Confidence

    Saudi Arabia is enacting radical legal reforms in many domains. On the 19th of June 2023, the long-awaited civil transaction law1 (the Civil Transactions Law) ...
    Saudi ArabiaCorporate/Commercial Law
    Eptalex
    Eptalex
  • Article

    International Arbitration Comparative Guide

    International Arbitration Comparative Guide for the jurisdiction of Lebanon, check out our comparative guides section to compare across multiple countries
    LebanonLitigation, Mediation & Arbitration
    Eptalex
    Eptalex

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