In an increasingly globalised economy, businesses often operate across borders, generating income in multiple jurisdictions.

The current geopolitical climate, shaped in part by the ongoing tensions has introduced a heightened degree of uncertainty into regional and global markets. Businesses across the Middle East...

It is an interesting week for businesses and tax professions in the United Arab Emirates ("UAE"), as e-invoicing provisions make a grand entrance into key tax legislations of the UAE.

The UAE Federal Supreme Court has issued a landmark ruling clarifying how legislative amendments affect deportation orders in drug-related cases, particularly when new laws introduce exceptions based on family ties and hardship.

On 23 April 2025, the UAE's Federal Supreme Court issued a significant judgment in Administrative Appeal No. 337 of 2025 (Tax), clarifying the scope of administrative penalties under Article 24(4)...

On 30 May 2025, the UAE Federal Tax Authority ("FTA") issued Public Clarification VATP044, shedding light on the obligations surrounding output tax accounting...

The UAE Corporate Tax regime does not only affect companies that are established and resident in the country. Foreign businesses, investors and individuals operating from abroad...

As recent events in Tunisia and Egypt have proven, the mention of fraud or corruption in the MENA region prompts people to think about governments and civil servants, rather that private corporations that are considered, wrongly, less concerned by this ordeal.

In the UAE, according to a recent survey conducted by a recruitment consultancy, many companies have started hiring again, or are preparing to resume recruitment.

At the outset, it is worth underscoring that the Egyptian employment legal framework occupies a uniquely sensitive position within the country's broader legal landscape.

The escalation of the US Israel Iran conflict since late February 2026 has disrupted regional airspace, logistics corridors and insurance markets, and has raised immediate questions about the safety and mobility of construction labour in and out of the UAE.

In March 2025, Dubai marked a significant shift in the judicial framework of the Dubai International Financial Centre (DIFC) Courts with the enactment of Dubai Law No. 2 of 2025 (the "Dubai Law").

The UAE banking sector remains fundamentally resilient. However, the current phase of regional instability is likely to influence the nature and complexity of disputes coming before the courts.

A recent ruling of the Dubai Court of Cassation (the highest Court in the Emirate, against whose rulings there lies no further appeal) raises serious concerns as to whether the unruly horse of public policy that became infamous in the early nineteenth century in the common law world and in particular along the shorelines of the British Isles has now bridged the gulf between the common and civil law world, made its way across the Persian Gulf and - washed ashore in the Emirate of Dubai – has turn

On 01 October 2025, the UAE issued Federal Decree-Law No. 16 of 2025, introducing targeted amendments to Federal Decree-Law No. 8 of 2017 on Value Added Tax. Although the new Decree-Law spans barely two pages...

One of the most debated issues in an employment agreement is the legality of restrictive covenant provisions, such as a non-compete clause which prevents employees from working for a competitor upon termination of their employment agreement.

Jointly Owned Property (JOP) is the term used to describe a building or land, which has been divided into units and where part of the land is designated as common areas (Article 2 of Law No. 27 of 2007).

The UAE's Corporate Tax regime draws a fundamental distinction between partnerships that are "fiscally transparent", where profits and losses flow directly to the partners...

Cabinet Decision No. 153 of 2025 introduces a targeted Reverse Charge Mechanism applicable to the local supply of Metal Scrap between VAT registered persons in the UAE.

Federal Decree-Law No. (28) of 2025 introduces targeted amendments to Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses...