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  • Article

    Federal Tax Authority Clarifies Reverse Charge Expansion For Precious Goods – Public Clarification VATP043

    A significant change has taken place in the UAE VAT landscape with the implementation of Cabinet Decision No. 127 of 2024, which expands the Reverse Charge Mechanism...
    United Arab EmiratesTax
    Habib Al Mulla & Partners
    Habib Al Mulla & Partners
  • Article

    Update To Federal Decree-Law No. (47) Of 2022: Amendments Introduced By Federal Decree-Law No. (28) Of 2025

    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...
    United Arab EmiratesTax
    Habib Al Mulla & Partners
    Habib Al Mulla & Partners
  • Article

    Contractual Misrepresentation Under UAE Law

    Prior to discussing misrepresentation, it is important to understand the structure of the legal system in the UAE.
    United Arab EmiratesLitigation, Mediation & Arbitration
    Habib Al Mulla & Partners
    Habib Al Mulla & Partners
  • Article

    Legal Considerations For Businesses In The UAE Amid Ongoing Regional Developments

    In recent days, our Firm has been contacted by several clients and international companies seeking guidance on the potential legal implications of the current and unusual political developments affecting the wider region.
    United Arab EmiratesCorporate/Commercial Law
    Habib Al Mulla & Partners
    Habib Al Mulla & Partners
  • Article

    The Draft UAE Commercial Companies Law: Comparative Changes

    2012 commenced with lively discussion on the proposed UAE Federal Law on Commercial Companies.
    United Arab EmiratesCorporate/Commercial Law
    Habib Al Mulla & Partners
    Habib Al Mulla & Partners
  • Article

    2026 Outlook On Insolvency-Driven Banking Disputes In The UAE

    Banking disputes in the UAE are increasingly being reframed through an insolvency lens.
    United Arab EmiratesInsolvency/Bankruptcy/Re-Structuring
    Habib Al Mulla & Partners
    Habib Al Mulla & Partners
  • Article

    Strengthening Tax Transparency: UAE Exchange Of Information Framework

    The United Arab Emirates ("UAE") has significantly enhanced its legislative framework for the exchange of information for tax purposes through the issuance of Cabinet Resolution No. 209 of 2025.
    United Arab EmiratesTax
    Habib Al Mulla & Partners
    Habib Al Mulla & Partners
  • Article

    The Importance Of Accounting Accuracy Under UAE Corporate Tax: Bridging Financial Reporting And Tax Determination

    The introduction of Corporate Tax (“CT”) in the United Arab Emirates (“UAE”) has brought about a fundamental shift in the way businesses approach accounting and financial reporting.
    United Arab EmiratesAccounting and Audit
    Habib Al Mulla & Partners
    Habib Al Mulla & Partners
  • Article

    Family Foundations And Family Businesses In The UAE: Corporate Tax Treatment, Succession Planning And Strategic Considerations

    Family-owned businesses are the backbone of the UAE economy. They account for a substantial share of private wealth, employment, and investment, and they underpin the country's commercial landscape.
    United Arab EmiratesCorporate/Commercial Law
    Habib Al Mulla & Partners
    Habib Al Mulla & Partners
  • Article

    Dubai Court Confirms Jurisdiction To Stay Proceedings In Favour Of Foreign Arbitration: Nothing More To Fear And Further Lesions To Be Learnt

    Those who feared that following Sir David Steel J’s ruling in "Injazat Capital Limited and Injazat Technology Fund B.S.C. v. Denton Wilde Sapte & Co" before the Dubai International Financial Centre Court of First Instance, the DIFC Courts and by extension the United Arab Emirates more generally found themselves in a situation of "de facto" violation of Article II(3) of the New York Convention, may now utter a sigh of relief.
    United Arab EmiratesLitigation, Mediation & Arbitration
    Habib Al Mulla & Partners
    Habib Al Mulla & Partners
  • Article

    Dubai Regulates Shared Housing: Key Takeaways From Law No. (4) Of 2026

    Dubai has taken another significant step in strengthening the regulatory framework of its real estate sector.
    United Arab EmiratesReal Estate and Construction
    Habib Al Mulla & Partners
    Habib Al Mulla & Partners
  • Article

    Silence Or Extended Decisions? Navigating UAE Tax Disputes Resolution Committees Decisions Regime And Latest Judicial Trend

    In the UAE's rapidly developing tax landscape, the procedures for resolving disputes have become increasingly relevant to businesses and individuals alike.
    United Arab EmiratesTax
    Habib Al Mulla & Partners
    Habib Al Mulla & Partners
  • Article

    International Arbitration 2011

    What, if any, are the legal requirements of an arbitration agreement under the laws of the UAE?
    United Arab EmiratesLitigation, Mediation & Arbitration
    Habib Al Mulla & Partners
    Habib Al Mulla & Partners
  • Article

    VAT-Inclusive Displayed Prices: Rule, Exceptions, And Implications

    Have you ever walked into a retail store, found an item you liked at what seemed like a reasonable price, only to be surprised at the checkout counter when the cashier asked for 5% more due to "VAT"?
    United Arab EmiratesTax
    Habib Al Mulla & Partners
    Habib Al Mulla & Partners
  • Article

    Shareholders’ Agreements In The United Arab Emirates - An Overview

    Shareholders’ agreements are extremely common in the UAE and have been for some time.
    United Arab EmiratesCorporate/Commercial Law
    Habib Al Mulla & Partners
    Habib Al Mulla & Partners
  • Article

    Pledge Of A Banking Deposit

    Under UAE law, the commercial pledge is a possessory pledge, which means that the possession of a pledged asset (but not its ownership) is transferred to a pledgee or to an agreed third party as security for the loan.
    United Arab EmiratesFinance and Banking
    Habib Al Mulla & Partners
    Habib Al Mulla & Partners
  • Article

    A Special Tax Dispute Resolution Mechanism For Government Entities In Respect Of Their Sovereign Activities

    On 10 February 2025, the UAE's Cabinet of Ministers ("Cabinet") issued Cabinet Decision No. 12 of 2025 on Regulating the Procedures for the Objections and Appeals of Government Entities in Tax Dispute Resolution ("Cabinet Decision No. 12 of 2025").
    United Arab EmiratesTax
    Habib Al Mulla & Partners
    Habib Al Mulla & Partners
  • Article

    The New Part-time Work Permit In The UAE: Much Ado About Nothing?

    Cabinet Resolution No. (25) of 2010 concerning Internal Work Permits Applicable in the Ministry of Labour ("Cabinet Resolution") has recently introduced five new types of work permit to the private sector in the UAE, including the long-awaited part-time work permit.
    United Arab EmiratesEmployment and HR
    Habib Al Mulla & Partners
    Habib Al Mulla & Partners
  • Article

    From Coordination To Control: Rethinking “Safe Corridors” In The Strait Of Hormuz

    In an increasingly uncertain maritime environment, the concept of “Safe Passage” is quietly evolving, but with significant legal implications.
    United Arab EmiratesTransport
    Habib Al Mulla & Partners
    Habib Al Mulla & Partners
  • Article

    From Instagram To Incorporation: How UAE Corporate Tax Applies To Influencers

    The increasing commercialisation of social media has transformed many influencers and content creators from individuals posting online into sophisticated businesses generating substantial income through sponsorships...
    United Arab EmiratesTax
    Habib Al Mulla & Partners
    Habib Al Mulla & Partners

Showing 81–100 of 123 results

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