Foreign entities are taxed on income earned while conducting business in Kuwait . Kuwait ’s longstanding tax regulations placed a heavy tax burden on foreign investors’ business activities in Kuwait and caused confusion as to the types of income that can be subject to tax.

On 25th July 2017, the Royal Decree No. 33 of 2017 promulgating the Law of Trademarks for the GCC States ("GCC Trademarks Law") was issued in Oman, and it came directly into effect after its publication.

Effective 7 October 2025, Qatar enacted Law No (25) of 2025, amending key provisions of the Human Resources Law (Law No (15) of 2016) (the HR Law) and, in parallel, issued Cabinet Resolution No (34) of 2025...

The combination of two scientific backgrounds by the same person can lead to significant specialised understanding and amazing results.

It is an established principle that a court of substance has the discretionary power to interpret the clauses of an agreement, provided that such interpretation considers the agreement as a whole in understanding the parties intent.

The recent surge of new merger control regimes in the Middle East is noteworthy in its ripple effect. 2019 is the year it all started, with Saudi Arabia leading...

No time limit has been specified for registration of a security interest once that interest has been created.

Capital Market Authority introduces a comprehensive framework ensuring that netting agreements and related collateral arrangements remain enforceable, even during bankruptcy...

The United Arab Emirates has an active history in relation to free zones, mostly concentrated in and around the Emirate of Dubai.

2025 was a transformational year in the Gulf Cooperation Council ("GCC") and Middle East and North Africa ("MENA") regions for digitalisation on the dispute resolution front.

As the VAT drive in the GCC gathers momentum, this article focuses on the potential VAT issues for the education sector.

Qatar has taken a significant step forward in strengthening its intellectual property (IP) system, as the Ministry of Commerce and Industry (MOCI)...

In July 2025, the Council of Ministers approved the Law of Real Estate Ownership and Investment by Non-Saudis. The law allows foreign individuals and entities to own real estate in designated areas, including cities...

In Kuwait, corporate governance is still in its infancy and underdeveloped compared to its neighboring countries within the GCC.

Now is a time when there is a real focus on transparency in financial markets and evidence of opportunistic acquisitions of equity stocks depressed by negative market sentiment.

Since the beginning of 2025, we have seen several significant legal developments that affect employers across various sectors in Qatar.

Since the beginning of 2025, we have seen several significant legal developments that affect employers across various sectors in Qatar.

In the Middle East, eSports is still largely in its infancy.

Construction contracts are, at their very heart, a written agreement of how risks are to be allocated between the parties to a construction project. Those risks can be categorised as legal, contractual...

Ministerial Resolution No. 518 of 2009, Concerning Governance Rules and Corporate Discipline standards ("R/518") was issued by the UAE Ministry of Economy on 29th October 2009.