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Features

Features

India’s PE rules shift

The Indian Supreme Court’s Hyatt ruling redraws the line between permissible strategic oversight and taxable operational control. For multinationals delivering cross-border services through related parties, the judgment demands urgent reconsideration of contract design, personnel deployment, and...

UAE resets SME safeguards

Gabriella Savastano of CMS offers commentary on the new SME Customer Protection Regulation that marks a shift in UAE Central Bank approach to foster a culture where financial institutions act in their clients’ best interest. On...

When medicine moves faster than the law

Jacopo Crivellaro of Baker McKenzie shares his thoughts on rethinking health care in modern estate planning, with a focus on values-based instructions, better-prepared healthcare proxies and regular reviews of care preferences. Succession planning has traditionally focused...

Safeguarding payroll in turbulent times

Amid economic and geopolitical disruption, employers must manage payroll pressures lawfully. Rachel Hill and Lucy Melville of Addleshaw Goddard explain permissible salary deductions and reductions under UAE Labour Law. Periods of geopolitical instability can bring sudden...

Investigations built on context

Rana Sha’sha’a of PwC Middle East highlights how investigations in the region demand more than standard methods by requiring jurisdiction-specific expertise, cultural fluency and careful evidence strategy to ensure credible outcomes. Investigations rarely fail because of...

Growth with purpose

LAWYER IN FOCUS Bushra Ahmed: Mishcon de Reya’s strategic acquisition in a market coming of age — her move marks a decisive moment in a maturing disputes landscape, aligning her precedent‑setting practice with a firm shaping...

Beyond the tools – where legal AI value actually lives

As legal AI capabilities rapidly expand, Babar Hayat of Konexo explains why real long‑term advantage now lies in proprietary data, institutional knowledge and integrated workflows, not in the tools alone. There are, depending on who you...

The quietest person in the room

In an era of rising complexity for family offices, chief legal officer Gulfam Hussain explores why the most effective modern leaders are not the loudest voices, but the calm, disciplined decision‑makers who steady systems under pressure....

MD compensation rules

With UAE Corporate Income Tax now firmly established, determining arm’s length compensation for managing directors has become a critical compliance issue. Excessive payments risk deduction denial and potential constructive dividend treatment, writes Dr. Constantin Frank-Fahle and...

Lessons from A22 and B22 v C22

The ADGM Courts’ landmark ruling confirms their power to grant anti‑suit injunctions, including restraining onshore Abu Dhabi proceedings, marking a significant shift in free‑zone judicial authority, write Charlotte Bijlani and William Stewart of WFW. The Abu...

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