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Features

Features

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...

A new era for UAE federal securities regime

The UAE has entered a new stage in the development of its capital markets regulatory framework. On January 1, 2026, two landmark laws came into force, critically reshaping the UAE’s capital markets regulatory framework. King &...

Breaking the stalemate

Hourani & Partners explores practical legal options for resolving shareholder deadlocks from negotiation to exit mechanisms, ensuring business continuity and protecting shareholder value. The rights and obligations of the shareholders of a company inter se are...

The UAE’s ESG focus

As the UAE intensifies its focus on environmental, social and governance standards, businesses face evolving compliance demands, mandatory reporting, and new sectoral targets. Charles Russell Speechlys highlights key regulatory changes and practical implications for companies operating...

The UAE’s New Civil Code explained

Chris Williams and Amelia Bowring of Bracewell set out the key changes in the New Civil Code that establish clearer rules, stronger protections and modern contracting standards for businesses and investors. Federal Decree Law No. 25...

M&A outlook 2026

Raj Karia of Norton Rose Fulbright examines how shifting economic conditions, financing trends and strategic priorities are shaping expectations for global dealmaking in the year ahead. M&A IN 2025: A TALE OF TWO HALVES As far...

Cross-listing in the GCC

As GCC markets mature, cross‑listing is increasingly used to enhance visibility, liquidity and regional integration. This article explores such evolving frameworks in Bahrain and the UAE, with insights from Gaby Samir El Hakim, Maha Alkhabbaz and...

The Gulf’s data revolution

Powering the region’s digital future: Ayman Khaleq, Barbara Melby and Ksenia Andreeva of Morgan, Lewis & Bockius reveal why data centres are at the heart of the UAE and Saudi Arabia’s 2026 outlook. As the global...

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