Dr. Constantin Frank-Fahle, Marcel Trost, and Varun Chablani explore the United Arab Emirates’ economic substance requirements, highlighting recent Federal Tax Authority clarifications on compliance thresholds, evidentiary layers for distribution activities, potential tax benefits for large businesses...
New SCCA data suggests Saudi Arabia’s arbitration framework is maturing, with courts increasingly upholding awards and legislative reform aligning the Kingdom with global standards. An analysis by Antonia Birt, partner at Reed Smith. Ask any arbitration...
Contract automation is shifting from support tool to negotiating force, raising a central governance question: Who is accountable when AI shapes the terms? Kellie Blyth of Addleshaw Goddard shares her insights. Artificial intelligence is rapidly moving...
The UAE has introduced an R&D Tax Credit regime effective 2026, enabling businesses to offset qualifying expenditure against corporate and top-up taxes with key conditions and planning considerations already emerging, writes emltc. The UAE has been...
As technology disputes grow in the UAE, Alexandra Lester and Ban Lahham of Clyde & Co explain how choosing the right forum can shape remedies, enforcement, cost and outcomes. Technology disputes are becoming increasingly common in...
CAM Middle East and Apex Group talk about how the Middle East situation is reshaping the GIFT City opportunity, as investors prioritise structured exposure, jurisdictional flexibility and risk-managed access to India-linked growth. Recent tensions in the...
Dani French and Omar Jaroudi examine the new law, highlighting how a comprehensive regulatory framework is transforming co-living into a structured, investable asset class with clearer rules and oversight. Dubai has introduced a comprehensive statutory framework...
Salah Al Blooshi, co-founder & managing partner of SAT & CO. takes a closer look at Dubai Cassation’s 2024 ruling and its ripple effect on litigation. For decades, lawyers before the onshore UAE courts have warned...
When sanctions disrupt arbitration, the problem is rarely unexpected. Ian Whitehurst, FCIArb of 33 Chambers, examines why exposure is often visible from the outset and what that means for strategy, enforcement and recovery. Sanctions are often...
As geopolitical conflict reshapes the cyber threat landscape, general counsel are being pushed to the front line — navigating disruption, regulatory scrutiny and rising pressure to protect operations, data and supply chains. The Middle East has...
