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Opinions

Opinions

R&D Tax Incentives

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...

Tech disputes, smart forums

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...

The Corridor’s capital catalyst

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...

Dubai’s new shared housing law

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...

Onshore ‘without prejudice’ breakthroughs

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...

Sanctions risk in arbitration: Predictable, not exceptional

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...

Conflict-driven cyber risks: The GC’s role

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...

Capital’s new corridor

Vinodh Kumar, resident partner of DSK Legal, examines how the India–UAE corridor is evolving into a strategic capital, trade and legal axis in an era of geopolitical realignment. One of the oldest rules in business remains...

Contracts in crisis

Subhojit Sadhu and Himanshu Chahar of CAM – Middle East review the legal principles governing the discharge of contractual obligations amid the ongoing West Asia war and the Strait of Hormuz blockade. The Strait of Hormuz...

Beyond arbitration: Real-world outcomes

While arbitration remains of central importance to resolving cross-border disputes, Ian Whitehurst, FCIArb of 33 Chancery Lane explains why high-risk, sanctions–exposed cases require a change in focus. Securing legal victory is increasingly no longer sufficient in...

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