Motei Admin

UAE Introduces 15% Domestic Minimum Top-Up Tax for Multinationals

This development follows updates to Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, further amended by Federal Decree-Law No. 60 of 2023. The DMTT will apply to financial years starting on or after January 1, 2025. This strategic measure reflects the UAE’s commitment to implementing the Organisation for Economic Co-operation […]

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Litigation v. Arbitration in the UAE

Articles / Motei Admin

While both serve the purpose of delivering justice, arbitration and litigation differ significantly in terms of process, flexibility, cost, and enforceability. Understanding these differences is essential for businesses to make informed decisions. This article provides a comparative analysis of these two methods, offering key considerations for businesses to determine which is the most appropriate for

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Understanding Time-Bars and Statutes of Limitation in UAE Law

Articles / Motei Admin

Civil Claims: General Rules Civil claims in the UAE are predominantly governed by Federal Law No. 5 of 1985 (UAE Civil Code). For general contractual disputes, the law sets a 15-year limitation period under Article 473. This provides a generous window for parties to pursue claims related to breaches of civil obligations. In cases involving

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COMPREHENSIVE GUIDE TO FREELANCE PERMITS AND VISAS

Articles / Motei Admin

Freelance Permit Purpose: Allows you to legally work as a freelancer in the UAE. Issued by: Various free zones and government departments like Dubai Media City, Abu Dhabi’s twofour54, and Ajman Creative City. Requirements: You may need a No Objection Certificate (NOC) from your current visa sponsor if you are already on a different visa.

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The Need for Regulation on Arbitrators’ Workload in DIAC Arbitrations

Articles / Motei Admin

This regulatory vacuum not only raises questions about the quality of arbitral awards but also places undue strain on parties who seek fair and thorough adjudication of their disputes. The Problem: Overburdened Arbitrators and Unjust Outcomes Our firm was recently engaged in an arbitration where the dismissal of a claim was based on an obscure

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Ministerial Decision No. 261 of 2024: Key Updates on Unincorporated Partnerships, Foreign Partnerships, and Family Foundations

Latest News / Motei Admin

Effective from 1 June 2023, this decision introduces updates regarding Unincorporated Partnerships, Foreign Partnerships, and Family Foundations. The key objectives of these updates include: Clarity in Tax Obligations: These structures often operate outside the framework of traditional corporations, making their tax obligations less clear. Properly defining their tax treatment ensures consistency and eliminates ambiguity in

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UAE Corporate Tax: “Tax Returns” Guide

Latest News / Motei Admin

Unlike static systems in other jurisdictions, the UAE’s CT return dynamically adjusts based on taxpayer inputs, demanding detailed preparation and precise data management. Key Observations from the Tax Return Guide: Tailored Filing Requirements: Taxpayers must ensure their EmaraTax registration details are accurate, as these influence the return fields and schedules. Detailed Free Zone Schedules: Qualifying

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Key Changes in UAE Economic Substance Regulations: Essential Updates for Businesses

Latest News / Motei Admin

Historic Overview – Economic Substance Regulations (ESR) These regulations aimed to ensure that companies conducting certain “Relevant Activities” within the UAE maintain substantial economic activity. Compliance required companies to meet three core tests: the Core Income Generating Activity (CIGA) test, the Adequate Local Substance test, and the Directed and Managed test. Key Amendments to the

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Recent Amendments to the UAE VAT Executive Regulation

Latest News / Motei Admin

On 2 October 2024 the Federal Tax Authority (“FTA”) published the amended version of the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax (“Executive Regulation”). The amendments are implemented following Cabinet Decision No. (100) of 2024 and are effective from 15 November 2024 and bring new VAT exemptions aimed at

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The Legal Consequences of Subleasing and Sharing a Property Without the Landlord’s Consent

Articles / Motei Admin

Historic Overview Subletting is a common practice in the real estate market, especially where landlords entrust leasing agents to manage properties. These agents, acting as original tenants, may sublease the property to third parties. However, with rising rental costs, many tenants in UAE resort to sharing accommodation to split expenses, often without the landlord’s consent.

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UAE Introduces 15% Domestic Minimum Top-Up Tax for Multinationals

Litigation v. Arbitration in the UAE

COMPREHENSIVE GUIDE TO FREELANCE PERMITS AND VISAS

The Need for Regulation on Arbitrators’ Workload in DIAC Arbitrations

Ministerial Decision No. 261 of 2024: Key Updates on Unincorporated Partnerships, Foreign Partnerships, and Family Foundations

UAE Corporate Tax: “Tax Returns” Guide

Key Changes in UAE Economic Substance Regulations: Essential Updates for Businesses

Recent Amendments to the UAE VAT Executive Regulation

The Legal Consequences of Subleasing and Sharing a Property Without the Landlord’s Consent

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