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Federal Decree-Law No. 14 of 2024 on Traffic Regulation

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Introduction While the previous law was foundational, modernization was necessary to address technological advancements, increasing urban traffic congestion, and evolving road safety challenges. Notably, the law addresses emerging vehicle technologies, including self-driving cars and electric vehicle (EV) legislation, marking a crucial step in regulating advanced transportation solutions in the UAE. I. Key Provisions of the […]

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Dubai Opens Sheikh Zayed Road and Al Jaddaf Properties for Freehold Ownership

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This significant shift is expected to attract a new wave of international investment and supports Dubai’s Vision 2040 Urban Master Plan to boost its status as a global hub for business, tourism, and living. Understanding Freehold Ownership in the UAE Under UAE law, freehold ownership allows property buyers—both residents and non-residents—to own the property and the

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Dubai Introduces Smart Rental Index: A Game-Changer for Tenants, Landlords, and Investors

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Dubai’s rental market is set to undergo a major transformation with the launch of a new Smart Rental Index by the Dubai Land Department (DLD). What Is the Purpose of the Smart Rental Index? The index aims to create transparency in rental pricing by providing fair and accurate rental valuations for tenants, landlords, and investors.

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Statutes of Limitation in the UAE: A Comprehensive Guide for Legal Professionals and the General Public

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In the UAE, limitation periods vary across different areas of law, governed by the Civil Code, Commercial Code, Labor Law, and other statutes. Understanding these timelines is crucial for individuals and businesses to safeguard their rights and avoid forfeiting claims due to procedural time bars. Below, we delve into these statutes with practical examples and

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UAE Ministry of Finance Announces key Tax Amendments to Ministerial Decisions on Tax Groups, Participation, and Foreign Permanent Establishment Exemptions

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Updated Ministerial Decisions: Ministerial Decision No. (301) of 2024: Addresses Tax Groups under Federal Decree-Law No. 47 of 2022, introducing administrative simplifications. Ministerial Decision No. (302) of 2024: Provides further clarity on the Participation Exemption and Foreign Permanent Establishment Exemption. Highlights of the Revisions: I. Amendments to Tax Group Regulations The updated Ministerial Decision No.

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Litigation v. Arbitration in the UAE

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

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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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The Need for Regulation on Arbitrators’ Workload in DIAC Arbitrations

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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

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The UAE has issued Ministerial Decision No. 261 of 2024 to provide clarity and enhance compliance with the Corporate Tax Law (Federal Decree-Law No. 47 of 2022). 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:

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