Articles

UAE National Media Office Issues Guidelines for Social Media Users

Legal Framework for Digital Content Monitoring The NMO has made it clear that social media users must adhere to ethical and legal principles when posting online. Any content that abuses or disparages national symbols, public figures, or friendly countries and their societies will be subject to legal action. This initiative aligns with the UAE’s broader […]

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FTA Public Clarification on First Tax Period for Corporate Tax in the UAE

To assist businesses in navigating this new landscape, the Federal Tax Authority (FTA) has issued a Public Clarification outlining key details regarding the first Tax Period, financial year variations, and deregistration procedures. Additionally, the FTA has announced a postponement of the deadline to file Tax Returns and settle Corporate Tax Payable for businesses with short

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

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

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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Litigation v. Arbitration in the UAE

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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The Need for Regulation on Arbitrators’ Workload in DIAC Arbitrations

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

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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Understanding Prenuptial Agreements for Foreign Residents in the UAE: A Guide to the Current Legal Framework

This article will explore the current legal framework surrounding prenuptial agreements in the UAE, particularly under Federal Decree-Law No. (41) of 2022 and relevant Emirati laws. Legal Framework guiding the Prenuptial Agreements in the UAE 1. Federal Decree-Law No. (41) of 2022 Federal Decree-Law No. (41) of 2022 governs civil personal status and family matters

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Key Rules for Determining Taxable Income in the UAE

Starting Point: Net Accounting Profit or Loss The process for determining taxable income begins with the net accounting profit or loss reported by the taxable person. This figure provides the baseline for further adjustments required by the UAE CT Law. Key Adjustments for Accurate Taxable Income Calculation Exempt Income: Identify and exclude income that is

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Mastering Withholding Tax and UAE Corporate Tax: A Guide to Managing Foreign Tax Credits

Withholding Tax Credit as an Instrument to Avoid Double Taxation In an increasingly globalized economy, businesses and individuals often receive income from various foreign sources, such as dividends, interest, royalties, and service fees. To appropriately tax these cross-border transactions, many countries implement withholding tax mechanisms. Typically, the payer—a business or financial institution in the foreign

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