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Member Articles


Child Custody Under UAE Law Age Limits, Rights and Responsibilities

The United Arab Emirates has brought about sweeping changes in Family Law, particularly under divorce, alimony and child custody rights. In this article, we will analyse the new laws regarding child custody under the U ...

Off-Plan Property Delays in UAE: What Are the Legal Rights of a Buyer?

Introduction: The off-plan property market in Dubai has been a magnet for investors, promising profitable returns and a vibrant real estate landscape. However, delays in the completion of off-plan properties can lead to ...

Legal Guidelines for E-commerce in the UAE

Introduction: The UAE is rapidly growing into a digital economy, making e-commerce an essential component of its economic framework. To support this growth, the UAE has established comprehensive legal frameworks to regu ...

Understanding UAE Corporate Tax Exemptions for Extractive, Natural Resources, Public Benefit Entities, and Investment Funds

Introduction: The UAE’s Federal Decree-Law No. 47/2022 introduces significant changes to corporate and business taxation, effective from June 1, 2023. This article provides an overview of the key provisions related to ...

Comparing Tax Treatment of Incorporated and Unincorporated Partnerships in UAE

Introduction: Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses (Corporate Tax Law) was implemented on 3 October 2022. Under UAE corporate tax laws, partnerships can be classified as either i ...

UAE Corporate Taxation: Insights into Imposition, Rates, and Applicable Base

Introduction: In the UAE, corporate taxation is governed by Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses, providing a comprehensive legal framework outlining tax imposition, rates, and c ...

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