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Member Articles


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 ...

What Legal Steps Can Tenants Take for Apartment Malfunctions Caused by Building Flaws?

Introduction: In Dubai, the majority of residents living in rented apartments often face issues with their living spaces disrupted by malfunctions caused by building flaws. From faulty plumbing to electrical malfunction ...

Data Infringement Alert: Cybercrimes and Penalties in the UAE

Introduction: The UAE has recently strengthened its stance against cybercrimes with the introduction of Federal Decree-Law No. 34/2021, focusing on combating rumours and cyber offences. This legislation outlines a comp ...

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