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Member Articles


Analysis of the Regulatory Framework and Enforcement of Tenancy Relationships in the Emirate of Dubai

Real estate is a major sector of the Dubai economy and thus requires a comprehensive and transparent legal framework to regulate the complex relationship between landlord and tenant. As the city developed from a regi ...

How to Start an Inheritance Case in Dubai Step by Step: A Guide for Inheritance Lawyers

A step-by-step guide from an inheritance lawyer on how to file an inheritance case in Dubai Families often don’t want to deal with legal paperwork when a loved one dies. But in Dubai and the rest of the UAE, inheritan ...

ESG: From Obligation to Opportunity

ESG is increasingly framed as a compliance exercise. But for businesses that look beyond the reporting obligation, it offers something more valuable — strategic insight. From establishing data foundations to embedding ...

AASB S2 Climate-Related Disclosures – Scope 3 Emissions

Since 1 January 2025, Australia’s sustainability reporting regime requires entities to identify, measure and manage material Scope 3 emissions under AASB S2. Knowing Scope 3 matters is one thing, knowing what to do ab ...

Bendel – The High Court Has Spoken, but Is This the Final Word on Taxation on Unpaid Present Entitlements?

The High Court of Australia has upheld the Full Federal Court’s decision that unpaid present entitlements (UPEs) from a trust to a corporate beneficiary do not, without more, constitute a loan for the purpose of sectio ...

Cross Border Tax Newsletter from Belgium

Passive holdings under tax scrutiny: activate your holding! A holding company offers interesting tax benefits, but the tax authorities are increasingly strict about whether holdings genuinely exercise economic activities ...

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