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Insights · International Trade

International Trade

Legal analysis and practical guidance on cross-border business, disputes, corporate, employment and IP matters across India and the UAE — including the Legal Help Desk, our Q&A column on the problems clients actually meet.

International Trade

India-UAE CEPA: HS Classification and Preferential Duty Eligibility

  In short Preferential duty concessions under the India–UAE CEPA depend on the correct classification of goods under the applicable Harmonised System (HS) code and the relevant tariff schedule of the importing country. The classification determines which tariff line applies and helps establish whether a product is eligible for a reduced or zero customs duty […]

Joel John Roy · 11 Nov 2026 · 12 minRead →
India Treaties and Taxes

Mauritius Holding Company for India: Keep, Fix, Move, Collapse

The Protocol amending the India–Mauritius DTAA entered into force on 10 August 2026. It adds a principal purpose test (new Article 27B): a Mauritius fund holding Indian investments can now be denied treaty benefits on an item of income if obtaining the benefit was one of the principal purposes of an arrangement. The Protocol contains […]

ATB Legal · 1 Nov 2026 · 22 minRead →
India Treaties and Taxes

RAKIA v India: Minority Investors and the India–UAE BIT

On 22 October 2026 the Court of Appeal in London dismissed India’s appeal in RAKIA v India, so a claim based on a 12% stake in an Indian project company goes to arbitration on the merits under the 2013 India–UAE bilateral investment treaty (BIT). Which treaty applies to a dispute depends on when the events […]

ATB Legal · 1 Nov 2026 · 15 minRead →
India Treaties and Taxes

India–Mauritius BIT: Treaty Protection Ends March 2027

The India–Mauritius BIT was terminated with effect from 22 March 2017, and its sunset clause protects investments approved or made before that date until about 22 March 2027, unless a contract or approval granted to the investor provides a longer period. A group that holds Indian assets through Mauritius and has a dispute over a […]

ATB Legal · 1 Nov 2026 · 15 minRead →
International Trade

India Free Trade Agreements: Tracker of Every Deal and Negotiation (2026)

Short answer: India has 22 trade agreements in force at 15 October 2026 by this page’s count: 16 free trade agreements (FTAs), from the 1998 Sri Lanka FTA to the UK CETA in force since 15 July 2026, and 6 narrower preferential trade agreements (PTAs) [1][2][3][4]. The New Zealand FTA enters into force on 20 […]

ATB Legal · 19 Oct 2026 · 21 minRead →
International Trade

India-UAE CEPA Rules of Origin: What Actually Qualifies

India–UAE CEPA duty benefits depend on meeting the product-specific rules of origin, not on where the goods ship from. Part of our International Trade practice knowledge series. Other CEPA articles. In Short The India-UAE CEPA (Comprehensive Economic Partnership Agreement) allows eligible goods to benefit from lower customs duties, but goods do not qualify simply because […]

Joel John Roy · 12 Oct 2026 · 12 minRead →
International Trade

Expanding Horizons: How Indian Exporters Can Leverage Government Support and UAE Partnerships

In August 2025, Indian exporters to the United States faced tariffs of up to 50%. By February 2026, following the India‚ÄìUS interim trade agreement, the headline reciprocal rate on Indian goods had fallen to 18%, and the additional penalty tariff linked to Russian crude purchases had been withdrawn. That swing ‚Äî in roughly six months […]

George Mathew · 20 Sep 2025 · 10 minRead →
Company Formation

Oman Opens Wider for Foreign Investment; Allows Non-residents to Start Business 

​​The Sultanate of Oman is gearing towards a Foreign Investor-friendly regulatory regime. With the latest regulatory reforms, foreign investment do not need a residency card to establish a business in Oman. This groundbreaking development is part of Oman’s strategic vision to diversify its economy and attract global investors.​  Thinking about expanding your business to Oman? […]

Ajay Denny · 2 Jan 2024 · 5 minRead →
ADGM

arbitrateAD: Abu Dhabi Heralds a New Era in International Arbitration

The Abu Dhabi Chamber of Commerce and Industry has unveiled the Abu Dhabi International Arbitration Centre (arbitrateAD), a new international arbitration centre situated in Abu Dhabi. Starting February 1, 2024, the new governance framework and arbitration regulations will supersede those of the Abu Dhabi Commercial Conciliation and Arbitration Centre (ADCCAC). This significant development marks a […]

Reshma Rose Jacob · 22 Dec 2023 · 6 minRead →
Arbitration

ICC and Jus Mundi partners to publish the ICC Arbitral Awards for the Global Legal Community

ICC and Jus Mundi The partnership will give the public access to ICC Court awards that are publishable and related documents from January 2019. This will increase the transparency and strengthen the legitimacy of the awards. Jus Mundi, an international law and arbitration research engine, thinks that information about international law and arbitration must be […]

ATB Legal · 9 Apr 2021 · 2 minRead →