ADGM
A detailed examination of how ADGM Courts evaluate the “real risk of dissipation” test, the types of evidence that carry weight at the interim stage, and the common pitfalls applicants must avoid when seeking Worldwide Freezing Orders. In applications for Worldwide Freezing Orders (“WFOs”) before the ADGM Courts, the requirement to demonstrate a real risk of asset […]
Merrya Ginto · 10 Jan 2026 · 9 minRead →
Corporate and Commercial
An in-depth explanation of the eligibility requirements for Qualifying Free Zone Persons under the UAE Corporate Tax Law, including qualifying income, substance, de minimis thresholds, transfer pricing, and compliance obligations—with a focus on eligibility conditions, qualifying income, and compliance risks. Introduction This article provides an overview of the UAE’s zero percent corporate tax regime for Qualifying Free […]
Vaibhavi Wankhedkar · 9 Jan 2026 · 8 minRead →
Dispute Resolution
A comparative study of judicial responses to AI use in legal practice, highlighting ethical limits, lawyer accountability, and emerging standards across leading common law jurisdictions—with insights from the ADGM Courts, the Indian judiciary, and the UK Courts on professional responsibility and ethical safeguards. Introduction The growth of Artificial Intelligence (AI) has been rapid, and it […]
Deepshikha Das · 9 Jan 2026 · 10 minRead →
India
A practical overview of the 2025 India–Oman Comprehensive Economic Partnership Agreement, covering tariff liberalisation, key beneficiary sectors, services commitments, professional mobility, and the agreement’s wider trade and investment significance. A Comprehensive Economic Partnership Agreement (CEPA) is a bilateral trade arrangement that goes beyond the scope of traditional Free Trade Agreements (FTAs). In a CEPA, countries agree […]
Vaibhavi Wankhedkar · 8 Jan 2026 · 8 minRead →
News
The United Arab Emirates has announced plans to increase the number of registered companies in the country to two million by the end of the decade, underscoring the central role of legal and regulatory reform in shaping the nation’s economic growth strategy. The target was outlined by Abdulla bin Touq Al Marri, Minister of Economy and Tourism, during a […]
ATB Research Team · 8 Jan 2026 · 3 minRead →
News
The Dubai Land Department (DLD) has introduced a new public awareness campaign aimed at reducing rental disputes by strengthening understanding and compliance with the Ejari tenancy registration system. The initiative comes amid sustained activity in Dubai’s rental market and a growing volume of landlord tenant disagreements linked to procedural non-compliance and misinterpretation of tenancy laws. Ejari Compliance at the Core of […]
ATB Research Team · 8 Jan 2026 · 3 minRead →
News
The UAE’s recent Civil Transactions overhaul (Federal DecreeLaw No. 50 of 2022) makes a single, simple but significant change to one of the most fundamental civil law concepts: the age of majority. Where the old Civil Transactions Law tied majority to completion of 21 lunar years, the 2022 DecreeLaw fixes majority at 18 Gregorian years. […]
Milen Zachariah John · 7 Jan 2026 · 6 minRead →
India
The India–UAE Comprehensive Economic Partnership Agreement (CEPA) has significantly strengthened bilateral trade by allowing preferential customs duty treatment on qualifying goods originating in India and imported into the UAE. As businesses increasingly adopt commercially efficient and multi-layered trade models, questions frequently arise on whether such benefits remain available when non-traditional structures are used. This article […]
Hemakshi Prabhu · 7 Jan 2026 · 5 minRead →
News
The UAE continued its ambitious legislative overhaul in 2025, issuing a wide range of legal reforms that touched on public safety, financial regulation, digital governance, and criminal justice. These changes reflect the nation’s ongoing efforts to modernise its legal framework in line with social priorities, global standards, and economic diversification. Tougher Drug Control Laws: Greater Penalties and Enforcement In 2025, […]
Aparna T Nambissan · 7 Jan 2026 · 5 minRead →
News
On 1 January 2026, the UAE ushered in one of the most significant legal reforms of the last decade: the promulgation of changes to the Civil Transactions Law, 2026. While the announcement from WAM reads like a formal legislative update, the implications of this law are far-reaching, practical, and deeply relevant to how people live, contract, invest, inherit, and resolve […]
Amy Denny · 5 Jan 2026 · 5 minRead →