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Insights

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.

Corporate and Commercial

Save on Tax! UAE Small Business Relief Explained

Confused about UAE’s Corporate Tax for your small business? Don’t worry! This guide explains the Small Business Relief program offering tax exemption and simplified compliance   What Constitutes a Small Business  A taxable person with revenue from the relevant tax period and the previous tax period not exceeding AED 3 million (revenue threshold) is eligible […]

Ajay Denny · 3 Apr 2024 · 3 minRead →
Corporate and Commercial

Employer’s Obligations in ADGM: Ensuring Fairness and Compliance

Introduction The Abu Dhabi Global Market (ADGM), a renowned international financial center, has been gaining prominence as a business hub in the heart of the United Arab Emirates (UAE). With its business-friendly regulations and conducive environment for both local and foreign enterprises, ADGM has attracted a diverse range of businesses, leading to an increasing need […]

Aparna T Nambissan · 29 Mar 2024 · 6 minRead →
Corporate and Commercial

DIFC Employment Law: Employers and Employees of DIFC

The DIFC Employment Law is comprehensive and provides a clear framework for the employer-employee relationship to ensure that both parties are treated fairly.  Disambiguation: This article discusses DIFC employment laws. For ADGM labour laws, please refer to ADGM Employment Laws. For UAE Federal labour laws, please refer to UAE Federal Employment Laws. Leading Financial Center in the […]

Reshma Rose Jacob · 19 Mar 2024 · 8 minRead →
ADGM

Labour Laws and Protection of Wages in ADGM

ADGM labour laws are very stringent about employee welfare and protection of wages. Not paying wages can lead to court intervention and hefty penalties. Each stage of non-compliance would amount to different stages of penalty.  Every employer is obliged to make payments to their employees in accordance with the employment contract executed between the employer […]

Aparna T Nambissan · 15 Mar 2024 · 12 minRead →
Company Formation

Choosing the Right Legal Structure for Your Business in the UAE

Understanding the different business structures in the UAE such as LLCs, Partnerships, PJSCs, Branch Offices, and more will help you make the right decisions.   From the dazzling skyscrapers of Dubai to the stunning beaches of Abu Dhabi, the United Arab Emirates (UAE) has become a beacon for foreign investors seeking new horizons. The secret behind […]

Priya Antony · 14 Mar 2024 · 12 minRead →
Tax

UAE Corporate Tax FAQs: Deductions, Entertainment Expenses, and QPBE Insights

UAE Corporate Tax FAQs: What are the deductible expenses, who can claim the deduction, how to claim the deduction, which expenses are non-deductible, what is a QPBE?  Which expenses can be deducted for deriving the Taxable Income for the purpose of UAE Corporate Tax?  Generally, all business-related expenses can be deducted during the relevant tax […]

Ajay Denny · 13 Mar 2024 · 4 minRead →
Intellectual Property

UAE Modernises Trademark Laws to Include Sound Marks

The UAE Federal Decree-Law (36) of 2021 defines a trademark, encompassing various forms of visual and auditory identifiers, and explicitly mentions “a distinctive sound”, signalling the UAE’s readiness to modernise its trademarks laws. In the dynamic landscape of global commerce, the United Arab Emirates (UAE) stands as a beacon of progress, continually refining its legal […]

Madhav Vinod Krishna · 9 Mar 2024 · 3 minRead →
Corporate and Commercial

UAE Corporate Tax Registration and Return Filing: The New Deadline is September 30

As per the UAE Corporate Tax Law, all businesses registered under Corporate Tax must submit their annual tax return within nine months from the end of its financial year. Consequently, for companies and individuals with a financial year ending on December 31, 2024, the deadline to file their Corporate Tax return is September 30, 2025.   […]

Ajay Denny · 4 Mar 2024 · 10 minRead →
Corporate and Commercial

​​Tax Group: Simplified single tax return reducing the tax burden for all members​

Members in a Tax group do not have to file separate Tax returns; the Parent entity can file a single tax retun on behalf of them all. The income and losses derived from individual entities are set off against each other.   The UAE Corporate Tax Law considers two or more Juridical taxable persons as a […]

Ajay Denny · 4 Mar 2024 · 13 minRead →
Family law

Dubai Courts Introduce Non-Muslim Inheritance Department

The Department of Non-Muslim Inheritance respects the cultural and religious views of everyone in a cosmopolitan community. It follows a single-session procedure where the application to open the file and the decision accepting the execution of the will are presented together.  The Dubai Courts have created the first-ever Inheritance Department for non-Muslims in an innovative […]

Kartik Shetty · 23 Feb 2024 · 5 minRead →