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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.

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 & Ananya Benny · 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 →
Corporate and Commercial

Empowering E-Commerce in the UAE: A Deep Dive into Federal Decree-Law No. 14/2023

UAE’s commitment to fostering a robust and dynamic e-commerce sector by setting clear guidelines and standards for online trade.  Drafted to streamline operations, reduce bureaucratic hurdles, encourage innovation and provide conducive environment for e-commerce businesses.   The law applies to those free zones that lack specific legislation to regulate trading through technological means.  Delineates the rights […]

Aparna T Nambissan · 20 Feb 2024 · 8 minRead →
Intellectual Property

Patent Rights Transfer in the UAE: An In-Depth Exploration

Patent transfer operates in two modes: assignment and license. Through assignment, patent ownership undergoes a full transfer; a license grants specific rights to a third party without any ownership change.   Intellectual property rights are highly valued in the United Arab Emirates (UAE). The country prioritizes the protection of such rights, especially concerning patent rights transfer. […]

Saniya Mariam Thomas · 19 Feb 2024 · 5 minRead →
Arbitration

US Court Declines to Enforce DIFC-LCIA Arbitration Agreement through DIAC

A look at the fate of existing DIFC-LCIA arbitration clauses after Dubai’s Decree 34 of 2021 dissolved the DIFC-LCIA and transferred its functions to the DIAC (Dubai International Arbitration Centre). In a recent development in the sphere of international dispute resolution, a United States court has refused to enforce a Dubai International Financial Centre-London Court […]

Jerome Jose · 17 Feb 2024 · 6 minRead →
Family law

Muslim Wills and Non-Muslim Wills: Similarities and Differences

This article seeks to show the parallels and differences between Muslim and non-Muslim wills in the UAE, and tells why all expats must register a will. Religious and cultural considerations have an impact on the legal environment around wills in the United Arab Emirates (UAE). Considering the pertinent laws, rules, and legal publications, this article […]

Kartik Shetty · 16 Feb 2024 · 11 minRead →
Corporate and Commercial

Corporate Tax for Partnerships, Trusts and Foundations

The UAE is introducing its Corporate Tax this year, and it’s crucial for partnership firms and family trusts to understand how it impacts them. Here’s a simplified breakdown. What is a Partnership Firm A partnership is a legal arrangement where two or more persons agree to manage, operate and share the profits of a business. […]

Ajay Denny · 16 Feb 2024 · 6 minRead →
Intellectual Property

UAE Patents: Subject Matters and Requirements

In the UAE, patents play a crucial role in driving innovation and protecting the creative rights of inventors. Here’s a simplified breakdown of what’s new and what remains the same. Patents are essential for fostering innovation and safeguarding intellectual property rights. In the United Arab Emirates (UAE), specific criteria must be met for an invention […]

Saniya Mariam Thomas · 14 Feb 2024 · 7 minRead →