Introduction Corporate governance in the UAE has been evolving steadily over the last few years. Regulators are no longer focused only on company formation and licensing. There is now a clear shift towards how companies are managed, how decisions are taken, and how accountability is ensured at the board and senior management level. For founders,...
A step-by-step guide to preparing and presenting a freezing injunction1 application in the ADGM Courts, including procedural requirements, evidence, timelines, and urgent applications. Worldwide Freezing Orders (WFOs) issued by the Abu Dhabi Global Market (ADGM) Courts have become an increasingly important tool for claimants seeking to preserve assets at risk of dissipation in complex commercial and arbitration-related disputes. Unlike final...
Introduction: Why Share Classes Matter in the ADGM The Abu Dhabi Global Market (ADGM) is one of the UAE’s most sophisticated corporate jurisdictions. Established under Abu Dhabi Law No. 4 of 2013, ADGM is distinctive in that it directly applies English common law, rather than a civil law code. This foundational choice has a significant...
Enhanced succession planning, flexible share structures, and dispute-prevention mechanisms under the UAE Commercial Companies Law. Legal Certainty for Family-Owned Businesses Recent amendments to the UAE Commercial Companies Law (CCL) mark a significant shift in how family-owned and closely held businesses are regulated, particularly in matters of succession, share transfers, and shareholder disputes. The reforms aim to eliminate long-standing legal...
Recent amendments to the UAE Commercial Companies Law have significantly expanded and clarified the concept of Emirati corporate status, formally recognising a broader range of companies as Emirati entities for legal and commercial purposes. The reforms apply across the UAE’s business ecosystem, including mainland companies, free zone entities, and financial free zone companies, and form...
How ADGM Courts extend freezing relief beyond defendants to uncover beneficial ownership, dismantle asset-shielding structures, and preserve the effectiveness of Worldwide Freezing Orders in complex commercial disputes. Worldwide Freezing Orders derive their effectiveness not from their urgency alone, but from their ability to reach assets that a defendant can realistically control. In modern commercial disputes,...
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...
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...
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...
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...
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