On 9 February 2026, the Dubai International Financial Centre (DIFC) enacted the Variable Capital Company Regulations 2026 (Regulations), introducing a new corporate structure within the DIFC legal framework. What is a Variable Capital Company…
Strategic significance and the current disruption As of 28 February–3 March 2026, reporting indicates a sharp escalation in Gulf hostilities and a de facto interruption of safe commercial transits through the Strait of Hormuz, driven…
Unilateral dispute resolution clauses are common in cross-border trading and finance documents, particularly where one party has stronger bargaining leverage. The typical structure is that both parties are directed to one forum (often arbitration), but…
The International Maritime Organization’s (IMO) decision to postpone the formal adoption of its landmark Net-Zero Framework (NZF) until October 2026 has sent a predictable ripple of uncertainty across global shipping. This year’s long delay, driven…
The Department of Economy and Tourism (DET), Dubai, has recently introduced an update to the procedural requirements relating to the incorporation of new companies or subsidiaries in the Dubai mainland jurisdiction. The update affects foreign…
With Federal Decree-Law No. 20 of 2025, the UAE has implemented one of the most far-reaching updates to its Commercial Companies Law in recent years. Rather than constituting incremental adjustments, the amendments implement structural reforms.…
In a further affirmation of the DIFC Courts’ pro-arbitration stance, the Court of First Instance in Om v. Ottilie (ARB 017/2025, judgment dated 28 October 2025) has confirmed that domicile, business activity, or the presence…
On 15 December 2025, the UAE issued a new Federal Decree-Law amending Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (“Corporate Tax Law”). The amendments further refine the UAE’s corporate…
As 2025 draws to a close, the aviation finance landscape looks very different from where it stood just a year ago. Aircraft supply remains constrained, investors are returning to structured transactions, and the UAE is…
