A New Era for the Commercial Companies Law: What the 2025 Amendments Mean in Practice

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.…

DIFC Courts Confirm no DIFC Nexus is Required for Recognition of Foreign Arbitral Awards

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…

UAE Corporate Tax Law Amendment: Tax Credit Offsets and Payments for Unutilized Credits

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…

RAK ICC Foundations: New Amendments Enhance Asset Protection and Succession Planning

Foundations have become an essential structuring tool in the United Arab Emirates (UAE), particularly for succession planning, asset protection, and international wealth management. The Ras Al Khaimah International Corporate Centre (RAK ICC) introduced its Foundations…

The Metaverse and Emerging Regulatory Frameworks in the UAE

The metaverse has quickly evolved from a speculative concept into a driver of technological and economic change. It encompasses immersive, three-dimensional environments powered by VR, AR, and Web3 technologies, where individuals and businesses interact and…

UAE Ratifies Key International Maritime Conventions

In a major step towards strengthening maritime safety and environmental protection, the United Arab Emirates (UAE) has officially ratified two landmark international maritime conventions — the International Convention on Oil Pollution Preparedness, Response and Co-operation,…

A Recognized Port of Refuge in the UAE?

There has been an alarming increase in ship casualties in recent years, often caused by fire in containers, in holds or in the engine room. Recent casualties in the MENA region include the MAERSK FRANKFURT…

Enforcing Foreign Court Judgments and Arbitration Awards in the UAE: A Simple Guide

When a court or arbitration panel issues a ruling in another country, enforcing it in the UAE isn’t always automatic. Specific legal steps are required to ensure that foreign judgments and arbitration awards are recognized…

UAE Ship Recycling Regulation (SRR) to Apply to Foreign and UAE-Flagged Ships From 26 June 2025

The UAE is setting a new course for sustainability in the maritime sector. Marking a decisive move toward the safe and environmentally sound disposal of end-of-life vessels, the UAE Ship Recycling Regulation (SRR) will apply…