We are thrilled to announce the latest edition of Lexis Middle East Gulf Tax, the very first of its kind in the GCC region! Our complimentary magazine offers insightful updates on the latest tax and financial developments across the region.

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In this edition:

In Comes Transfer Pricing

How will transfer pricing operate in the UAE from 1 June 2023? Alessandro Valente of Crowe explains how it will operate.

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Firm Foundation on Tax

Foundations and the UAE Corporate Income Tax Regime – Foundations are often used for succession planning and charitable purposes, but it would be wrong to automatically assume they will be exempt from the UAE’s new corporate income tax law, as Alejandra Esmoris, Head of Private Clients, CVML explains.

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What’s Changed? – Electronic commerce

Is your e-commerce business in the UAE compliant with new VAT reporting and record keeping requirements?

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Tax News Round-Up

Stay informed about the latest updates in tax treaties and regulations throughout the region. This includes a regulatory round-up of recent changes and information on tax treaties.

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Practical Focus on Customs Valuation

Customs arrangements are integral to the design of business operations in the UAE, given its heavy reliance on cross-border trade, encompassing both material exports and high levels of imports. Tax Lawyer, Patryk Karczewski, and Head of Tax, Siegert Slagman, highlight the crucial role of customs arrangements in facilitating successful trade in the UAE.

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Tax Professional Profile: A Different Approach

Mourad Chatar, Managing Partner at a Consulting Firm talks about the differences between tax in the UAE and the GCC region.

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Practitioner Perspective on Qatar Law No. 24/2018 (the Income Tax Law)

Rami Qudah, Practitioner at Deloitte in Qatar looks at significant recent changes to the Qatar Income Tax Law.

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What are the tax benefits of SEZs and SILZs?

Nabil A Issa of King & Spalding explains the tax benefits of Special Economic Zones and Special Integrated Logistics Zones in Saudi Arabia.

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Want to receive future editions? Subscribe here!

Want to learn more about Lexis® Middle East? Visit, https://www.lexis.ae/lexis-middle-east-law/.

Have you read the Lexis® Middle East Gulf Tax – Spring 2023 edition? Click the link below to access and read the Spring edition.

We are pleased to present the May 2023 edition of Lexis Middle East – HR Alert!

Discover our complimentary HR publication, the Lexis Middle East – HR Alert, designed to keep you informed about the most recent updates in Labour and Employment Law, highlighting noteworthy cases, and offering valuable insights into region-specific HR policies and templates.

Featuring exclusive interviews with prominent HR experts from the region, this edition also provides expert guidance on emerging industry trends. Stay up-to-date and enhance your HR knowledge with the latest issue of Lexis Middle East – HR Alert.

In this edition:

Feature: The Rules of Recruitment – UAE recruitment agency obligations

Following recent announcements in the press on the regulation of UAE employment agencies, Victoria Smylie and Saher Khan of PwC Legal explain the obligations for UAE based agencies and employers who use them.

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Trend Setter – Interns

Ruth Stephen, Luke Tapp, Lana Akkad and Melissa McLaren of Pinsent Masons look at the legal precautions the increasing number of employers in the MENA region who are interested in offering internship opportunities need to be aware of.

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Immigration Focus: Recent GCC Immigration and Visa Changes

The dynamics team at Vialto Partners shares the latest updates from the region, including developments relating to family sponsorships, visit visa extensions, ILOE scheme in freezones, and much more.

Additionally, Dounia Fathi-Benbrahim, Senior Manager Immigration with Vialto Partners explains the role she has taken in enabling the firm’s expansion across the region from both a geographical and service perspective.

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HR Profile – Energy

Sarah Tablet, Head of Human Resources for the Middle East at Siemens Energy explains how in order to support diversity it is important to tailor your approach.

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Policy Pointers – Unemployment Insurance

As a leading authority in employment law, Shiraz Sethi, Partner & Regional Head of Employment at Dentons, sheds light on the scheme and emphasizes the importance of timely subscription.

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Want to receive future editions? Subscribe here!

Want to learn more about Lexis® Middle East? Visit, https://www.lexis.ae/lexis-middle-east-law/.

Have you read the Lexis® Middle East HR Alert – January and March 2023 edition? Click the links below to access and read these editions.

Prepare to stay ahead in the game by grabbing the latest edition of our highly acclaimed HR magazine, the Lexis® Middle East – HR Alert! This essential publication provides exclusive insights on the latest updates in labour and employment laws, as well as valuable advice on HR policies and templates that are specific to the region.

With informative interviews featuring well-known HR professionals in the region and expert guidance on the most recent industry trends, this magazine is a must-read. Don’t miss out on the opportunity to gain a competitive advantage – obtain your copy of the HR Alert’s latest edition now, for free!

In this edition:

Pay the Price: Changes to the UAE Wage Protection Scheme

The UAE Wage Protection Scheme (WPS) has been updated as of late 2022. Shiraz Sethi and Ali Al Assaad of Dentons break it all down and explain how the scheme works.

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Off the Record Employees

Crowe’s accounting specialists, Markus Susilo, Alessandro Valente, and Deepika Chandak, analyse the current trends that are reducing the adoption of Employer of Record (EOR) structures in the GCC region. They highlight the latest advancements that may diminish the attractiveness of this alternative for multinational corporations with a workforce operating on a temporary basis in GCC nations.

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News Round-Up

Get the latest on key developments across the region, including Oman’s Data Protection Law! The Oman Personal Data Protection Law (Oman Sultani Decree No. 6/2022) is effective from February 13, 2023, replacing the previous legal framework for data protection in Oman. The MTCIT is responsible for data protection, but employers must wait for the issuance of executive regulations before implementing the law.

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Immigration Focus: A New Approach to Emiratisation Targets

Stay informed on the latest immigration updates in the GCC with Vialto Partners. Keep track of changes and make sure you comply with new regulations, including the UAE Cabinet’s announcement of new guidelines for companies with over 50 employees in mainland UAE to meet their Emiratisation targets.

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Immigration Profile: Differences and Similarities

Ali Ibrahim, who serves as Vialto Partners‘ Immigration Lead for Saudi Arabia and Bahrain and is also the Director of their Saudi office, highlights some of the variations between the two jurisdictions.

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Law Changes: New and Proposed MENA Laws – Privatisation in Saudi Arabia

Don’t miss out on the latest legal developments in the MENA region! Read on as Majed Bamarouf discusses the impact of a recent decision on the treatment of Saudi nationals in sectors undergoing privatisation.

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Case Focus

Discover the most recent legal case rulings in the MENA region, such as a case involving an employee who postponed claiming their responsibilities.

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HR Profile: Talent Management

Harpreet Singh, the Area Senior Director of HR for the Middle East and Africa at the Radisson Hotel Group, talks about talent management despite ambitious growth plans and labour market restrictions. Singh discusses how it is possible to manage all areas of talent in his company.

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Practitioner Perspective: Labour Law Rights in the UAE’s Hospitality Sector

Mahmood Hussain Law Firm’s Waddah Abdulhaq highlights some of the labour law rights that apply to shift workers, including those in the hospitality sector in the UAE.

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Moves and Changes

Stay up-to-date on the latest business happenings with our round-up of moves, changes, appointments, and promotions.

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Policy Pointers: Notice and Handover

Sarah Malik and Saher Khan of SOL International Ltd explore the notice requirements for employment termination under DIFC Law No. 2/2019. Uncover the impact of service length on notice periods and the necessity of employee agreement for contract changes. Gain insights into the key elements of a successful handover of work and assets during the notice period.

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Want to receive future editions? Subscribe here!

Want to learn more about Lexis® Middle East? Visit, https://www.lexis.ae/lexis-middle-east-law/.

Have you read the Lexis® Middle East HR Alert – June and September 2022 editions? Click the links below to access and read these editions.

Introducing the latest edition of our complimentary law magazine, the Lexis® Middle East – Law Alert! Stay up-to-date on the latest legal, financial, and fiscal developments and hot topics in the MENA region.

In this edition:

In Good Company? The New Saudi Company Law Regime

A new company law regime was implemented in Saudi Arabia on January 18th, 2023. Companies have a grace period of two years, but they must still consider this new regime and upcoming regulations set to take effect in 2024 to determine necessary actions and timelines, according to Alan Sfeir and Shahd Makhafad from Clyde & Co.

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Legal Round-Up: Covering Recent Key Legal Developments (Region-Wide)

Stay up-to-date with the latest legal developments in the region! Our legal round-up includes all the essential news so that you can stay well-informed.

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Tax and Finance Round-Up: Covering Recent Key Tax and Finance Developments (Region-Wide)

Get the latest news and insights on regional tax and finance developments with our latest round-up, supported by Aurifer Middle East Tax! Stay up-to-date on the key developments from the region and never miss out on the latest happenings.

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But Who Benefits? Omani Changes on Ultimate Beneficial Owner Reporting

New requirements to identify Ultimate Beneficial Owners of companies in Oman are now in force to support the anti-money laundering and counter terrorist financing regime. Abdullah Hassan Khan and Ali Naveed Arshad from Mohammed Al Ruquaishi Law Firm provide insight into the impact on companies in Oman.

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In-House Profile: Property

Haytham Alieh, Vice President of Litigation at Damac Group works for a business with property and construction at its heart, but it is technological law changes he is most eager to see being adopted following the UAE’s pioneering work in this area.

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Practitioner Perspective: Virtual Asset and Related Activities Regulations

In a bid to support technological advancements, UAE legislators have been introducing pioneering laws and regulations. Ayesha Karim sheds light on how the Virtual Asset and Related Activities Regulations, which were recently issued, are promoting the implementation of Dubai Law No. 4/2022 and supporting the growth of this emerging sector.

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Movers & Shakers: A Round-Up of the Top Appointments and Promotions

Check out our latest round-up of the top movers and shakers from the world of legal appointments and promotions, brought to you by Jameson Legal. Who’s been promoted, who’s been appointed and who’s moving on? Find out now!

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Dispute Resolution Focus: Cases and Updates

Waleed Hamad, Head of Litigation at Al Aidarous, shares his insights on past cases and provides valuable advice to those considering initiating a dispute. We thank Al Aidarous for their support and for keeping us informed of the latest developments in dispute resolution.

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Dispute Resolution Focus: Court Changes

Hashem AlAidarous from Al Aidarous highlights two significant recent developments in the UAE court system, which include the introduction of bilingual courts and the establishment of expert chambers in Abu Dhabi courts.

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Contract Watch: Cloud Services

Nick O’Connell, Saudi Head of Digital & Data at Al Tamimi & Company, explains Saudi Arabia’s mandatory contractual requirements for cloud computing service agreements, which apply to subscribers in the country.

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Thanks to Aurifer Middle East Tax for their valuable insights into regional tax developments. We also thank Jameson Legal for supporting individuals and businesses, and Al Aidarous for keeping us updated on dispute resolution cases.

Want to receive more content? Subscribe to our newsletter here!

Want to learn more about Lexis® Middle East? Visit, https://www.lexis.ae/lexis-middle-east-law/.

Explore the past editions of the Lexis® Middle East Law Alert and stay up-to-date with the latest news! Click the links below for instant access to older editions.

We’re thrilled to announce the latest edition of Lexis® Middle East Gulf Tax, the very first of its kind in the GCC! Our complimentary magazine offers insightful updates on the latest tax and financial developments across the GCC region.

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In this edition:

Points of Law: What do we know now about how the new UAE Corporate Income Tax regime will operate?

Nearly one year after the UAE first announced its intention to introduce corporate income tax, the Federal Decree-Law No. 47/2022 On the Taxation of Corporations and Businesses has been published. Thomas Vanhee from Aurifer Middle East Tax provides an explanation of what we can expect from the new tax system.

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The more the merrier? What are the advantages and disadvantages of creating a tax group in the UAE Corporate Income Tax context?

The UAE’s Federal Decree-Law No. 47/2022 On the Taxation of Corporations and Businesses permits UAE companies to establish tax groups. Laurent Bertin, Regional Head of Tax at Airbus Africa and Middle East, clarifies that this can simplify tax management, but it’s crucial to have a thorough understanding of tax groups as they are complex mechanisms.

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Tax News Round-Up

Stay informed about the latest updates in tax treaties and regulations throughout the region. This includes a regulatory round-up of recent changes and information on tax treaties.

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Practical Focus on Tax residency in the UAE

Zain Satardien of Hourani & Partners in Dubai discusses the importance of Cabinet Decision No. 85/2022 on Tax Domicile in the UAE, which clarifies the criteria for tax residency for individuals and legal entities in the country. Zain’s Practice Note covers rules for determining tax residency, corporate taxability, and the FTA’s authority to request information.

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Tax Professional Profile: Working Where Tax Is New

Laurent Bertin, Regional Head of Tax at Airbus Africa and Middle East, elaborates on the difficulties of operating in jurisdictions where the tax landscape is still developing.

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Practitioner Perspective on Significant UAE VAT Law Changes

Tyne Hugo and John Peacock of BSA Ahmad Bin Hezeem & Associates summarise recent changes to the UAE VAT Law, including new definitions, a provision for more flexibility, clarification on tax invoices, and changes to tax audits. They also mention a temporary amendment to the definition of “Goods” and administrative changes impacting UAE VAT payers, such as the new Emara-Tax system.

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Do They Have Income Tax in Oman?

Shiraz Khan of Al Tamimi & Company provides insight into the current status of Oman’s proposed implementation of Personal Income Tax (PIT).

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Special thanks to Alchemy Search for supporting tax professionals by connecting businesses with talent across the GCC and beyond!

Want to receive future editions? Subscribe here!

Want to learn more about Lexis® Middle East? Visit, https://www.lexis.ae/lexis-middle-east-law/.

Have you read the Lexis® Middle East Gulf Tax – 2022 editions? Click the links below to access and read these editions.

Get ready to stay ahead of the game with the newest issue of our top-rated HR magazine – the Lexis® Middle East – HR Alert! This must-read publication offers exclusive updates on the most recent labour and employment law changes and cases, as well as invaluable advice on region-specific HR policies and templates.

From informative interviews with renowned regional HR professionals to expert guidance on the latest industry trends, this complimentary magazine has it all. Don’t miss out on your chance to gain a competitive edge – get your hands on the latest edition of the HR Alert now!

In this edition:

Foolish to Fake It

New Emiratisation regulations are in place as of January 2023, but some employers are trying to bypass them. Learn about the negative consequences from Dr Laura Voda and Maquelin Pereira of Fichte & Co.

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Meet Me in the Metaverse

UAE Technology Recruitment specialist Marc Ellis has set up a replica of their office in the Metaverse. Learn about their experiences in this exciting new virtual space.

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Immigration Focus: Recent GCC Immigration and Visa Changes

Stay informed on the latest immigration updates in the GCC with Vialto Partners. Keep track of changes and make sure you comply with new regulations.

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Immigration Profile: Embracing Change

Anir Chatterji, Partner at Vialto Partners, shares insights on how the Russia-Ukraine war and evolving GCC immigration policies have impacted his work. Stay ahead of the curve with expert analysis.

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Law Changes: New and Proposed MENA Laws – Health Insurance

Stay on top of the latest legal changes in the MENA region! Learn how Dubai Administrative Decision No. 78/2022 is impacting health insurance rights for employers from experts Bassem Daher and Yara Hifni of Galadari Advocates & Legal Consultants.

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HR Profile: Attract and Retain

Maisa Maarouf, Head of HR & Administration at BSA Ahmad Bin Hezeem & Associates LLP, shares the importance of staff retention initiatives in her work. Learn how to attract and keep top talent.

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Practitioner Perspective: Recent Reforms in Saudi Arabia

Stay informed on the latest labour laws in Saudi Arabia! Check out Clyde & Co’s MEA Employment Partner, Sara Khoja’s insights on the fundamental reforms that could make it easier for employers to attract top talent.

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Moves and Changes

Stay up-to-date on the latest business happenings with our round-up of moves, changes, appointments, and promotions.

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Policy Pointers: Probation Policies

Probation periods in employment contracts give employers time to evaluate new hires and employees a chance to review their work conditions before committing long-term. Typically lasting 3-12 months. Get policy pointers from expert Sulakshana Senanayake of Afridi & Angell for similar policies in the DIFC.

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Want to receive future editions? Subscribe here!

Want to learn more about Lexis® Middle East? Visit, https://www.lexis.ae/lexis-middle-east-law/.

Have you read the Lexis® Middle East HR Alert – June and September 2022 editions? Click the links below to access and read these editions.

We are pleased to share the January/February 2023 edition of our law magazine, the Lexis® Middle East – Law Alert!

The Law Alert is a complimentary magazine that keeps readers updated on the MENA region’s legal, financial and fiscal developments and hot topics.

In this edition:

Evidently Electronic: The New UAE Evidence Law

Are you ready for the digital revolution? The UAE government has just passed a law to allow electronic evidence in court procedures. Taha H Tawawala and Amer Al Marzooqi of Amer Al Marzooqi Advocates & Legal Consultants LLC-SO explain how this will revolutionise the legal system.

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Legal Round-Up: Covering Recent Key Legal Developments (Region-Wide)

Keep up with the latest legal developments in the region! Our legal round-up covers all the key news so that you can stay informed.

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Tax and Finance Round-Up: Covering Recent Key Tax and Finance Developments (Region-Wide)

Stay up-to-date on regional tax and finance developments with our latest round-up, supported by Aurifer Middle East Tax! Get the latest news and insights on key developments from the region.

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Director Directions: Amendments to the Bahraini Corporate Governance Code

Reem Benshams of Zu’bi and Partners breaks down the key changes in Bahraini Corporate Governance Code amendments that companies must comply with during their AGM Report Submissions to the Ministry of Industry and Commerce (MOIC).

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In-House Profile: Technology

Riyadh Al Habshan, GM of Legal Affairs at Solutions by STC, explains why it’s essential to stay up-to-date on legislative and regulatory changes in the tech sector. Find out how tracking these changes can help manage risk and ensure compliance!

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Saudi Data Protection Law

Saudi’s Data Protection Law is undergoing some major changes! Lamisse Bajunaid and Amna Usman of Dr Qaisar H Metawea Law Firm explain the key developments and what to expect when the Executive Regulations are issued.

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Movers & Shakers: A Round-Up of the Top Appointments and Promotions

Check out our latest round-up of the top movers and shakers from the world of legal appointments and promotions, brought to you by Jameson Legal. Who’s been promoted, who’s been appointed and who’s moving on? Find out now!

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Dispute Resolution Focus: A Long and Illustrious Career

After 35 years in the advocacy field, Ali Al Aidarous of Al Aidarous Advocates & Legal Consultants reflects on a long and illustrious career. Tune in to hear what he says about his highlights in dispute resolution cases and updates!

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Dispute Resolution Focus: Civil Changes

Welcome the new year with a new Civil Procedure Law in the UAE! Waleed Hamad of Al Aidarous Advocates & Legal Consultants is here to provide an overview of its main provisions.

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Contract Watch: Patent Filing

Gowling WLG‘s Noor Hassan shares how filing a UAE patent or design application is now easier for non-UAE-based applicants, with new requirements in place to make the process cheaper. No more costly PoA, DoA, and commercial register/license extractions!

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We thank Aurifer Middle East Tax for keeping their finger on the pulse of tax developments across the region and Jameson Legal for supporting movers and shakers across the region.

Want to receive more content? Subscribe to our newsletter here!

Want to learn more about Lexis® Middle East? Visit, https://www.lexis.ae/lexis-middle-east-law/.

Explore the past editions of the Lexis® Middle East Law Alert and stay up-to-date with the latest news! Click the link below for instant access to older editions.

We are pleased to share the fourth edition of the MENA Business Law Review 2022, the definitive business law reference in the Middle East and North Africa! In this edition:

REGULATORY: البيع على الخارطة by Faisal Rashid Al Sahouti of the Qatar International Court and Dispute Resolution Centre (QICDRC)

We look into how Qatar is working on boosting and advancing the real estate sector by establishing the Real Estate Regulatory General Authority, which shall work on achieving stability in the real estate sector, protecting the investors’ money, and fulfilling the vision of the State of Qatar to reach a comprehensive urban renaissance.

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LEGISLATIVE INSIGHT: Implementing Regulations under the UAE Immigration Law by Gordon Barr and Roxanne Vesuvala of Al Tamimi & Company

We summarise the new visa rules that have come into force in the UAE.

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LITIGATION: The English Courts’ View on the “Convenience” of Litigating in the UAE by Peter Smith of Charles Russell Speechlys

This article considers cases in which English courts have considered the advantages and disadvantages of commercial disputes being heard in the courts of the United Arab Emirates as the alternative to England.

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CONSTRUCTION LAW: The Middle East – Safe Harbour for the Global Construction Industry by Andrew Mackenzie and Terrick Mccallum of DLA Piper

In this article, we explore some of the significant projects and developments underway or set to commence in the Middle East soon, with a particular focus on Saudi Arabia, Qatar and the UAE and discuss what this means for the construction sector as a whole in the region.

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DISPUTE RESOLUTION: Managing Disputes During the Life Cycle of a Construction Project by James Cameron of Fenwick Elliott LLP

Construction projects have an almost unique ability to generate disputes, which are often expensive and drawn out. This article reviews recent industry reports from HKA and Arcadis. It aims to provide real-world tips to help employers, main contractors, and subcontractors avoid and mitigate disputes where that is not possible.

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LIBERALISATION: “Où va le droit des affairs en Tunisie” ? by Dr Najet Brahmi Zouaoui

The new Tunisian constitution of 15 July 2022 appears to be part of a logic of withdrawal from the liberalism of the past. This article explores how the texts of the constitution have been modified to strengthen the exemption of certain economic activities from the requirement of prior authorisation and aims to answer the question of where business law is going in Tunisia today.

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Want to receive more content? Subscribe to our newsletter here!

Want to learn more about Lexis® Middle East? Visit, https://www.lexis.ae/lexis-middle-east-law/.

Have you read the previous editions of the MENA Business Law Review? Click the links below to access and read previous editions.

We are pleased to share the latest edition of our tax magazine, Lexis® Middle East Gulf Tax, the first of its kind in the GCC! It is a complimentary magazine that provides updates on the GCC’s recent key tax and financial developments.

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In this edition:

Pillar 2 – How might OECD’s Pillar 2 affect GCC businesses?

OECD’s Pillar 2 Module, which ensures large multinational enterprises pay minimum tax levels on income, will impact taxpayers across the globe. Rami Alhadhrami of BDO Kuwait looks at how it might affect GCC businesses.

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The first 100 days… as Head of Tax

With the recent tax changes in the Middle East, tax recruitment specialists have seen more businesses wanting to hire their first-ever Middle East In-house Head of Tax. Conor McHugh of Alchemy Search and Siegert Slagman, a Head of Tax, share their experiences recruiting these roles and the crucial first 100 days in the post.

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Practical Focus on Double Taxation Agreements

With effect from 1 January 2020, Saudi Arabia and the UAE have implemented a treaty to avoid double taxation. Zain Satardien of Hourani & Partners shares practical points on this Double Taxation Treaty (DTT), how it provides significant advantages for businesses operating in the two contracting states, and how it aims to avoid double taxation and prevent tax evasion.

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Managing Challenges and Change with Technology

Nitin Agarwal, Head of Taxation at Majid Al Futtaim Carrefour UAE, talks about how successful major transformation projects have made him more confident and prepared to deal with future tax changes and challenges.

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Practitioner Perspective on Excise Tax

Michel Ruitenberg of Crowe looks at how Excise Tax, an important compliance area for retail businesses, has changed in the UAE and the differences in how it operates there to other GCC countries.

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Am I eligible for World Cup tax exemptions?

Qatari authorities are granting special World Cup Tax Exemptions, but who is eligible and for what? Thomas Vanhee of Aurifer Middle East Tax answers these questions and more!

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Special thanks to Alchemy Search for supporting tax professionals by connecting businesses with talent across the GCC and beyond!

Want to receive future editions? Subscribe here!

Want to learn more about Lexis® Middle East? Visit, https://www.lexis.ae/lexis-middle-east-law/.

Have you read the Lexis® Middle East Gulf Tax – Summer and Autumn 2022 editions? Click the links below to access and read this edition.