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.

We are pleased to share the latest edition of our HR magazine, the Lexis® Middle East – HR Alert!

The HR Alert is a complimentary magazine that updates the latest labour and employment law developments and cases and advises on region-specific HR policies and templates.

It also includes interviews with leading regional HR professionals and guidance on the latest industry trends.

In this edition:

When I’m Sixty-Four: New Pensions Legislation in Qatar

On 3 January 2023, Qatar Law No. 1/2022 will introduce changes to the pension rights of all working Qatari nationals. Emma Higham of Clyde & Co explains their current understanding of the impact this will have on employers and employees

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Quiet Quitting: Has this global trend reached the UAE?

Quiet quitting occurs when an employee decides that they will undertake the bare minimum to carry out their duties. Thenji Moyo and Naba Noor of Gateley UK LLP (DMCC Branch) talk about this trend in the UAE and positive ways to tackle it.

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Immigration Focus: Recent GCC Immigration and Visa Changes

The dynamic team at Vialto Partners share the latest immigration and visa changes in the region, including the latest developments relating to the UAE Job Exploration Visas. From 3 October 2022, a new type of visa has allowed job seekers to enter or remain in the UAE without needing a sponsoring employer. It allows individuals to come to the UAE to look for work or investment and business opportunities without a sponsoring host.

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Law Changes: Employee Share Schemes and Remuneration Developments in Saudi Arabia

The new Saudi Companies Law, which comes into effect in January 2023, brings with it changes to employee share schemes and directors’ remuneration as Richard Bell and Faisal Alassiri of Clyde & Co explain.

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In an Ever-Changing World

Madelein du Plessis, HR and Finance Officer at RELX PLC in Dubai, explains the approach she has taken to support an ever-expanding team in a continually changing regulatory environment.

On the other hand, Raka Roy of Galadari Advocates & Legal Consultants explains how leave entitlements have changed under the new UAE Labour Law.

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Equality Policies

Sarah Malik of SOL International Ltd shares pointers for employers on how they can ensure their equality policies cover all types of discrimination, bullying, harassment, assault, and any verbal, physical, or psychological harm to an employee in the workplace in order to be compliant with Federal Decree-Law No 33/2021 On the Regulation of Labour Relations.

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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 latest 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:

Welcome Change: Saudi Arabia’s new Companies Law

A new Saudi Companies law has brought changes and innovations which, as Edoardo Betto and Thamer Alzayer of Hourani & Partners explain, look likely to support the Kingdom’s booming venture capital market.

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Firm Foundation: Real estate developments in the UAE

Two new laws have been issued in Dubai to support real estate investment; Mohammed Kawasmi of Al Tamimi & Company looks at their impact and other recent changes to real estate regulations there.

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In-House Profile: All Change

Sultan AlJadeed, Director of Legal Affairs of Hungerstation talks about what it is like working in an industry where having a fast response to regulatory change is critical.

On the other hand, Taha H Tawawala of Amer Al Marzooqi Advocates & Legal Consultants LLC-SO examines how the regulatory landscape is changing for delivery companies like Mrsool, Jahez and Hungerstation.

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Focus on Funding

With third-party funding gaining pace, there has been a remarkable increase in the number of institutions prepared to finance arbitrations. Ritambhara Singh, Amira Salah, and Sriranjini Garegrat of Al Moayed Chambers explore the position of third-party funding in Bahrain.

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Contract Watch: Sub-leasing Contracts

Gerry Rogers of Galadari Advocates & Legal Consultants explores the critical considerations concerning leasing and property laws in the UAE.

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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.

Thanks also to the dynamic team at Wasel & Wasel Arbitrator Services Inc. for flying the flag for arbitrators.

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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 Lexis® Middle East Law Alert – July/August 2022 edition? Click the link below to access and read this edition.

We are pleased to share the latest edition of our HR magazine, the Lexis® Middle East – HR Alert!

The HR Alert is a complimentary magazine that updates the latest labour and employment law developments and cases and advises on region-specific HR policies and templates.

It will also include interviews with leading regional HR professionals and guidance on the latest industry trends. In this edition:

When the Heat is on!

With the Qatar Ministry of Labour and Public Health Department issuing new guidelines on heat stress, Emma Higham and Corrine Sobers of Clyde & Co explain what employers in Qatar need to do to comply with the law on working in the heat.

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Don’t Bank on It

Damian Burleigh of Acuity Knowledge Partners examines outsourcing in the Middle East and how it affects regional banks.

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Law Changes: Whose Right Is It Anyway?

Who has copyright rights when an employer/employee relationship or employer/freelancer is involved? Noor Hasan of Gowling WLG examines the fundamental rules.

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Saudisation

Nadia Malaika, HR Director for Saudia Dairy & Foodstuff Company (SADAFCO), talks about the importance of Saudisation in their sector and its implementation.

On the other hand, Anas A Akel of Hourani & Partners talks about specific Saudisation challenges and opportunities in the manufacturing sector.

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Social Media Policies

Rana Moustafa of D&C Legal Services shares pointers for getting a well-drafted social media policy in place to protect employers and ensure employees better interact with these platforms.

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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/.

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

ARBITRATION: Outcome-Related Fees Structures for Arbitration the UAE by Dr Tariq Mahmood FCIArb (33 Bedford Row), James Ng (Zhong Lun Law Firm) and Usama Munir (Schleuter Graf)

We explore the basic features and types of outcome-related fee structures (ORFS) for dispute funding and provide a detailed analysis of the UAE legal landscape of the acceptability of ORFS in arbitration proceedings.

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LITIGATION: Comment on IPGL General Trading v. Horton Holding by Anson Cheung, Outer Temple Chambers

We share comments on this case, which raised interesting issues regarding the application and scope of the Duomatic principle to acts assented to by shareholders, with far-reaching practical consequences for a common practice in the UAE.

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COMPANIES: A Guide to Saudi Arabia’s New Companies Law by Dr Qaisar Hamed Metawea, Lamisse Bajunaid, and Aziza Al Abbasi (Dr Qaisar Metawea Law Firm)

In this article, we provide a guide to the main areas of reform in Saudi Arabia’s new Companies Law concerning commercial and non-profit entities and analyse the impact of these reforms.

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The New Regulation of Musataha Agreements over Commercial Land in the Emirate of Dubai by Jeremy Scott, Addleshaw Goddard (Middle East) LLP

In this article, we look in more detail at musataha arrangements in Dubai and assess the changes made regarding granting musataha rights over commercial land by government or government-related entities against its stated objectives.

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CORPORATE GOVERNANCE: Solution to Executive Succession in UAE Family Businesses: The Board of Directors by David Chekroun (ESCP Business School), Megha Bansal (Deloitte) and Tanya Bansal (Abu Dhabi Department of Economic Development (ADDED))

This article assesses the rules and regulations regarding the corporate governance of family-owned businesses in the UAE, including the composition of the Board and its role in succession planning undertaken by the Nomination and Remuneration Committee. It also sets forth a series of recommendations on empowering the Board to facilitate a smooth transition of power amongst family businesses.

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CYBERSECURITY: Financial Crime Challenges as We Enter Internet 3.0 by Karl Massi, Charles Russell Speechlys

The developing “crypto-economy” will become a significant part of the real economy in a very short time. This new digital mechanism for assigning, buying, selling and transferring assets brings with it novel issues regarding financial crime risk and security while mirroring some of the same vulnerabilities of the real economy. This article will explore some of the critical areas and how the UAE approaches them.

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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.