In both civil and criminal legal systems, intention is not merely a theoretical element—it is often the decisive factor that shapes justice. The UAE legal framework, particularly under the Civil Code and Penal Code, places significant weight on intention—whether in...
In a recent landmark decision, the UAE Court of Cassation has provided crucial clarification on the international jurisdiction of UAE courts in financial disputes involving foreign parties. This ruling, issued on 12 February 2025, in Civil Case No. 1353/2024, sheds...
Introduction: The Changing UAE Tax Landscape The United Arab Emirates has taken a significant step in aligning with global tax standards with the introduction of Cabinet Decision No. 142 of 2024 on the Imposition of Top-up Tax on Multinational Enterprises. This...
Since the introduction of Value Added Tax (VAT) in 2018, businesses operating in free zones have been required to adapt to a unique set of rules. Free zones are designed to attract foreign investment by offering incentives such as tax exemption and custom duty...
In a significant move to enhance governance and public services, Abu Dhabi has recently issued a series of new decrees and executive council decisions. These legal updates, published in the Official Gazette on January 31, 2025, reflect the emirate’s commitment...
KH Legal is the trading name of Khairallah Advocates & Legal Consultants L.L.C, licensed by the Government of Dubai, Department of Economy and Tourism, under Commercial Licence No. 619338.
