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Abu Dhabi Court of Cassation Clarifies Jurisdiction Between Abu Dhabi Courts and ADGM Courts: Registration, Not Geography, Determines Jurisdiction

Abu Dhabi Court of Cassation Clarifies Jurisdiction Between Abu Dhabi Courts and ADGM Courts: Registration, Not Geography, Determines Jurisdiction

Analysis of Abu Dhabi Court of Cassation Judgment No. 406/2025 (Commercial), dated 11 June 2026 The Abu Dhabi Court of Cassation has delivered an important judgment that provides much-needed clarity on the jurisdictional boundaries between the Abu Dhabi onshore courts...
Bad Debt Relief under UAE VAT Law: Legal Framework, Conditions, and Practical Implications

Bad Debt Relief under UAE VAT Law: Legal Framework, Conditions, and Practical Implications

Introduction: UAE Mainland vs Free Zone Strategic Guide The implementation of Value Added Tax (VAT) in the United Arab Emirates introduced a structured framework for businesses to account for tax on the supply of goods and services. However, in commercial practice,...
UAE Mainland vs Free Zone: Strategic Legal Guide for Business Setup – investor

UAE Mainland vs Free Zone: Strategic Legal Guide for Business Setup – investor

Introduction: UAE Mainland vs Free Zone Strategic Guide Establishing a company in the United Arab Emirates (UAE) is far more than a procedural formality. It is a strategic legal decision that directly affects ownership rights, tax exposure, operational flexibility,...