
Blog
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As announced in January 2022, the United Arab Emirates will introduce a federal Corporate Tax (CT) on business profits that will be effective for financial years starting on or after 1 June 2023. The following statements are based on a Public Consultation Paper and do not necessarily reflect the final tax environment in June 2023.…
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#SteuerlicheSelbstanzeige, #SteuerdatenDubai, #Steuerhinterziehung, #SteuerhinterziehungDubai, #SteuerstraftatenDubai, #SteuerdatenAusDubai SCHOLZ KAUFT STEUERDATEN AUS DUBAI STRAFFREIHEIT DURCH STEUERLICHE SELBSTANZEIGE In der deutschen und internationalen Presse wurde in den letzten Tagen berichtet, dass die Bundesrepublik Deutschland Steuerdaten aus Dubai gekauft habe und diese Daten jetzt von den Ländern ausgewertet würden. Es geht darum, mögliche Steuerstraftaten aufzudecken. Personen, die in Deutschland…
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#LaborLaw, #LabourLaw, #DIFCLabourLaw, #LawyerDubai, #EndofServiceGratuity, #terminationofemploymentcontract, #arbitraldismissal On 30 March 2021, Dr. Ghassan Azhari held a lecture on UAE Labour Law at Middle Sex University. His lecture covered the mainland jurisdiction and the Labour Laws in the DIFC and other Free Zones.
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Parties of a lawsuit can, and frequently do, attempt to settle a claim before having to go to a trial. In fact, the DIFC courts encourage parties to settle their disputes, for example through mediation and conciliation. A party may try to settle in any form or way, within the framework of the law, but…
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Was brauche ich, um als Influencer in Dubai arbeiten zu können? Um als Influencer in Dubai arbeiten zu können, benötigt man eine sog. Lizenz (Gewerbeerlaubnis). Zudem braucht man eine Aufenthaltserlaubnis und ein Bankkonto bei einer lokalen Bank in Dubai. Wie erhalte ich eine Lizenz/ Gewerbeerlaubnis? Jeder Gewerbetreibende in den Vereinigten Arabischen Emiraten benötigt eine sog.…
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The UAE is governed by the UAE Federal Laws that give – so far – very little indication about the legal classification of bitcoins and other crypto currencies. There is, however, the Dubai International Financial Centre (DIFC) that has its own probate court. The DIFC is a Federal Free Zone and applies the Laws of…
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Dr. Ghassan has been registered as a DIFC Wills Draftsman. The DIFC Courts Wills and Probate Registry Rules allow eligible individuals the option to register different types of Will depending on the assets that they wish to cover, and whether they wish to encompass guardianship arrangements. A DIFC-Will provides an instrument for non-Muslims to avoid…
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Resolution No. 279 of 2020 issued by the Ministry of Human Resources and Emiratisation on 26 March 2020 (‘the Resolution’) reacts to the economic impacts of the COVID-19 outbreak on businesses providing a fair balance between employers and employees. Employees are for many businesses the most valuable assets. The Resolution gives employers certain liberties to…
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On 10th and 11th November 2019 Dr. Ghassan held a seminar on the “UAE Economic Substance Regulations” at the Middlesex University’s Institute for Entrepreneurship and Business Excellence (IEBE) in Dubai. Dr. Ghassan gave an insight on the backgrounds of the “UAE Economic Substance Regulations” and the impacts of the “Exchange of Information”.
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The new DIFC Employment Law, Law No. 2 of 2019, which was enacted on 30th May 2019 and will come into force on 28 August 2019, revised its provisions regarding inter alia sick pay, end-of-service gratuity, and settlements in a manner that protects and balances the interests of both employers and employees. Furthermore, it introduces…
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E-commerce businesses in the EU are often incorporated in a low tax jurisdiction and distribute products in all EU member states. It does not surprise that such a structure is a thorn in the side of high-tax jurisdictions, in particular when these jurisdictions are the core market for the e-commerce business. This paper will provide…
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Generally speaking, an employee cannot lose his right to end-of-service gratuity. This right is mandatory and cannot be excluded in the employment contract or any Addendum hereto. The only exception is if the employee breaches his employment contract in a manner that allows the employer to terminate the employment for cause. The reasons for a…
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The Emirates has 123 double tax treaties in force or pending, which benefit expatriates and companies. For a country with very little taxation, the UAE has a large double tax treaty network in place. With agreements in 90 countries – and 33 pending – the Emirates has more double tax treaties than countries such as…
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From a tax perspective, the last week was quite controversial for the UAE. On March 11, the Ministry of Finance celebrated the 30th anniversary of the first double taxation agreement to protect and encourage investment. The very next day, on March 12, the European Union finance ministers agreed to add the UAE to a blacklist…
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The new law is expected to be enacted around Q1 of 2019 and to introduce significant changes to the current DIFC Employment Law (DIFC Law No. 4/2005, as amended by DIFC Law No. 3/2012) as per the consultation papers published in early 2018. For instance, it is expected that the current Article regulating the end…






