Insights

Writing on UAE disputes, arbitration & regulation.

Shuhail writes regularly on the regulatory and dispute-resolution developments that move the market — the changes developers, institutions, and cross-border counsel need to act on.

Short, practical reads on what a new rule actually means, where the risk sits, and what to do next.

Shuhail Ahamed examining a detail through a loupe
Technology & digital assets

Can your UAE business accept a dollar stablecoin like USDU as payment?

USDU's central bank registration is a licensing milestone, not a green light to treat it as cash — UAE rules on which stablecoins can settle domestic transactions are stricter than most merchants assume.

2026
Arbitration

Your contract says DIFC-LCIA arbitration — is that clause still valid?

The DIFC-LCIA was abolished by decree and its caseload folded into DIAC — thousands of contracts still reference the old institution, and getting the clause wrong can cost you a jurisdictional challenge at the enforcement stage.

2026
Tax

Hit with an Indian Black Money Act notice over your UAE account? The residency defence that actually works

India's foreign-asset disclosure rules bite residents, not NRIs — so a UAE-issued Tax Residency Certificate, not a passport stamp, is usually the document that decides the penalty.

2026
Tax

Your UAE bank account and Indian tax residency: does the UAE report it to India?

UAE banks already share account data with Indian tax authorities under automatic exchange rules — the real question for NRIs and returning residents is not whether disclosure is required, but whether their residency status triggers it at all.

2026
Regulatory enforcement

VARA's crypto derivatives rules: can you sell them to retail clients in Dubai?

VARA's new derivatives regime does not ban retail access outright — but it imposes a client-categorisation and suitability gate that most existing UAE crypto platforms are not yet built to pass.

2026
Tax

UK losses in a UAE-owned developer: can they offset the parent's corporate tax bill?

When a UAE group's London real estate arm posts widening losses from building-safety delays, the reflex question from the board is whether those losses can shelter profits back home — the answer turns on an election most groups haven't made.

2026
Arbitration

Can a buyer force a UAE small business into arbitration under its contract?

A UAE Court of Cassation sidestepped the constitutional question and upheld the arbitration clause, leaving the dispute to proceed under DIAC — a strong indication of what buyers and MSME suppliers should expect if this argument is raised against them.

2026
Arbitration

Court refers you to arbitration without ruling on jurisdiction — what happens next?

When a UAE court sends a dispute to arbitration without deciding whether the arbitration clause actually binds you, the jurisdiction fight doesn't end — it simply moves forum, and the rules for winning it change.

2026
Tax

Missed the corporate tax registration deadline? How early filing can still waive the penalty

The Federal Tax Authority's push for early filing is not just good housekeeping — for businesses that registered late, filing the first tax return within a strict grace window is the only route to waiving the AED 10,000 late-registration penalty.

2026
Tax

UAE corporate tax: when is your return actually due, and what happens if you miss it?

The Federal Tax Authority's push for early filing is not a courtesy reminder — it flags a hard, unforgiving deadline structure where penalties start accruing from day one of default.

2026
Regulatory enforcement

Getting evidence from a UAE-licensed crypto exchange: the mutual legal assistance route

When a foreign prosecutor or fraud victim needs account data from an exchange operating out of the UAE, there is no direct subpoena route — only a formal state-to-state channel, and understanding it is the difference between recovering funds and losing the trail.

2026
Tax

Keeping the UAE's 0% rate: the substance test crypto firms actually face

The headline 0% or 9% corporate tax rate is not automatic — a VASP loses it the moment its UAE office becomes a mailbox, and the test for adequate substance is far stricter than most founders assume.

2026
Arbitration

Drafting a UAE arbitration clause that works

The arbitration clause is the cheapest paragraph in the contract and the one most likely to cost a fortune. A few deliberate words fix the seat, the forum and the enforcement path; their absence turns the first year of any dispute into a fight about the clause itself.

2026
Arbitration

Interim and emergency relief in UAE arbitration

Most arbitrations are won or lost before the first hearing — at the moment assets can still be frozen and evidence preserved. UAE law gives a claimant three routes to urgent protection, and knowing which to use, and when, is often decisive.

2026
Arbitration

arbitrateAD and the ADGM seat: Abu Dhabi’s arbitration reset

Abu Dhabi rebuilt its arbitration offering from the ground up. arbitrateAD replaced the old ADCCAC in 2024 with an international-standard rulebook and a default common-law seat — completing a neat symmetry with Dubai’s DIAC and the DIFC.

2026
Arbitration

The DIAC 2022 Rules: Dubai’s consolidated arbitral seat

A single decree redrew Dubai’s arbitration map overnight. The DIAC Arbitration Rules 2022 then rebuilt the centre to international standard — but the default they carry catches the careless clause, and the DIFC-LCIA agreements they displaced remain a live liability.

2026
Arbitration

International arbitration in the UAE: the seats and frameworks

The UAE is not one arbitration jurisdiction but three seats under a single Convention — onshore, the DIFC and ADGM — each with its own law, its own supervisory court, and its own flagship institution. Almost every strategic advantage is captured, or forfeited, in the arbitration clause, long before a dispute exists.

2026
Technology & digital assets

VARA, ADGM or DIFC: which regime should a crypto business actually pick?

Tax rates rarely decide where a crypto business licenses in the UAE — the real question is which of three separate regulators actually lets the business do what it needs to do.

2026
Technology & digital assets

Does a VARA licence let you serve clients outside the UAE?

Dubai's tax rate means little if your VARA licence cannot be used to onboard the Hong Kong, European or American clients your business model actually depends on. Market access, not tax, is the real constraint.

2026
Banking & finance

Why a VARA licence doesn't guarantee a Dubai bank account for your crypto firm

Tax comparisons dominate the Dubai-versus-Hong Kong debate, but the practical bottleneck for most virtual asset firms is not the tax rate — it's whether any UAE bank will actually open their account.

2026
Technology & digital assets

Your Binance account is frozen over a DOJ probe: what can you do in the UAE?

Binance insists it hasn't pulled back from US law-enforcement cooperation — which means UAE customers can still see accounts frozen or flagged on the strength of a DOJ request. The exchange's compliance policy is not the end of the story; UAE courts and VARA give you routes to challenge a freeze.

2026
Banking & finance

When a security cheque becomes an executory instrument you can enforce directly

Since the 2022 reforms, an unpaid cheque is no longer primarily a criminal complaint — it is a civil execution deed you can enforce against a debtor's assets without ever filing a lawsuit.

2026
Tax

Is crypto income really tax-free in the UAE, or does substance decide the bill?

Dubai's headline 0% and 9% corporate tax rates say little on their own — who is trading, through what structure, and with what substance determines whether crypto profits are actually tax-free.

2026
Data & IP

Binance and the DOJ: what happens to your UAE account data?

Binance's insistence that it has not scaled back cooperation with US law enforcement raises a sharper question for its UAE customers: what legal basis, if any, allows a Dubai- or Abu Dhabi-based exchange to hand personal and transaction data to a foreign prosecutor, and what can an affected customer actually do about it.

2026
Regulatory enforcement

A US DOJ monitor over your crypto exchange: what it means for its UAE licence — and your exposure

Binance's insistence that it has not scaled back cooperation with US law enforcement is a reminder that a global VASP's foreign compliance history follows it into the UAE — and that continuing disclosure obligations, not one-off licensing checks, are where the real risk sits.

2026
Arbitration

Third-party funding disclosure under the DIFC arbitration reforms: what GCs must now reveal

The reform package expected to reach the DIFC arbitration law introduces a formal duty to disclose third-party funding — a change that will force funded parties, and their funders, into the open earlier than many are used to.

2026
Regulatory enforcement

Can a US subpoena reach a crypto exchange licensed in the UAE?

Binance's public tussle over a US Department of Justice cooperation memo puts a sharp question in front of every VASP with UAE operations: what happens when a foreign law enforcement request lands on your Dubai or Abu Dhabi desk?

2026
Construction disputes

Architeriors v Emirates National Investment: proportionality, settlements and liquidated damages in the DIFC construction court

The DIFC’s Technology and Construction Division has delivered one of its first substantive judgments — and Architeriors v Emirates National Investment [2024] DIFC TCD 001 is as memorable for its rebuke of disproportionate litigation as for its guidance on binding interim settlements, liquidated damages under a modified FIDIC contract, and the hard evidential discipline a construction claim now demands.

2026
Arbitration

Oheo Bank v Parker: the DIFC Court of Appeal's first arbitral set-aside

For the first time, the DIFC Court of Appeal has set aside substantive parts of a DIFC-seated DIAC award under Article 41 of the Arbitration Law — and set aside the first-instance judgment that upheld it for reasons too thin to review. Oheo Bank v Parker [2025] DIFC CA 006 is now the leading DIFC authority on the fair-hearing and scope-of-submission grounds.

2026
Arbitration

ADGM as an enforcement conduit to onshore UAE assets

Recognition in the ADGM is only half the battle when the debtor’s assets sit onshore. The value of the ADGM route lies in what comes next: converting a Convention award into an ADGM order, and carrying that order across to the Abu Dhabi courts.

2026
Arbitration

Public policy at the ADGM Courts: Article V(2)(b)

Public policy is the exception every losing party reaches for and few succeed with. Before the ADGM Courts it is a narrow, internationally-minded gate — not a back door to re-arguing the merits.

2026
Arbitration

Arbitrability before the ADGM Courts: Article V(2)(a)

Some disputes belong to the courts alone. Article V(2)(a) lets a court refuse enforcement where the subject matter is not capable of settlement by arbitration — a ground the ADGM Courts may raise of their own motion, but apply sparingly.

2026
Arbitration

An award set aside at the seat: Article V(1)(e) and Article VI in the ADGM

What happens to enforcement when the award is challenged at its seat? Article V(1)(e) and Article VI give the ADGM Courts a calibrated answer — and one of international arbitration’s most debated questions.

2026
Arbitration

Scope and irregular procedure: Article V(1)(c) and (d) in the ADGM

Two grounds police the boundaries of the tribunal’s mandate: did it decide more than it was asked, and was it constituted and run as the parties agreed? The ADGM Courts apply both with a firm eye on materiality.

2026
Arbitration

Due process at the ADGM Courts: Article V(1)(b)

The Convention protects a losing party against a genuinely unfair process — but not against a process it simply lost. Article V(1)(b) is the due-process ground, and the ADGM Courts apply it to real prejudice, not tactical grievance.

2026
Arbitration

Capacity and a valid agreement: Article V(1)(a) in the ADGM

The first of the Convention’s five respondent-proven grounds goes to the foundation: was a party incapable, or was the arbitration agreement invalid? Before the ADGM Courts, the answer turns on the right governing law — and on a high bar.

2026
Arbitration

The arbitration agreement before the ADGM Courts

Everything downstream — the tribunal’s jurisdiction, the award, its enforcement — rests on the arbitration agreement. Article II tells the ADGM Courts when to hold parties to their bargain and send them to arbitration.

2026
Arbitration

What to file: Article IV and the ADGM Courts

Enforcement under the New York Convention begins as a documentary exercise. Article IV tells the creditor exactly what to put before the ADGM Courts — and getting the papers right is the difference between a clean recognition and an avoidable fight.

2026
Arbitration

Enforcing a foreign arbitral award through the ADGM Courts

An arbitral award is a promise until a court will enforce it. The ADGM Courts — common-law, English-language and bound by the New York Convention — have become a disciplined, pro-enforcement forum for turning a foreign award into recoverable value in the UAE.

2026
Technology & digital assets

Do you need a new VARA approval to offer crypto derivatives in Dubai?

VARA's derivatives rulebook is a distinct, higher-bar authorisation layered on top of an existing Virtual Asset Service Provider licence — not an automatic extension of it.

2026
Arbitration

DIFC arbitration law reform: do the proposed amendments affect clauses you're signing today?

The DIFC's consultation on amending its Arbitration Law is not a reason to pause deal-signing — but it is a reason to check how your arbitration clause is drafted, particularly on seat, language and interim relief.

2026
Technology & digital assets

One crypto licence, five regulators: do you need approval in every emirate to operate?

There is no single "UAE crypto licence". A VASP authorised in one jurisdiction still needs a separate look at whether it can lawfully deal with, or market to, persons anywhere else in the country.

2026
Regulatory enforcement

Verifying VASP status: the diligence duty behind the UAE's crypto licence maze

A private tracker of licensed virtual asset service providers is useful, but it does not discharge a bank, exchange or investor's own legal duty to verify licensing status before onboarding a crypto counterparty — and that duty is becoming sharper, not softer.

2026
Technology & digital assets

Five regulators, one token: why a private VASP tracker fills a real gap

A newly launched market tracker mapping every licensed virtual asset service provider across VARA, ADGM, DIFC, CBUAE and the SCA/CMA is a useful tool — but its very existence exposes how fragmented, and how easy to get wrong, UAE crypto licensing verification has become.

2026
Regulatory enforcement

Resolution No. (2) of 2026: Dubai's new enforcement officers

On 27 January 2026, Dubai issued Resolution No. (2) of 2026 Granting Law Enforcement Capacity to Certain Government of Dubai Officials. It looks administrative. It is not. In five short articles it converts a defined class of Dubai Municipality staff into judicial-seizure officers, wiring day-to-day municipal inspection directly into the machinery of statutory enforcement — and it should change how regulated businesses in Dubai think about who, exactly, is standing at their door.

2026
Litigation

The Sharjah Judiciary Platform: what changes for litigants

In January 2026 the Sharjah Judicial Council launched the Sharjah Judiciary Platform, folding the courts, the Judicial Department and the Public Prosecution into one digital gateway. The headline is convenience; the substance is timing. Once filing, service and hearings move online, the procedural clock under Federal Decree-Law No. 42 of 2022 starts running the moment a notice reaches a litigant's phone — and disciplined counsel must re-engineer how they track deadlines accordingly.

2026
Technology & digital assets

The CBUAE stablecoin framework

The UAE now has a federal stablecoin rulebook. The Central Bank's Payment Token Services Regulation draws a hard perimeter around who may issue, convert, and hold fiat-referenced tokens — and, more consequentially for operators, around which tokens may actually be spent inside the country. If you touch a dirham- or dollar-pegged token in the UAE, this is now your regime.

2026
Arbitration

Enforcing foreign arbitral awards in the UAE

The UAE is now a genuinely enforcement-friendly seat — but the award creditor who wins on the merits and loses on procedure at the execution stage has simply funded the arbitration twice; the value is in knowing which of three doors to walk through.

2025
Real estate

Off-plan and RERA: protecting investors and developers alike

Dubai's off-plan regime is not a single statute but an interlocking machine: escrow ring-fences the money, the interim register perfects the buyer's interest, and a graduated default scale disciplines both sides. Understood together, the architecture is less about protecting buyers against developers than about keeping capital moving without either party gaming the cycle.

2024

Reading about a problem you already have?

If a regulatory change or a dispute is on your desk, let's talk it through — confidentially and without obligation.

Get in touch