Key Takeaways from the OECD’s 2025 Update to the Model Tax Convention
Introduction The 2025 Update to the OECD Model Tax Convention, representing the first comprehensive revision of the OECD Model Tax Convention since 2017, serves as the principal international reference for the negotiation, application, and interpretation of bilateral double taxation avoidance agreements (DTAAs) and aims to harmonize tax treaty practice, reduce double taxation, and facilitate cross-border […]
Anti-Money Laundering Compliance in the UAE Property Sector
Introduction According to the UAE’s regulatory authorities, there are comprehensive Anti-Money Laundering (AML) and Counter-Terrorist Financing (CTF) frameworks in the UAE. These frameworks impose strict compliance obligations on real estate companies, in addition, all real estate companies operating in the UAE must comply with AML laws as part of their statutory obligations. Any real estate […]
Licensing Authorities for Property Businesses across UAE Emirates
Introduction United Arab Emirates emerged as key economic player beyond its hydrocarbon trade, diversified economic hub for finance, trade and tourism. Fuelled with economic activity by high demand and significant population growth, real estate market has developed one of the most dynamic real estate markets in the world, for growth and protect market participants, the […]
Co- Creation and Co Patent Arrangements in the Digital Era
Introduction The quarter of the current century marked a transformation that surpassed the voyage of development of past two centuries; the fundamental starting point was crossing the Rubicon of knowledge sharing and altering the nature of innovation. Traditional innovation involves an individual or single entity, modern innovation prefers multiple collaborators such as technology firms, startups, […]
Governance Conflict in International JVs
Introduction International Joint Ventures (IJVs) have always been a tool of strategy for companies aiming for market entry and risk diffusion across national boundaries. But one of the most intricate and contentious features of international business strategy continues to be their governance. The occurrence of governance conflict in IJVs has been noticed when the companies […]
Digital Trade Rules and Cross-Border Supply Chains: Compliance Steps for IP, Customs and Data Flow
Introduction The rise of the global economy in the 21st century has seen digitized trade not only incorporate trade as one of its aspects but also form a key support system for worldwide supply chains. The rise and increased use of digitized services and intellectual property protection have not only changed international trade practices concerning […]
Joint Ventures as Strategic Tools for Market Diversification Amid Global Trade in 2026
Introduction In 2026, global trade fragmentation—driven by U.S.-China decoupling following Trump’s 2025 reelection, rising regional blocs (AfCFTA, RCEP), and supply chain reshoring—compels firms to adopt joint ventures (JVs) for market diversification and local corporations rethink expansion models and practices in the global trade landscape. In such a milieu, the role of joint ventures as an […]
Cross Border Tech Deals in the Age of Geopolitical Friction: Contacting and IP Safeguards
The intensifying geopolitical tensions around the world have significantly increased the complexity and legal burden placed on cross-border Technology Transactions (CTT), which include but are not limited to, Joint Ventures (JV), Mergers & Acquisitions (M&A), Licensing Agreements and Strategic Alliances (SA), all of which are critical to the process of Innovation and Growth. In addition […]
DTAA Between India and the USA: Tax Treatment of Income and Key Provisions
In a world that is becoming increasingly globalized, individuals and businesses earn income from around the world. While globalization opens opportunities for individuals and businesses worldwide, it also gives rise to the problem of double taxation. To solve this problem, countries sign Double Taxation Avoidance Agreements. One of the most commonly used agreements is that […]
Capital Structuring in UAE Joint Ventures Post-Foreign Ownership Reforms
The United Arab Emirates (UAE) has been a hub for incoming investment in the region, due to its business-friendly environment, solid infrastructure, and stable political environment. In previous years foreign investors that wanted to set up in the UAE needed a UAE national partner with 51% equity interest in the majority of businesses established in […]