Articles

UAE Supreme Court sets new test for tax dispute time limits (extensions)
UAE
UAE Supreme Court sets new test for tax dispute time limits (extensions)
Mahmoud Abuwasel on 05 July 2021
In a recent judgment, the Federal Supreme Court ruled that the time limits related to tax disputes do not necessarily commence when notification is issued but ..
Restrictions on unincorporated joint ventures disputing taxes and tax penalties in the UAE
UAE
Restrictions on unincorporated joint ventures disputing taxes and tax penalties in the UAE
Mahmoud Abuwasel on 27 June 2021
Issue Companies often engage in and operate projects in the UAE through a joint venture or consortium structure. This is often the case in the construction i..
Private Tax Clarification declared indisputable
UAE
Private Tax Clarification declared indisputable
Mahmoud Abuwasel on 19 May 2021
The UAE Federal Supreme Court has issued a judgment on disputes arising from tax private clarifications in April 2021. The dispute was adjudicated before by ..
Federal Court finally defines and provides a test for the Tax Benefit Penalty
UAE
Federal Court finally defines and provides a test for the Tax Benefit Penalty
Mahmoud Abuwasel on 25 April 2021
Recently, in a dispute that Wasel Wasel was counsel on, the Federal Primary Court ruled providing a definition and test for the tax benefit penalty for the fir..
New Dubai Tax Dispute Resolution Committees now deciding on 2020 and 2021 objections
UAE
New Dubai Tax Dispute Resolution Committees now deciding on 2020 and 2021 objections
Mahmoud Abuwasel on 23 March 2021
Brief Since around September 2020, the tax dispute resolution committee of the Emirate of Dubai has been inoperable (under reformation). On 25 November 20..
Two tax dispute resolution committees formed for Dubai (Decree No. 691/2020)
UAE
Two tax dispute resolution committees formed for Dubai (Decree No. 691/2020)
Mahmoud Abuwasel on 30 December 2020
Since around September 2020, the tax dispute resolution committee of the Emirate of Dubai has been inoperable (under reformation). Objections that have been ..
UAE Federal Primary Court applies Supreme Court ruling on late tax payment penalties
UAE
UAE Federal Primary Court applies Supreme Court ruling on late tax payment penalties
Mahmoud Abuwasel on 03 November 2020
Since early 2019, the tax dispute resolution committees, and Federal Primary and Federal Appeals Courts have ordered the invalidity of applying late payment tax..
UAE Supreme Court rules late payment penalties apply to voluntary tax disclosures
UAE
UAE Supreme Court rules late payment penalties apply to voluntary tax disclosures
Mahmoud Abuwasel on 03 November 2020
Issue The first case involving the method of calculating late payment penalties on voluntary disclosures has been adjudicated by the Federal Supreme Court. ..
As the Dubai tax dispute committee possibly reforms - does it affect your right to object to tax penalties?
UAE
As the Dubai tax dispute committee possibly reforms - does it affect your right to object to tax penalties?
Mahmoud Abuwasel on 06 October 2020
Brief The tax dispute resolution committees were formed pursuant to the Tax Procedures Law, its Executive Regulations, and specifically Cabinet Decision No. ..
UAE Tax Judges: Textualism or Original Intent? (and private clarification disputes)
UAE
UAE Tax Judges: Textualism or Original Intent? (and private clarification disputes)
Mahmoud Abuwasel on 24 June 2020
In comparison with general dispute practices, tax disputes are subject to a limited number of judges; three judges at the tax dispute resolution committees ..

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