R&D Tax Credit in the UAE: How Dubai Businesses Can Prepare for 2026
The UAE’s new R&D Tax Credit will reshape how Dubai companies invest in innovation. Learn what it means for your business, how to prepare your documentation, and how to maximise value under the UAE corporate tax framework.
M&CO Landmark Litigation Success: Court of Cassation Fully Discharges Marka Board Directors in AED 513M Bankruptcy Claim
M&CO secured a landmark ruling from the UAE Court of Cassation, fully discharging Marka’s Board Directors from an AED 513 million bankruptcy claim and reinforcing that personal liability in bankruptcy is exceptional under UAE law.
DFSA Updates DIFC Crypto Regulation: New Crypto Token Suitability Rules
The DFSA’s latest DIFC crypto rules shift responsibility for crypto token suitability to authorised firms, increasing governance, documentation, and compliance obligations for exchanges, custodians, and brokers.
The Action for Non-Enforceability of Dispositions under UAE Law: Are Attorney’s Professional Fees Excluded?
This article examines the action for non-enforceability of dispositions under the UAE Civil Transactions Law and analyses recent Dubai Court of Cassation jurisprudence confirming that duly agreed attorney’s professional fees fall outside the scope of creditor challenges.
Are You a Startup Looking for Funding? A Guide to Equity, SAFEs, and Convertible Notes
Startups in the UAE have several options when raising early-stage capital, from priced equity rounds to convertible notes and SAFEs. Each instrument carries unique legal and commercial implications, and choosing the right structure can significantly impact investor confidence, founder control, and long-term growth. This guide breaks down the key differences and the legal frameworks founders must understand before raising their first round.
Successful IP Enforcement: Protecting a Leading E-Commerce Brand Against Multiple Infringements Across the UAE
In one of the year’s most significant intellectual property enforcement efforts, M&CO Legal’s Dispute Resolution Team successfully represented a regional e-commerce leader in three coordinated IP infringement cases before UAE courts — achieving favorable, final, and binding outcomes that fully restored the client’s brand exclusivity.
A Landmark with Consequences: The CJT’s Latest Decision and Its Implications for Enforcement within the DIFC
On 2 September 2025, the Conflicts of Jurisdiction Tribunal (CJT) issued a landmark decision in Serene Resources DMCC v Energen DMCC, holding that the DIFC Courts lacked jurisdiction to enforce a Dubai-seated SIAC award while set aside proceedings were ongoing in the Dubai Courts. The ruling underscores the primacy of the Dubai Courts as the “holder of general jurisdiction” and signals a shift in the enforcement framework within the DIFC, with significant implications for award creditors seeking to rely on the DIFC as a conduit jurisdiction.
Voluntary Liquidation of LLCs in the UAE: Treatment of Insufficient Assets and Shareholder Liability
This article examines what happens when a UAE limited liability company (LLC) undergoing voluntary liquidation is found to have insufficient assets to cover its debts. It explores the legal framework under the UAE Companies Law and Bankruptcy Law, discusses the liquidator’s duties, and clarifies the extent of shareholder and director liability, supported by Ministry of Justice opinions and recent Dubai Court of Cassation rulings.
“Exceptional Urgency” Under Expedited Proceedings – Considerations for a Successful Application
This article explores the concept of ‘exceptional urgency’ under DIAC Rules 2022, offering practical guidance and examples from leading arbitral institutions to help secure expedited proceedings.
Voluntary Liquidation of Solvent LLCs in the UAE: A Shareholder’s Guide
Voluntary liquidation allows shareholders of a solvent LLC in the UAE to close operations in an orderly manner. This guide outlines the legal framework, procedural requirements, and key steps shareholders must follow to ensure compliance with the UAE Companies Law.
