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Member Articles


PATH Act Extends Key Tax Provisions for Businesses and Individuals; Many Extenders Made Permanent

BY: ROBERT B. HAMLETT, JR. On December 18, 2015, the President signed into law the Protecting Americans from Tax Hikes Act of 2015, HR 2029, PL 114-113 (the “PATH Act”), which extends or makes permanent over fifty ( ...

Business Strategy Series VIII: Liquidation in the UAE

The provisions of the Company Law concerning liquidation are to be applied unless the company’s Memorandum or Articles of Association provide a specific procedure for its liquidation, upon resolving the company’s dis ...

Business Strategy Series VII: Transformation in the United Arab Emirates

Companies incorporated under provisions of Company law in a specific form may be changed to another type, after satisfying the legal requirements under Company Law. (Company Law, Part Nine, Chapters 1 & 2, Arts. 273-280, ...

Business Strategy Series VI: Amalgamation

The decision to amalgamate the companies should be made in accordance with the provisions adopted for the amendment of the Memorandum and Articles of Association of the company, and will only be valid subject to the appr ...

Business Strategy Series V: Dissolution

The dissolution of a company can result in its termination. The company can be dissolved for a number of reasons: 1) The expiry of the period specified in the Memorandum or the Articles Of Association, unless the perio ...

Providing Brokerage Services in Commodities in the UAE: Futures and Derivatives Trading

To perform as a trader (broker) of commodities in the UAE the company (a legal entity incorporated according to the UAE law or foreign company incorporated outside the UAE) needs to carry out the necessary procedures to ...

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