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Tax on Transactions Global Guide: Tax on Corporate Transactions UAE Question Set: Tax authorities Question Body: 1. What are the main authorities responsible for enforcing taxes on corporate transactions in your jurisdiction? Answer Body On 1 January 2018, the Federal Government passed Federal Law No. 8 of 2017 on Value…
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Franchising 2020 1. Is there a specific law governing franchise relationships in this jurisdiction? The primary pieces of legislation with regard to franchise arrangements in Bahrain are the Commercial Agency Law, Bahrain Law No. 10/1992, as amended (the Agency Law) and its Implementing Regulation, Bahrain Regulation No. 2/1993 (the Implementing…
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Criminal Law: Theft – Provisions, remedies, and procedure in the UAE Introduction Theft may only be perpetrated on an actual movable property that has monetary or nonmonetary value and belongs to someone else. Theft is described as the physical seizure of an object that can be stolen from the owner…
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The Securities and Securities Activities Regulation in the Sultanate of Oman The Muscat Securities Market (the MSM) was established on 21 June 1988 to regulate and control the Omani Securities Market. While it was a loosely regulated market in its initial stages, enactments such as Royal Decrees 80/98 and 82/98 have helped…
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FAQs - Income Tax Laws and Regulations in the State of Israel Residents in Israel are taxed on their worldwide earnings. Non-residents are entitled to income tax on income earned in Israel and capital gains tax on capital gains on properties located in Israel (subject to special non-resident exemptions). Income…
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India: Minerals and Mining Laws and Regulations Introduction Oil and coal have been the most desirable commodities for economies around the world. A country that owns these has the potential to become a global superpower. Due to rising environmental concerns, however, governments are taking steps and measures to utilize more…
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Initial Public Offering - Egypt Introduction The Egyptian Stock Exchange (EGX) is the registered securities exchange that handles all of the stocks to be traded in Egypt. EGX comprises of two exchanges: Cairo Stock Exchange Alexandria Stock Exchange A merger in 2007 of the two exchanges resulted in the birth of…
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Q & A: Third-Party Funding in UAE Introduction Third-party funding, also known as litigation funding, provides a business with a viable means of pursuing litigation, Arbitration and adjudicating claims. Third-party financing ensures that the legal needs are met with minimum risk and subsequently preserve the business's liquidity in case of…
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Establishing Policies for Blockchain Technology Introduction Blockchain can be considered as a breakaway technology and is currently a hot topic that has been the subject of numerous studies across various industries. Blockchain is briefly defined as a shared ledger database that records and shares every transaction that occurs in the…
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FAQs – Pharmaceutical Industry Laws in Israel Introduction What are the major pharmaceutical laws and regulatory bodies in ISRAEL? Legislation The main legislation relating to pharmaceuticals in Israel is: The Pharmacists Ordinance (New Version) 1981, which governs the manufacture, selling, prescribing, importation, and registration of medicinal products, as well…
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Hamriyah Free Zone 1. What law established this freezone? The Hamriyah Free Zone was established under Sharjah Emiri Decree No. 6/1995 issued in 12 November 1995 as amended by Sharjah Executive Council Decision No. 1/2000 (the Decree). 2. What are the main internal regulations governing this freezone? The principle regulation…
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Guide on Doing business in the Kingdom of Saudi Arabia- Part II Tax XII. What contributions are made towards social security by the employee and the employer during the employment relationship? Is there an Income Tax regulation in the KSA? There are no income taxes impositions for the employees; however,…
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India – Rise of Non- Performing Assets in the Banking Sector Introduction The foundation of any healthy economy is its banking sector. The basic function of a commercial bank involves lending and borrowing, while deposits into the bank are an asset; the advancement of loans involve a high degree of…
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Insurance and Reinsurance in Lebanon Under Decree Number 9812 of 1968, the rules and regulations concerning the insurance sector in Lebanon were established (Insurance Law). There have been limited subsequent revisions to those rules and regulations, and no material improvements were made since 1999. Within the Lebanese Ministry of Economy…
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