Analytics and brochures

The FTA’s Free Zone Persons Guide.
In this study, we delve into VAT issues related to e-advertisements, using social media ad platforms to demonstrate the case. The focus is on applying the place of use and enjoyment rule. As usual, we utilize international case law and administrative practices to address gaps in local guidance. Read more in the article of Andrey Nikonov, Senior Partner, and Maria Nikonova, Partner.

Using AI makes business more effective. However, it also increases the number of actual and potential disputes about violations of confidentiality and unfair competition, as well as breaches of laws on advertising. Currently, existing legal provisions are insufficient to ensure that state-of-the-art technologies are safely implemented and used. Elena Sokolovskaya, a partner at Pepeliaev Group, considers what antimonopoly risks are associated with the use of AI and what legal instruments exist for protection in Russia and abroad.

While we delve deeper into the nuances and detailed examples provided by the FTA, we wanted to share a recent alert on the Corporate Tax Guide concerning Investment Funds and Managers. Read more in the article of Andrey Nikonov and Maria Nikonova.

This study explores VAT challenges in the UAE related to debt transfer operations. EU legislation, relevant case law, and guidance from HMRC and Irish Revenue are used to provide clarity in areas where UAE regulations are not explicit. Read more in the article of Andrey Nikonov, Senior Partner.

One company provides services to another company. Both are the UAE residents and have no foreign establishments. The services are actually performed abroad. Shall they be zero-rated? Read more in the article of Andrey Nikonov and Maria Nikonova.