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Glossary

Criminal cases we handle:
  • Violations of women’s and children’s rights - Abuse and unlawful conduct such as domestic violence, threats or intimidation, invasion of privacy, or child abduction.
  • Fraud - For example, if you paid a company that had no licence, became a victim of financial deception, or were scammed out of money or assets.
  • Forgery of documents or signatures - Falsification of contracts, powers of attorney, passports, company papers, or other official documents and signatures.
  • Issuing bounced cheques - A frequent issue in the UAE: most situations are handled through fast-track civil enforcement, but criminal liability may still arise where there is bad faith, fraud, or deliberate non-payment.
  • Insults and defamation, including online and on social media - In the UAE, reputation is strongly protected by law. Posts, messages, comments, or public statements — including those online and on social media — can lead to serious civil and criminal consequences.
  • Causing material damage exceeding AED 500,000 - Major theft, embezzlement, or deliberate destruction or damage to property where the loss exceeds AED 500,000.
  • Physical harm, assault, or theft - Any act that threatens a person’s safety, health, or property rights — including assault, battery, robbery, or theft.
Company types & free zones:
  • Mainland company - A company registered onshore with the Department of Economy and Tourism (or equivalent emirate authority). It can generally trade across the UAE and with the local market, subject to the licensed activities and any local service agent or ownership rules that apply.
  • Free zone company - A company set up in one of the UAE free zones. It typically enjoys 100% foreign ownership, customs and tax incentives, and a streamlined setup — but trading on the mainland often requires a distributor, branch, or dual licence structure.
  • Offshore company - A non-resident company used mainly for holding, international trading, or asset structuring. It usually cannot trade inside the UAE mainland market and is subject to substance, banking, and transparency rules that have tightened in recent years.
  • DIFC and ADGM - The Dubai International Financial Centre and Abu Dhabi Global Market are financial free zones with their own common-law style courts and regulators. They are popular for funds, fintech, holding companies, and sophisticated corporate structures.
  • Branch office - An extension of a foreign or UAE parent company, not a separate legal entity. The parent remains fully liable for the branch’s obligations. Used to operate locally under the parent’s brand and balance sheet.
  • Representative office - A limited presence that may market, research, and represent the parent, but generally cannot invoice or conclude commercial contracts locally. Useful for market entry before a full company setup.
Visas & residency:
  • Residence visa - A UAE residence permit linked to a sponsor (employer, company, or family member). It underpins legal stay, Emirates ID, and access to banking and many government services.
  • Golden Visa - A long-term UAE residence pathway (commonly 5 or 10 years) for eligible investors, entrepreneurs, specialists, and other qualifying categories — without the usual short renewal cycle of standard employment visas.
  • Investor / partner visa - A residence visa based on ownership or partnership in a UAE company (or qualifying investment). Shareholding thresholds, licence type, and free-zone vs mainland rules determine eligibility and duration.
  • Employment visa - A residence visa sponsored by a UAE employer under a labour contract. Changing jobs usually requires cancellation or transfer formalities; working for another entity without proper status is a compliance risk.
  • Emirates ID - The national identity card issued after medical fitness and biometrics for residents. It is required for banking, telecom, many contracts, and day-to-day identification in the UAE.
  • Visa overstay - Remaining in the UAE after the visa or entry permit has expired. Overstay can trigger daily fines, exit bans, and difficulties with future visas or company immigration files.
Banking & payments:
  • Corporate bank account - A business account in the name of a UAE (or regional) company. Banks assess licence, UBO structure, business model, and source of funds; approval is not automatic even with a valid trade licence.
  • KYC and AML checks - Know Your Customer and Anti-Money Laundering reviews that banks and regulated firms must run on clients. Incomplete documents, opaque ownership, or unexplained payments can delay or block onboarding.
  • Manager’s cheque - A bank-issued payment instrument (also called a manager’s or cashier’s cheque) often used in property and high-value deals. Because the bank commits the funds, counterparties treat it as stronger than a personal cheque.
  • Multi-currency account - A corporate account that holds and settles several currencies (for example AED, USD, EUR). Useful for import/export and group treasury, but FX controls, fees, and compliance monitoring still apply.
  • Account freeze / compliance hold - A temporary block on transactions while the bank investigates documents, counterparties, or unusual activity. Freezes are often lifted only after a full information request is answered — not by pressure alone.
Tax, VAT & compliance:
  • UAE VAT - Value Added Tax at the standard rate of 5% on most supplies of goods and services in the UAE. Businesses above the registration threshold must register, charge VAT where applicable, and file periodic returns.
  • Corporate Tax - UAE federal corporate tax on business profits, with a headline rate of 9% above the stated threshold (subject to free-zone incentives and specific exclusions). Registration and return filing obligations apply to in-scope persons.
  • Economic Substance Regulations (ESR) - Rules requiring certain UAE entities that carry on relevant activities to demonstrate adequate substance in the UAE (management, employees, expenditure) and to file annual notifications/reports.
  • Ultimate Beneficial Owner (UBO) - The natural person who ultimately owns or controls a company. UAE entities must identify and register UBO information; banks and free zones rely on it for KYC and sanctions screening.
  • Tax residency certificate - An official certificate confirming that a person or company is a tax resident of a jurisdiction. Often requested to claim double-tax-treaty benefits or to satisfy foreign banks and counterparties.
  • Double tax treaty - An agreement between two countries to avoid double taxation and allocate taxing rights. The UAE has an extensive treaty network; treaty relief usually needs substance and proper documentation.
Licensing & activities:
  • Commercial licence - The core permit to conduct licensed business activities in a free zone or on the mainland. It lists the legal name, activities, validity period, and often the facility or office address.
  • Licensed activities - The specific business activities approved on the licence (often mapped to activity codes). Operating outside the listed activities can lead to fines, licence suspension, or banking issues.
  • Professional licence - A licence type commonly used for consultancy, freelancing, and professional services. Activity scope is narrower than a broad commercial/trading licence and may have different capital or office rules.
  • Licence renewal - The periodic process of extending a trade licence (and related immigration/establishment cards). Late renewal can freeze visas, bank access, and the ability to sign new contracts.
  • Licence amendment - An official change to an existing licence — for example adding activities, changing shareholders, managers, or address. Many corporate actions are invalid until the amendment is approved and reflected on the licence.
Real estate & property:
  • Sale and Purchase Agreement (SPA) - The main contract for buying property in the UAE. It sets price, payment schedule, handover, and default terms. For off-plan units it is often registered with the developer and the land department.
  • Oqood registration - Dubai’s interim registration system for off-plan property sales (and related updates). It records the buyer’s interest before the final title deed is issued on completion.
  • Title deed - The official proof of ownership issued by the land department after completion and full registration. Banks, buyers, and courts rely on it to confirm who owns the unit or plot.
  • Dubai Land Department (DLD) - The government authority that registers property transactions, trustees, and related fees in Dubai. Similar land departments operate in other emirates with their own procedures.
  • Off-plan property - Property sold before construction is completed, usually with a staged payment plan. Buyer protection depends on escrow accounts, developer registration, and correct SPA/Oqood formalities.
  • Service charges - Recurring fees paid by owners for building maintenance, security, and common areas (often via the owners’ association or managing agent). Unpaid charges can block sales or NOCs.
Corporate deals & contracts:
  • Share Purchase Agreement (SPA) - The contract for buying or selling shares in a company. It covers price, warranties, indemnities, conditions precedent, and completion mechanics — distinct from a property SPA.
  • Memorandum of Understanding (MoU) - A preliminary document outlining commercial intent before full contracts. Depending on wording, parts may be binding (confidentiality, exclusivity) while the deal itself remains subject to due diligence.
  • Power of attorney (PoA) - A formal authority for one person to act on another’s behalf — for example company formation, bank account opening, or property transfer. In the UAE it often requires notarisation and, for foreign PoAs, attestation.
  • Joint venture (JV) - A cooperation structure where two or more parties share control, capital, and risk for a project or company. Can be contractual or through a joint company; governance and exit terms are critical.
  • Escrow - An arrangement where funds or documents are held by a neutral third party until agreed conditions are met. Common in property off-plan sales and high-value M&A completions.
  • Non-disclosure agreement (NDA) - A contract that restricts use and sharing of confidential information during talks, due diligence, or employment. UAE practice often combines NDAs with non-solicit and, where enforceable, non-compete clauses.
Courts, arbitration & disputes:
  • Civil court claim - A lawsuit before the UAE civil courts to recover money, enforce a contract, or protect civil rights. Procedure, language, and timelines differ by emirate; many commercial disputes also allow arbitration if the contract says so.
  • Arbitration (DIAC / ADCCAC / others) - Private dispute resolution under agreed rules (for example DIAC in Dubai or ADCCAC in Abu Dhabi). Awards are generally final and enforceable, including under the New York Convention when international elements apply.
  • Mediation - A facilitated negotiation with a neutral mediator. It is non-binding until the parties sign a settlement. Useful to preserve business relationships and reduce cost before full litigation or arbitration.
  • Enforcement of judgments - The process of collecting on a court judgment or arbitral award — attachments, travel bans in some cases, or execution against assets. Cross-emirate and cross-border enforcement need the correct formal steps.
  • Travel ban (legal) - A restriction preventing a person from leaving the UAE, often linked to criminal cases, unpaid debts under court process, or certain labour/immigration files. Lifting it usually requires settlement, security, or a court/police order.
  • Power of attorney for litigation - A specialised PoA authorising a lawyer or representative to file, defend, and settle court or arbitration proceedings. Wording must match the forum; foreign PoAs typically need notarisation and attestation.
Labour & employment:
  • Employment contract (limited / unlimited) - The written labour contract registered with MOHRE or the free-zone authority. Limited-term and open-ended models differ on notice, early termination, and end-of-service calculations under the UAE Labour Law.
  • End-of-service gratuity - A statutory leaving benefit for eligible employees based on length of service and final wage components defined by law. Calculation mistakes are a frequent source of labour disputes at exit.
  • Labour ban / work permit issues - Restrictions or delays affecting a new work permit after cancellation, absconding reports, or compliance breaches. Rules have evolved; each case depends on the free zone/mainland regime and the employee’s file history.
  • Probation period - An initial trial stage under the employment contract (subject to legal maximums). Either party may end employment more flexibly, but notice and documentation rules still apply.
  • Non-compete clause (employment) - A post-termination restriction on working for competitors or soliciting clients. Enforceability in the UAE depends on reasonableness of scope, territory, duration, and legitimate business interest.
  • Wage Protection System (WPS) - The UAE system requiring many employers to pay salaries through approved channels so authorities can monitor timely payment. WPS failures can block new visas and trigger labour complaints.
Government authorities:
  • MOHRE - The Ministry of Human Resources and Emiratisation — central mainland authority for labour contracts, work permits, WPS oversight, and many employment disputes outside free zones.
  • Federal Tax Authority (FTA) - The UAE authority responsible for VAT, corporate tax administration, registrations, returns, refunds, and tax audits. Most tax correspondence and portals run through the FTA.
  • Department of Economy and Tourism (DET) / DED - Emirate-level economic departments (names vary) that issue mainland trade licences, approve activities, and handle many commercial registrations and fines.
  • Free zone authority - The regulator of a specific free zone (for example DMCC, JAFZA, RAKEZ, Meydan). It issues licences, visas quotas, and compliance rules that can differ sharply from mainland procedures.
  • GDRFA / ICP - Immigration authorities handling residence visas, entry permits, status changes, and related biometrics (federal and Dubai frameworks interact). Company immigration files depend on accurate sponsorship data.
  • Notary Public / attestation - Official authentication of documents and signatures. UAE and foreign documents often need notarisation plus MOFA/embassy attestation chains before banks, courts, or land departments will accept them.
Customs, trade & logistics:
  • Customs clearance - The process of declaring goods to customs, paying duties where due, and releasing cargo. Errors in HS codes, values, or importer details cause delays, fines, and VAT reclaim problems.
  • HS code (harmonised system) - The international tariff classification code for a product. It drives duty rates, restrictions, and statistical reporting. Misclassification is a classic customs and VAT risk.
  • Bill of lading / air waybill - Transport documents issued by the carrier (sea or air) evidencing receipt of goods and contract of carriage. Banks and customs rely on them in trade finance and clearance.
  • Certificate of origin - A document stating where goods were produced. Required for preferential duty treatment under trade agreements and often requested by buyers or banks in letters of credit.
  • Import / export code - Importer or exporter registration with customs enabling formal declarations. Without a valid code and aligned licence activities, cargo can sit uncleared at the port or airport.
  • Customs duty & VAT on imports - Import VAT (usually 5%) and any customs duty are assessed at clearance. Recovery of import VAT as input tax depends on registration status and proper invoices/declarations.
Intellectual property:
  • Trademark registration - Filing and protecting a brand name, logo, or distinctive sign with the UAE Ministry of Economy (and internationally via systems such as Madrid where applicable). Registration supports enforcement against copycats.
  • Copyright - Protection for original creative works (software, content, designs, publications). Rights arise on creation, but contracts and evidence of authorship matter when enforcing or licensing in the UAE.
  • Patent - Exclusive rights for an invention that meets novelty and inventiveness criteria, granted after examination. Gulf and international filing strategies should be planned before public disclosure.
  • Trade name vs trademark - A trade name identifies the company on the licence; a trademark protects brand signs in the market. Registering a company name does not automatically give nationwide trademark rights.
  • IP infringement & enforcement - Unauthorised use of protected marks, content, or inventions. Remedies may include customs recordals, civil claims, criminal complaints in serious cases, and platform takedowns.
Accounting, audit & reporting:
  • Bookkeeping & management accounts - Day-to-day recording of transactions and periodic internal reports (P&L, balance sheet, cash flow). Clean books are the base for VAT, corporate tax, banking reviews, and investor due diligence.
  • Statutory audit - An independent audit required for certain company types, free zones, or sizes. The auditor issues an opinion on whether financial statements give a true and fair view under the applicable framework.
  • IFRS / applicable accounting framework - International Financial Reporting Standards or other frameworks required by the licence jurisdiction. Choosing and consistently applying the framework affects tax, covenants, and group reporting.
  • Transfer pricing documentation - Records supporting that related-party transactions are priced at arm’s length. Increasingly relevant under UAE corporate tax and international transparency standards.
  • Payroll compliance - Correct calculation of wages, allowances, leave, WPS submissions, and end-of-service accruals. Payroll errors cascade into labour claims, tax mismatches, and bank salary-credit issues.
  • Financial year & filing deadlines - The accounting period chosen (or imposed) for the company and the calendar of VAT, corporate tax, ESR, UBO, and audit submissions. Missed deadlines create penalties and freeze risk on licences or portals.