Kayrouz & Associates advises private and public sector clients on administrative law and regulatory matters involving government entities. We assist with licensing, compliance, procurement procedures and administrative litigation before government bodies and courts.
We offer robust representation in arbitration and effective mediation strategies, helping clients resolve disputes efficiently and confidentially.


Multi-entity businesses in the UAE can register as a single taxable person for VAT purposes, eliminating tax on intra-group transactions. This article explains the eligibility conditions under Article 14 of the VAT Decree-Law, the FTA application process, the treatment of intra-group supplies, and the pitfalls that catch businesses after they form a group, including joint liability, input tax dilution, deemed supply on exit, and the misalignment between VAT and corporate tax grouping rules.

Fintech firms testing regulated products in the UAE can enter the DFSA Innovation Testing Licence programme in the DIFC or the FSRA RegLab in the ADGM. This article explains eligibility, application process, testing restrictions, fees, exit routes, and the separate DIFC Innovation Licence for non-regulated tech firms, including how the DFSA Tokenisation Regulatory Sandbox fits into the framework.

Sponsors structuring co-investment vehicles in the DIFC and ADGM face a layered set of decisions across fund category, vehicle type, manager licensing, and UAE corporate tax. This article explains the Exempt Fund and QIF regimes in both jurisdictions, compares limited partnerships, investment companies, ICCs, the new DIFC VCC, and SPVs, and addresses the practical mistakes that most commonly cause regulatory or tax problems.