International Law
Our international law practice provides clients with cross-border legal support in matters involving foreign investment, commercial disputes, treaty obligations and jurisdictional issues. Kayrouz & Associates assists businesses and individuals operating across the Middle East and internationally.
We navigate the complexities of cross-border transactions, disputes, and treaties so our clients can operate with confidence across jurisdictions.
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We offer legal advice grounded in clarity and independent judgement.
News & Insights
How do private equity funds exit investments in the UAE in 2026?
Private equity exits in the UAE require different legal and tax structuring depending on the route, whether IPO, trade sale, or secondary. This article explains how each exit works, what drives valuation, and how funds prepare portfolio companies for exit.
UAE Anti-Avoidance Rules: GAAR, Interest Limits, and Transfer Pricing
A practical guide to the UAE's anti-avoidance framework under the Corporate Tax Law, covering the general anti-abuse rule (Article 50), the substance-over-form principle, interest deduction limitation rules (GIDLR and SIDLR), transfer pricing, loss trafficking restrictions, business splitting, group relief and restructuring relief clawbacks, and the participation exemption's anti-avoidance condition. Includes worked examples and compliance recommendations.
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How UAE Tax Losses Work in Corporate Groups
A practical guide to Articles 37, 38, 39, 40, 26, and 27 of the UAE Corporate Tax Law, covering loss carry-forward mechanics, the 75% utilisation cap, ownership and business continuity conditions, loss transfer between group companies, tax grouping at 95% ownership, qualifying group relief, business restructuring relief, and the interaction between these provisions and QFZP status.