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Explained: Does Corporate Tax Apply to Freelancers in the UAE?

‘Corporate Tax’ can better be understood as a form of direct tax levied on the net income or profit of a corporation or business entity. It is also commonly referred to as ‘business profit tax’ or ‘corporate income tax’. The United Arab Emirates has now introduced, for the first time, federal corporate tax in the country. Announcing the new tax regime, the ministry of finance (MOF) has released a set of key pointers that serve as guidelines for the applicability of the corporate tax, which would be enforced from 1 June 2023 onwards (‘UAE Corporate Tax’). The corporate tax law in itself is awaited to be issued.

The UAE corporate tax will apply to all business and commercial activities in the UAE, except for the commercial activity of extraction of natural resources, which would still be taxed as per emirate specific taxation. The Federal Tax Authority (FTA) established in 2016, shall be the government entity responsible for the administration, collection and enforcement of the corporate tax regime in the UAE. Further, the Ministry of Finance will remain the competent authority for purposes of international tax agreements, treaties etc., including the exchange of information for tax purposes.

Taxable Threshold:

The UAE corporate tax will apply to a certain portion of the total income generated, which is referred to as the ‘taxable income’. The taxable income could be determined by taking into account the net profit of a given business entity after having adjusted certain deductibles. More information is awaited on the exact criteria applicable. 

The corporate tax will be applicable on a taxable income above Aed 375,000. 

Thus, for a taxable income up to Aed 375,000, applicable corporate tax will be 0%.

The corporate tax rates applicable for income above AED 375,000 include:

* 9% for taxable income above Aed 375,000; and
*a different tax rate for large multinational companies that meet certain specific criteria.

As discussed above, the UAE corporate tax shall be made applicable to all business and commercial activities conducted in the UAE. The only exemptions that have been clarified at present by the MOF concern the commercial activity of extraction of natural resources as there is a separate emirate level taxation applicable for the said activity. In short, all nature of business activities carried out in the UAE, under a trade license or permit, including income earned under freelancer permits (provided taxable income exceeds Aed 375,000), shall be included within the scope of applicability of the UAE corporate tax regime. Thus, if you are a freelancer, who is licensed in the UAE and earning a taxable income in excess of Aed 375,000, you are subject to the UAE corporate law and required to pay the applicable corporate tax.

Other exemptions to the UAE Corporate Law:

* Individual salaries and employment income are exempted from being taxed for both public and private sector employees.

* Investments made by individuals in real estate or capital gains received from the personal investment made through shares or debentures, in the form of dividends, investment returns will not be taxed as long as it is in their personal capacity.

* Businesses registered in the free zones in the UAE will be included under the UAE corporate tax regime, however, only to the extent that they conduct their business within the UAE. For business activities outside the UAE, the corporate tax exemption granted to such business entities will continue to be honored under the new corporate tax regime as well.

The UAE corporate tax will apply from the financial year starting from 1 July 2023 and ending on 30 June 2024. However, for a business that as its financial year starting from 1 January 2023 and ending on 31 December 2023, will become subject to the UAE corporate tax starting from 1 January 2024. This requires businesses and individuals to start planning ahead, whether it concerns the implementation of the measures, imparting training for their staff or ensuring a compliance policy. Of course, the UAE corporate law is still awaited to be published, and a thorough review of the same to understand the threshold parameters and the applicable tax rate is a given mandatory step ahead. 

Introduction of the new corporate law can have a multifold effect on foreign direct investment following into the UAE, wherein the investors are particular about the profits, for existing entities the concerns could be about the applicability of the pretax and post-tax returns and double tax treaties amongst others. Having introduced the new corporate tax regime for the first time in the country, the UAE now aims to implement international best practices in creating a leading global center for investment and businesses while accelerating the country’s strategic objectives for further advancement. The new changes also reaffirm the country’s commitment to meeting international standards for tax transparency and in curbing negative tax practices.

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Commercial Maritime Law in the United Arab Emirates is regulated and enforced by Federal Law No. 26 of 1981 (Maritime Code). A brief snapshot of some key features of the Maritime Code is set out below, which have implications for maritime trade and commerce. Registration of Vessels Vessels having UAE nationality are required to be registered with the Maritime Inspection Department under Article 18. There are exceptions to this requirement, with fishing boats, pleasure boats, or boats used in commerce, having tonnage less than 10 tons, not required to register with the authority. Operating a vessel which flies the UAE flag but is not registered under the Maritime Code is punishable with imprisonment of up to 1 year or a fine of up to AED 50,000 or both. The vessel may also be confiscated under Article 44. Cargo Contracts & Losses The Maritime Code regulates the contract of goods over maritime transport. Article 256 /1 defines a contract of maritime transport as follows. A contract of maritime transport is a contract whereby the carrier undertakes to carry goods from one port to another in consideration of freight that the shipper is obliged to pay. This contract is proved by a bill of lading which must contain details of the carrier, shipper and consignee, the goods being shipped, port of departure and arrival, name and nationality of the ship, freight charges and method of calculation, place and date of issuance of the bill, number of copies and signatures of the captain and shipper. The carrier is liable for losses or damages incurred to the goods from the time of receipt of goods till delivery (with exceptions set out under Article 275). That said, the liability of a carrier is limited to AED 10,000 for each package or AED 30 for each kilogram of the weight of goods, whichever is higher unless the parties have agreed on a higher limit of liability under Article 276/4 of the Maritime Code. Collision of Vessels Default by one of the vessels leading to a collision would result in the defaulting vessel compensating the non-defaulting vessel for the damage caused under Article 320 of the Maritime Code. However, Article 321/1 clarifies that in case the default is of more than one party, the liability of each vessel would be estimated based on the proportion of default of the defaulting vessels. Arrest of the Vessel A vessel could be arrested by an order of the civil court having jurisdiction solely on the ground of satisfaction of a maritime debt. A maritime debt has been defined under Article 115 of the Maritime Code as a claim in respect of a right arising out of any of the following causes: 1) Damage caused by the vessel because of a collision or otherwise 2) Loss of life or personal injuries occasioned by the vessel and arising out of the use thereof. 3)Assistance and salvage. 4) Contracts relating to the use or exploitation of the vessel under a charter party or otherwise 5) Contracts relating to the carriage of goods under a charter party, bill of lading, or other documents. 6) Loss of or damage to goods or chattels being carried on board the vessel 7) General average. 8) Towage or pilotage of the vessel. 9) Supplies of products or equipment necessary for the utilization or maintenance of the vessel, in whichever place the supply is made. 10) Construction, repair or fitting out of the vessel, and costs of it being in dock. 11) Sums expended by the master, shippers, charterers or agents on account of the vessel or account of the owner thereof. 12) Wages of the master, officers and crew, and other persons working on board the vessel under a contract of maritime employment. 13) A dispute as to the ownership of the vessel 14) A dispute in connection with the co-ownership of the vessel, or with the possession or use thereof, or with the right to the profits arising out of the use thereof. 15) A maritime mortgage The order of arrest can be set aside by the civil court if a guarantee or any other security which is sufficient to satisfy the debt is presented before the court under Article 118/2 of the Maritime Code. That said, where the maritime debts relate to the dispute as to ownership, co-ownership, possession, use or right to profits arising out of the use of the vessel, the order of arrest may not be set aside. An arrested vessel is forbidden to sail. Conclusion Maritime jurisprudence is constantly evolving as the UAE grows into one of the biggest locations for maritime operations and follows international best practices and standards for governing maritime matters. https://www.professionallawyer.me/legal-articles/maritime-law/how-is-maritime-law-enforced-in-the-uae
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Is an Appointed Defense Lawyer Allowed to Refuse a Case in the UAE?
Under the laws of the United Arab Emirates, a lawyer is required to show integrity, honor and complete professional commitment while performing legal services for the clients. The lawyer should preserve the interests of his clients, whether financially or morally, by any means available and provide services with due diligence. A lawyer is required to be professional in all his actions. Laws Governing the Professional Conduct of Lawyers The laws regulating the legal profession and the conduct of lawyers in the UAE is the Federal Law No. 23 of 1991 (Federal Law) read with the Ministerial Decision No. 666 of 2015 on the Rules of Professional Conduct and Ethics of the Legal Profession in UAE (Ministerial Decision). The Emirates of Dubai also has a law called the Dubai Executive Council Decision No 22 of 2011 which regulates the provision of legal services in the Emirates of Dubai. Defending an Accused Under Article 24 of the Federal Law, if a court delegates a lawyer to defend a person who is accused of an offence punishable by either a death sentence or imprisonment of at least 10 years, the lawyer will have to appear and defend the person for whose defense he was delegated by the court, in all court sessions. Having said that, Article 4 of Federal Law No. 35 of 1992 (Criminal Procedure Code) states that if there are valid reasons or impediments that the appointed lawyer is facing due to which he is not in a position to defend the accused, he has to promptly inform the criminal assize court who will assess the reasons provided by the lawyer. If the reasons are considered valid, the president of the court will remove him from the case and assign a new lawyer to defend the accused. A lawyer may also not withdraw from representation of his client in case such withdrawal results in a direct and imminent damage to the interests of the client. Where the lawyer has been delegated by the court, the fees will be estimated by the courts and paid to the lawyer from the Ministry of Justice upon settlement of the case under Article 24 of the Federal Law. A lawyer is required to be paid his fees/honoraria in accordance with the fees agreed with the client. The courts may, on request of the client, reduce the fees payable to the lawyers if the courts feel that the fee is overstated given the efforts made by the lawyers and for benefit of the clients under Article 29 of the Federal Law. Other Issues of Note Conflict of Interest: In the event a lawyer is representing clients among whom a conflict of interest has arisen, the lawyer is required to withdraw from representing such clients promptly, and notify the concerned parties. In fact, lawyers should not accept any mandate of representation if such representation is likely to lead to a conflict of interest between such party and a former client. In case the conflict of interest did not exist at the time of commencement of lawyer’s representation of the client, but arose or became known later, the lawyer must notify the client, and either terminate the relationship or obtain a waiver of conflict from the conflicted parties under Article 4(b) of the Ministerial Decision. Work contrary to honor or ethics: There are many facts or circumstances which may arise during the course of a lawyer’s representation of the client. Under Article 35 of the Federal Law, if any of the facts or circumstances contradict with the honor or traditions of the legal professional, the lawyer is entitled to withdraw its representation. The lawyer has to perform his work with honor, trust and in line with the ethics of the profession. Conclusion A lawyer regulated under the UAE laws is required to be professional, maintain the highest standards of ethics, honor and integrity. Any refusal by a lawyer to represent his clients should be on valid and reasonable grounds. https://www.professionallawyer.me/blog/civil-law/is-an-appointed-defense-lawyer-allowed-to-refuse-a-case-in-the-uae/
What Is The Procedure In Transferring A Property In The UAE?
UAE continues to be one of the most attractive jurisdictions for foreign direct investment. Real estate is a crucial sector towards garnering more investment into UAE. In fact, high value investment in UAE real estate, subject to fulfilling the specified conditions, may also help a non-resident buyer in obtaining a long-term UAE visa. The Federal Law No 5 of 1985 (Civil Code) is the overarching law which provides for the types of property and deals with the rights deriving from ownership of land. That said, each Emirate has issued its own laws on the acquisition and transfer of land and these should be referred to for specific advice. Types of Real Estate Following are the types of real estate recognized in the UAE. 1) Freehold It is the unlimited ownership right of the property on a permanent basis. Specified areas in the UAE are considered as freehold land. 2) Usufruct This is a right to use and exploit the property owned by another person for a limited period of time. This right is subject to the property not undergoing any change. 3) Musataha This is a right to undertake construction on land for a period not exceeding 50 years. The new construction made is owned by the holder of the Musataha right and he has the right to dispose the new construction along with the right of Musataha. Who can Buy Property in the UAE? UAE citizens, judicial persons, expats and even non- UAE residents can buy property in the UAE, subject to meeting specified conditions. Transfer of Property According to the Civil Code, a property may not be transferred between parties unless it is registered in accordance with law. The Dubai Law 7 of 2006, which deals with property registration in the Emirate of Dubai clarifies that all actions related to establishment, transfer, change or removal of a property right will not have any effect unless it is registered in the property register. The title deeds that are issued by the authorities is treated as absolute evidence in proving property rights under the Dubai real estate law. For property to be transferred and registered in the UAE, broadly the following steps have to be completed. Due Diligence: A due diligence on the property is conducted to confirm that that seller has the complete right to sell the concerned property. Typically, property due diligence includes reviewing the title documents, physically inspecting the property and examining the property register, if possible. Term Sheet & Contract of Sale: Buyer and seller usually enter into a term sheet or a memorandum of understanding setting out the fundamental terms of the deal, as agreed between the parties. The term sheet is usually valid for a limited period, until the signing of the sale contract and is usually subject to completion of a satisfactory due diligence. The sale contract should have details of the property, the buyer and the seller, purchase price, terms of payment, governing law, dispute resolution and a termination clause. If the authorities have specified a standard sales contract, then that template should be used with an annexure setting out the additional terms. The Civil Code sets out some general provisions that should be mentioned in a sale contract. For instance, Article 491 states that the contract should state that the buyer had knowledge of the sale and cannot annul the contract for lack of knowledge, unless it is proved that the seller had deceived the buyer. The procedure of transfer and registration of the property may differ for each Emirate. Generally, the procedure involves submission of the documents with the authorities, payment of the purchase price and receipt of payment, verification of the transaction and issuance of the title deed to the buyer. https://www.professionallawyer.me/legal-articles/property-law/what-is-the-procedure-in-transferring-a-property-in-the-uae
All You Need to Know About Maritime Trade Law in the UAE
The United Arab Emirates is the central shipping point in the Middle East, operating several ports in the country, which contribute substantially to the GDP of the UAE. The law regulating the shipping industry and maritime trade is the Federal Law No. 26 of 1981 (Maritime Code). The Maritime Code regulates the procedure of registration of vessels, contracts of carriage, liens, limitation of liability, accidents or collisions of vessels, and arrest and sale of the vessels, amongst other things. Vessels Having UAE Nationality The Maritime Code defines vessels under Article 11/1 as follows. A vessel is any structure normally operating, or set for the purpose of operating, in the field of maritime navigation, regardless of its power, tonnage, or the purpose of navigation thereof. Every vessel is required to have a name, nationality, a flag to fly and a port of registry under Article 13. The registration and flag of the vessel determine its nationality and the country which exercises regulatory control of the vessel. According to Article 15, every vessel which holds the nationality of the UAE is required to fly the flag of the UAE. For a vessel to acquire the nationality of the UAE, it must be registered in any of the UAE’s ports and owned by a natural or juridical person having UAE nationality. In the event of an LLC, at least 51% of the capital has to be owned by persons holding UAE nationality and directors of the same nationality under Article 14. A vessel cannot sail while flying the flag of UAE unless it is registered under the Maritime Code. Legal Capacity of the Ship A ship does not have the legal capacity to be sued and therefore, any claim arising out of or in connection with a ship has to be filed against the ship’s registered owners and not against the ship itself. Can a Vessel be Mortgaged? Yes, a vessel whose total tonnage exceeds ten tons may be mortgaged. This is provided under Article 97 of the Maritime Code. The mortgage of the vessel is undertaken by entering into a mortgage contract under Article 99, which should set out the name of the vessel, capacity, nationality, port of registration and the date of the certificate of registration. Once the mortgage has been secured, it has to be registered at the bureau of the port of registration of the vessel under Article 102. The Maritime Code does not specify the mandatory terms of the mortgage and it appears that the legislator left it to the parties to determine the terms and conditions of the mortgage. That said, Article 1440 of Federal Law No. 5 of 1985 clarifies that the terms of the mortgage expire upon the expiration of the debt. The Arrest of the Vessel A vessel can only be arrested in satisfaction of a “maritime debt”. A maritime debt has been defined under Article 115 of the Maritime Code. Article 115/2 states that: The expression “maritime debt” shall mean a claim in respect of a right arising out of any of the following causes: 1) Damage caused by the vessel because of a collision or otherwise 2) Loss of life or personal injuries occasioned by the vessel and arising out of the use thereof. 3) Assistance and salvage. 4) Contracts relating to the use or exploitation of the vessel under a charter party or otherwise 5) Contracts relating to the carriage of goods under a charter party, bill of lading, or other documents, 6) Loss of or damage to goods or chattels being carried on board the vessel 7) General average. 8) Towage or pilotage of the vessel. 9) Supplies of products or equipment necessary for the utilization or maintenance of the vessel, in whichever place the supply is made. 10) Construction, repair or fitting out of the vessel, and costs of it being in dock. 11) Sums expended by the master, shippers, charterers or agents on account of the vessel or account of the owner thereof. 12) Wages of the master, officers and crew, and other persons working on board the vessel under a contract of maritime employment. 13) A dispute as to the ownership of the vessel 14) A dispute in connection with the co-ownership of the vessel, or with the possession or use thereof, or with the right to the profits arising out of the use thereof. 15) A maritime mortgage How to File for a Ship Arrest? In order to file a ship arrest application, the party must provide a power of attorney signed by it in favour of a local advocate, and the power of attorney must be signed before a notary public in the UAE. The application for ship arrest is to be filed with the civil court having jurisdiction. The ship arrest will only be ordered for the satisfaction of a maritime debt. An arrested vessel is forbidden to sail under Article 118. Setting Aside an Order for Arrest According to Article 118/2, an order of arrest can be set aside by the civil court if a guarantee or any other security is presented before the court which is sufficient to satisfy the debt. However, where the maritime debts relate to the dispute as to ownership, co-ownership, possession, use or right to profits arising out of the use of the vessel, the order of arrest may not be set aside under Article 118/2. Conclusion The laws governing the shipping industry in the UAE are complex and wide, although it is clear that the goal is to promote domestic and foreign trade in the country, economic security and develop UAE as the biggest maritime location in the world. https://www.professionallawyer.me/legal-articles/maritime-law/all-you-need-to-know-about-maritime-trade-law-in-the-uae
Skincare Products Manufacturer In India
Ayurveda in India roots back to centuries. India has an extensive history in Ayurveda and there are such a lot of matters that are mentioned in the Ayurveda that might be used for making so many exceptional products. Aadhunik Ayurveda is one of the leading Ayurvedic Skincare products manufacturer, exporter and bulk supplier all over the world, that have been making Ayurvedic Skincare Products and personal care products for the huge number of clients. We have been supplying good quality Ayurvedic products all over the world. The company is engaged in Manufacturing and exporting with the brand name Aadhunik Ayurveda Vitals, a premium quality collection of Ayurvedic Skincare Beauty Products. They aim to provide best quality ayurvedic skincare products to their clients at most affordable prices. Ranges of Ayurvedic Skin Care Products at Aadhunik Ayurveda Aadhunik Ayurveda provides you to choose from more than 500 existing product formulations to the private labels on your brand name. However, in case you don’t find a component to fit your need, we can always customise formulas for you and this makes Adhunik the best custom formulation manufacturer, wholesaler, & supplier of ayurvedic certified skincare products. These products are enriched with the goodness of ayurvedic the age-old Indian science based on active natural, organic plant-ingredients, blended with traditional formulations. All products are packed with natural high-quality ingredients from world-class manufacturers. Most-prominent Ayurvedic Skincare Products Manufacturers Aadhunik Ayurveda supplying advanced and progressive solutions for whole skincare, body care, & wellness products. We are a well-certified Ayurvedic Skincare and Wellness products manufacturer company. We manufacture private labels, custom formulated, third party manufacturing for startups. We have the best natural, ayurvedic & 100% chemical-free (in-house) manufacturing line to produce various trending ayurvedic skincare products like zero waste beauty products, edible beauty products, waterless beauty products and much more. We consider serving the best and presenting the superlative quality of natural products. Here’re some of the reasons to choose Aadhunik Ayurveda as a popular Ayurvedic Skincare manufacturer & exporter in India. Many Years of Experience Aadhunik Ayurveda has been making a wide range of Ayurvedic skincare products for companies across the globe for quite a few years. We have quite decades of experience in supplying a good range of ayurvedic & herbal skincare products to many brands. Our products are intended to offer tons of blessings to the customers, and therefore, they’re quite popular. We use our experience accurately to make a distinctive range of herbal skincare and beauty products as a prime Ayurvedic skincare manufacturer and supplier in India. Special Attention on the Client's Needs What makes us a renowned and most famous brand is the fact that we pay special attention to the needs and demands of each and every customer. We make separate strategies and plans for exclusive clients as we recognize that every business may have a different purpose and different expectations. The expectations and the purpose of the business have to be understood before manufacturing the skincare products for them. We have a specifically devoted team that meets the customers and knows their plans. Based on the key features, we made complete manufacturing strategies. We take the responsibility of only delivering the best and most efficient products to the clients. Whether you are looking to create high-quality manufacturing of ayurvedic skincare products. We guide our clients through the entire process and help them to establish a successful brand. We work with a team of experts who make sure that our provided natural skincare products meet the client’s expectations. What’s Makes Aadhunik Ayurveda No.1 Private Label Ayurvedic Skincare Product Manufacturer Aadhujik Ayurveda is a well-certified, licensed best Ayurvedic Skincare Products Manufacturer company in India. We come with close to decade’s experience, with an aim to serve the best in the market. Also, with the aid of serving the best products in the market, we’re preferred as the best manufacturer/producer for transparency and ethical business standards. We also provide contract manufacturing & third-party manufacturing services to our associates. In addition, the manufacturing unit of Aadhunik Ayurveda produces the best Organic Ayurvedic Skincare Products with the approval of USDA, GMP, ISO. Our Speciality Own world-class manufacturing line In-house high-tech lab Organic Certified Products Private Labelling/third party contract manufacturing Raw material collections
Appeal Procedure Before UAE Courts
A decision issued by the Court of First Instance, which is the primary court, whether in a civil or criminal matter, may be appealed before the Court of Appeal. Grounds of Appeal in Criminal and Civil Matters The Court of Appeal may hear the appeal from the Court of First Instance on specified grounds. Under Article 158 of the Federal Law No 11 of 1992 (Civil Procedures Law), the following decisions may be appealed: 1) The decisions issued within the final quorum by the court of first instance, due to breach of the jurisdiction rules related to the public policy or because of the occurrence of an invalidity in the judgment or the decision or an invalidity in the procedures which has affected the judgment or the decision. 2) All the judgment or decisions within the final quorum may be appealed as well if the decision was issued in contradiction to a preceding judgment or decision not having acquired res judicata effect, and in such circumstance, the preceding decision shall be considered appealed by the force of law if it hasn’t become final when the appeal was filed. The appeal has to be filed within 30 days from the date of issuance of judgement under Article 159 of the Civil Procedures Law, unless the statute stipulates otherwise. The appeal is to be filed by submitting a pleading under Article 162 of the Civil Procedures Law. The pleading includes a statement of the appealed judgement, grounds of appeal, motion and information on the name of litigants and their details including capacities and their domiciles, amongst others. The appellant is required to deposit a security amount with the treasury. In criminal matters, the accused and the public prosecution may appeal the judgements rendered by the criminal courts of first degree under Article 230 of Federal Law No 35 of 1992 (Criminal Procedural Law). It should be noted that any judgment which pronounces a death sentence is considered to have been appealed de jure and its execution is stayed. Under Article 234 of the Criminal Procedural Law, the appeal to the appellate court is to be lodged within 15 days as of the date of pronouncing the judgement. The public prosecutor may appeal within 30 days from the time the judgement is rendered. Decisions of the Appellate Court & Further Appeal If the Court of Appeal deems that there is nullity in the judgment or procedures which affected the decision of the court of first instance, then it will cancel the decision under Articles 166 of the Civil Procedures Law and 242 of the Criminal Procedures Law. In criminal matters, it may re-judge the case, while in civil matters, it may decide the action it wants to pursue. The matter could also be returned to the court of first instance in some situations. The decision of the Court of Appeal may be further appealed to the Cassation Court. Under Article 173 of the Civil Procedures Law, an appeal may be filed before the Cassation Court in the following cases. * If the appealed judgment was based on breach of law or a mistake in its application or interpretation. * If a nullity in the judgement or in the procedures has affected the judgement. * If the appealed judgement was issued contrary to the rules of the jurisdiction. * If the dispute was adjudicated contrary to another decision which was issued in the same subject-matter among the same litigants and acquired the force of res judicata. * The decision’s lack of reasons, inadequacy or its ambiguity. * If the decision has ruled for matters not requested by the litigants or more than that requested by the litigants. In criminal matters, the final judgments rendered by the Court of Appeal in a felony or misdemeanor may also be appealed before the Cassation Court on the grounds mentioned in Article 244 of the Criminal Procedures Law. These grounds are explained below. * In case the challenged judgment is based on a violation of the law or a mistake in its application or interpretation. * If the judgment is void or there is a nullity in the procedures affecting the judgment. * If the court has adjudged the civil claim in excess of the amount claimed. * If the judgment is void of any justification or if it is insufficient or obscure. * If two contradictory judgments have been rendered on the same act. Under Article 256 of the Criminal Procedures Law, a public prosecutor will either, directly or upon a written request of the minister of Justice, challenge the final judgments, regardless of the court that rendered it, before the Cassation Court, where the challenge is based on a violation, misapplication or misinterpretation of the law, in the following cases. Judgments which the law does not allow the parties to challenge. Judgments in which parties have relinquished their right to challenge or have filed one but it was not accepted. Conclusion The procedure explained gives a broad overview of the process to be followed when a decision issued by the lower courts is challenged. In all such instances, it is crucial that experienced lawyers who have extensive skill and expertise to deal with these matters are hired, who can take on such cases and help in getting optimal results. https://www.professionallawyer.me/blog/civil-law/appeal-procedure-before-uae-courts/
Dementia Care Products Market Size Value, Trends, Regional outlook & Competitive Outlook to 2032
insightSLICE research on “Dementia Care Products Market Size, Share, Trends, Growth: Global Opportunity Analysis and Industry Forecast, 2023-2032″. The most recent events, market size, status, forthcoming technologies, industry drivers, challenges, along with key organization profiles and procedures of players. The research report gives a market outline, Dementia Care Products market definition, local market opportunity, deals and income by district, producing cost examination, Industrial Chain, market impact factors investigation, Dementia Care Products market size figure, market information and Diagrams and Insights, Tables, Bar and Pie Graphs, and a lot more for business knowledge. Download Free Sample Report at @ https://www.insightslice.com/request-sample/1285 The report additionally plays out an intricate industry-wide serious research work, featuring the significant organizations in the Dementia Care Products market that control a considerable part of the worldwide piece of the pie and induces useful possibilities and obstacles to assist the investor the right way. Key elements of the Report: The Main Organizations in the Dementia Care Products market mentioned in the report are as given underneath (assessed based on Income, Value, Gross Supply, Item contributions, and so on): Parentgiving Inc, EasierLiving LLC, Find Memory Care, Healthcare Products LLC, Best Alzheimer's Products, NRS Healthcare, Buddi Ltd Key advantages for Users: Porter’s five forces analysis dissects the capability of purchasers and providers and the cutthroat situation of the business for plan of action building. It presents the current Dementia Care Products market patterns and future assessments from 2020 to 2031 to comprehend the predominating possibilities and potential profit gaining spaces. The significant nations in the region have been laid by their singular income commitment to the local Dementia Care Products market. The key drivers, restrictions, and openings along with their impact examination are clarified in the report. The profiles of central members and their significant moves are enrolled in the report. Market Segmentation: By Disease Indication Type Lung Cancer Breast Cancer Renal Cancer Prostate Cancer Liver Cancer Cardiac arrhythmia By End Use Type Hospitals Specialty Clinics The Regions covered in the report are: North America Europe Asia-Pacific South America Middle East and Africa To give an explained portrayal of the current and forthcoming development patterns of the market, the report gives the execution and characteristics of the Dementia Care Products market that are broke down based on the qualitative and quantitative study. Key Inquiries Replied in this Report Q1. What are the key components boosting the Dementia Care Products market development? Q2. What will be the market worth of Dementia Care Products during 2023 to 2032? Q3. Who are the most settled players of the worldwide Dementia Care Products market? Q4. Which industry is projected to expand the demand for Dementia Care Products market? This report incorporates the assessment of market size for revenue (million US$) and volume (K Units). Top-down and bottom-up perspectives have been utilized to assess and approve the market size of Dementia Care Products market, to appraise the size of different submarkets in the general market. Influencing members in the market have been recognized through secondary research method, and their shares of the overall industry identified through essential and auxiliary research. All rate shares split up and breakdowns identified utilizing verified sources. You Can Purchase Complete Report@ https://www.insightslice.com/buy-now/1285 About us: insightSLICE is a market intelligence and strategy consulting company. The company provides tailor-made and off the shelf market research studies. The prime focus of the company is on strategy consulting to provide end-to-end solutions. Contact us: Alex R, +1 707 736 6633 alex@insightslice.com
UAE Judicial System Explained: Federal and Local Level
Introduction The judicial system of United Arab Emirates operates at two levels. It operates at a federal level and a local level. At the local level, the relevant Emirates have their own court system and judicial departments, whereas the judiciary at the federal level controls the courts and departments across the UAE. The degrees of courts which are available to the public (at both federal and local level), through which justice can be sought, are the following: 1) The Court of First Instance. 2) Court of Appeal. 3) Court of Cassation at the local level. The federal judiciary is headed by the Federal Supreme Court which is the highest judiciary authority in the UAE. According to Article 104 of the Constitution of the UAE, the local judiciary bodies in each Emirate shall have jurisdiction in all judicial matters that have not been entrusted to the Federal judiciary by virtue of the Constitution. Accordingly, Emirates like Dubai, Abu Dhabi and Ras Al-Khaimah follow their own local court system and have established their independent judicial departments. On the other hand, Emirates of Sharjah, Fujairah, Ajman and Umm Al Quwain are part of the Federal court system. A decision issued by the Court of First Instance, which is the primary court, may be appealed to the Court of Appeal. The judgement issued by the Court of Appeal could be further appealed to the Cassation Court or the Federal Supreme Court on limited grounds. Court of First Instance The Courts of First Instance have the right to consider civil, commercial, administrative, labour and personal status disputes. For criminal matters, the criminal courts (consisting of either 1 judge or 3 judges) will have jurisdiction to examine cases of misdemeanors, petty offenses and felonies. Court of Appeal The judgements and decisions issued by the Court of First Instance may be appealed before the Court of Appeal. Under Article 158 of the Civil Procedures Law, the appeal may be filed due to breach of the jurisdiction related to public policy, invalidity in the judgement or the procedures which has affected the judgment or decision, amongst others. For criminal matters, the accused and the public prosecution may appeal the judgement rendered by the criminal courts of first degree. In accordance with Article 230 of the Criminal Procedure Law, the appeal will not result in staying the execution of the appealed judgement unless otherwise decided by the court which issued it. Court of Cassation Appeal may be filed before the Cassation Court against the decision issued by the Court of Appeal in certain cases under 173 of the Civil Procedure Law. For instance, if the appealed judgment was based on breach of law or mistake in its interpretation or application, or was issued contrary to the rules of jurisdiction or the decision lacked reasons, had inadequacy or was ambiguous, amongst others. For criminal matters, public prosecution or the condemned party may challenge the decision rendered by the Court of Appeal in a felony or misdemeanour before the Cassation court on specified grounds as set out in Article 244 of the Criminal Procedure Law. These include where the challenged judgment is based on a violation of the law or a mistake in its application or interpretation, or if two contradictory judgments have been rendered on the same act, or if the judgment is void of any justification or if it is insufficient or obscure, etc. Special Courts Special courts have also been established under the UAE judicial system which deal with specific types of cases. These include labour courts, family courts, commercial courts, etc. These courts hear the matter which falls within their scope of expertise. Disputes to be heard by the Federal Supreme Courts According to Article 99 of the Constitution of the UAE, there are certain disputes which will have to be heard by the Federal Supreme Court. These include disputes between member Emirates or between an Emirate and the Federal Government, examination of the constitutionality of the Federal laws as challenged by an Emirate, interpretation of the provisions of the Constitution, crimes directly affecting the interests of the UAE including crimes relating to internal or external security, forgery of official records, etc., amongst others. Conclusion The UAE judicial system is proactive, effective and expeditiously tries to resolve matters, while continuing to serve justice to its people in a pragmatic manner. https://www.professionallawyer.me/legal-articles/civil-law/uae-judicial-system-explained-federal-and-local-level
A Beginner's Guide to Remote Staffing
In recent years, remote staffing has become a popular trend in the workforce industry. As the world continues to evolve, businesses are adapting to the new normal of remote working. Remote staffing, also known as virtual staffing, is the process of hiring and working with a team of professionals who work remotely. Remote staffing has become increasingly popular due to its many benefits, including cost savings, access to a global talent pool, and increased productivity. In this blog post, we will discuss the benefits and challenges of remote staffing, as well as best practices for managing a remote team. Best Practices for Managing a Remote Team Managing a remote team can be a challenging task, especially when team members are located in different time zones, geographies, and cultures. However, with the right approach and tools, managing a remote team can be highly effective and efficient. Here are some best practices for managing a remote team: Clear Communication: Communication is the foundation of any successful team. With remote teams, communication becomes even more important. To ensure clear communication, make sure to establish regular communication channels such as video conferencing, instant messaging, email, and phone calls. Set clear expectations for when team members should be available and responsive, and establish a system for sharing important updates and information. Define Goals and Expectations: Set clear goals and expectations for your remote team members. This helps them understand what is expected of them and how their work contributes to the success of the team. Clearly define project objectives, timelines, and milestones, and make sure everyone is on the same page. Use the Right Tools: There are a variety of tools available for managing remote teams, from project management software to video conferencing tools. Make sure to use the tools that work best for your team and your specific needs. Some popular tools for remote teams include Slack, Zoom, Trello, Asana, and Basecamp. Trust Your Team: Trust is essential when managing a remote team. Trust that your team members are doing their best work and are committed to achieving their goals. Avoid micromanaging and instead focus on setting clear expectations and providing support and feedback. Foster a Team Culture: Building a sense of team culture can be challenging when team members are remote, but it is essential for a successful remote team. Encourage team members to get to know each other, share personal stories and experiences, and collaborate on team-building activities. Prioritize Work-Life Balance: One of the advantages of remote work is the flexibility it provides. However, it is important to make sure that team members are not overworking and are taking time for themselves. Encourage team members to prioritize work-life balance and model this behavior as a leader. Provide Regular Feedback: Regular feedback is essential for remote teams. Make sure to provide feedback on a regular basis, both positive and constructive. Use video conferencing to have face-to-face conversations and make sure to be specific and actionable in your feedback. By following these best practices, remote teams can be just as effective and efficient as co-located teams. It takes effort and commitment to manage a remote team successfully, but with the right approach, it can be highly rewarding for both team members and leaders. Benefits of Remote Staffing Remote staffing has several benefits that can help businesses to thrive in the ever-changing business landscape. Some of the top benefits of remote staffing include: Access to a wider pool of talent: By hiring remote staff, businesses can access a larger pool of talent from around the world. This means that businesses can find the right people with the right skills for their specific needs, regardless of where they are located. Reduced costs: Remote staffing can help businesses to save on costs associated with office space, equipment, and other overheads. This is because remote staff typically work from their own homes, which means that businesses don't have to provide them with a physical workspace. Increased productivity: Research shows that remote workers are often more productive than their in-office counterparts. This is because remote workers are able to work in an environment that is conducive to their productivity, without the distractions of a traditional office. Improved work-life balance: Remote staffing allows employees to have more control over their work-life balance, which can lead to increased job satisfaction and improved mental health. Enhanced flexibility: Remote staffing provides businesses with greater flexibility in terms of the hours worked by their employees. This means that businesses can have staff working around the clock to ensure that they are able to meet the needs of their customers. Better employee retention: Remote workers are often more satisfied with their jobs, which can lead to better employee retention rates. This can help businesses to save on recruitment costs and ensure that they have a stable team of skilled employees. Overall, remote staffing can provide businesses with a range of benefits that can help them to succeed in today's fast-paced and ever-changing business environment. Challenges of Remote Staffing While remote staffing has many benefits, it also presents several challenges that businesses need to be aware of. Some of the key challenges of remote staffing include: Communication: Communication can be a challenge when working with remote staff. It can be difficult to ensure that everyone is on the same page and that important information is being shared effectively. Team cohesion: Building a cohesive team can be difficult when staff are working remotely. It can be harder to establish a sense of camaraderie and to ensure that everyone is working towards the same goals. Time zone differences: Remote staffing can mean working with people in different time zones. This can make scheduling meetings and ensuring that everyone is working at the same time a challenge. Security: Remote staffing can present security challenges, particularly if sensitive information is being shared or if remote staff are accessing company systems. Management: Managing remote staff can be more challenging than managing staff in a traditional office environment. It can be difficult to monitor productivity and ensure that staff are meeting their goals. Despite these challenges, remote staffing can be a highly effective way for businesses to access a wider pool of talent and to save on costs associated with traditional office environments. Conclusion Remote staffing has become an increasingly popular way for businesses to access a wider pool of talent and to save on costs associated with traditional office environments. By leveraging the benefits of remote staffing, businesses can improve their productivity, reduce their costs, and enhance their flexibility. However, remote staffing also presents several challenges that businesses need to be aware of. By taking steps to address these challenges, businesses can ensure that they are able to effectively manage their remote staff and to leverage the benefits that remote staffing can provide. Overall, remote staffing is a powerful tool that businesses can use to succeed in today's fast-paced and ever-changing business environment. At CronJ, we have extensive experience in managing remote teams and providing remote staffing solutions to our clients. We believe in building strong relationships with our clients and team members, and we use the latest tools and technologies to ensure effective communication and collaboration. If you are interested in learning more about our remote staffing services, please contact us. References https://en.wikipedia.org/wiki/Staffing
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