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Gulf Cooperation Council (GCC), colloquially also known as the Cooperation Council for all Arab States of the Gulf, is an attractive destination for investors for foreign investment given its strategic geographical location, comprehensive and unambiguous regulations, as well as its unique system of Free Zones. With the increase and expansion in businesses in various sectors in the region, tax regulations become an intricate component. The tax regulation is continually evolving with the shifting socio-economic needs, both jointly and domestically. The GCC Value Added Tax (VAT) Agreement was signed by all the GCC countries, and the taxpayers have been provided with comprehensive rules to understand their obligations as well as its impact on various businesses. Additionally, it is essential to understand the tax regulations with regards to corporate tax, personal income tax, customs duty, withholding tax, excise tax, stamp duty, etc. Furthermore, the impact it has had on various Free Zones that have separate rules and regulations for internal operation whilst boosting the economy. Tax regulations in the GCC have also lengthily highlighted the tax exemptions. The laws generally branch into various aspects including employment, cross-border transactions, international trade, etc. and the tax regulations therein.

In this Issue of Court Uncourt, our lawyers will elaborate on an array of legal matters including
Tax Regulations in the GCC, UAE Regulation concerning Dormant Bank Accounts, Domain
Name Protection in the UAE, Insanity Plea, Arbitration Proceedings in Nigeria, Patenting of
Artificial Intelligence, Regulations on Association Health Plan in United States of America,
Regulatory Update in Turkish Capital Market, etc.
Through this information outlet, we intend to keep our readers updated on the latest legal
developments around the world. Thank you, and we hope you have an insightful read of this
issue of Court Uncourt.

Court Uncourt Magazine Description:

Reading, Writing, Arithmetic and Science have always been core subjects in school curriculum. The legal fraternity especially the law and judicial system however dictate that citizens and residents should always be aware of the local laws. To this effect, the legal maxim 'ignorance of Law is no excuse' is drummed into students from their first civics class. Guided by our core principles, here we deliver you bespoke legal information that you should know. We have always been at the forefront of driving the conversation towards the issues. It is an indubitable conviction that we live in time of information overload and it is Court Uncourt's attempt to look for context and insight into subjects that pique your curiosity.

We are here to lay your curiosity to rest and share our competency and proficiency openly and seamlessly for your safety and knowledge.

We wish you a pleasant and beneficial reading!