Polaris publishes insights and analysis on UAE corporate, tax and regulatory matters. This Disclaimer sets out the basis on which that material is published and the limits of reliance.
This Disclaimer governs the use of polaris.ae (the “Website”) and the content that Polaris Corporate Services FZ-LLC (“Polaris”) publishes on it, including articles, insights, opinions, analyses, charts, illustrations, downloadable resources and all other materials (collectively, the “Polaris Content”). It supplements, and should be read alongside, our Terms of Service.
The Polaris Content is provided for general information and educational purposes only. It is not, and must not be relied upon as: (i) legal advice within the meaning of the UAE Advocates and Legal Consultants Law; (ii) tax advice within the meaning of Federal Decree-Law No. 47 of 2022 on Corporate Tax; (iii) audit opinions within the meaning of Federal Decree-Law No. 41 of 2023 on the Regulation of the Profession of Auditors; (iv) investment advice within the meaning of UAE Securities and Commodities Authority regulations or the regulations of any foreign equivalent authority; or (v) advice on any specific transaction, person, structure or jurisdiction.
Application of any information set out in the Polaris Content to specific circumstances requires advice tailored to those circumstances by a qualified professional. You should not act, or refrain from acting, on the basis of any Polaris Content without first obtaining such advice.
No solicitor-client, accountant-client, fiduciary, agency or other professional relationship is created by your access to or use of the Website, by your reading of Polaris Content, by your submission of a contact-form enquiry, or by the exchange of preliminary correspondence with Polaris. A professional relationship is created only upon execution of a written Engagement Letter and completion of Client Due Diligence to our satisfaction, as more fully set out in our Terms of Service.
Polaris endeavours to ensure that information published on the Website is accurate and current at the date of publication. However, UAE law, regulation and practice change frequently. Information may become outdated, incomplete or superseded after publication. Polaris is under no obligation to update Polaris Content after publication and makes no representation or warranty, express or implied, as to its current accuracy, completeness, fitness for purpose or non-infringement.
The Polaris Content may include forward-looking statements, projections, opinions and commentary. These reflect the personal views of the author at the time of writing and may not reflect the views of Polaris, of any client, or of any third party. Forward-looking statements are subject to risks and uncertainties; actual outcomes may differ materially. Past performance, regulatory practice or market behaviour is not a guarantee of future results.
The Website may reproduce or link to content published by third parties (regulators, news organisations, professional bodies and others). Such third-party content is provided for convenience only. Polaris does not endorse, control or take responsibility for the accuracy, legality or completeness of any third-party content. Reliance on third-party content is at your own risk, subject to that content’s own terms of use.
The Polaris Content is published from the United Arab Emirates. The Polaris Content is not directed to, and is not intended to be acted upon by, any person located in any jurisdiction in which: (i) publication of such content would require additional licensing not held by Polaris; (ii) such content would constitute a regulated communication or unauthorised solicitation; or (iii) the Services described would be unlawful. Persons accessing the Website from outside the UAE are responsible for compliance with applicable local law.
The Website and Polaris Content are provided on an “as is” and “as available” basis, without warranty of any kind, whether express or implied, including without limitation any implied warranties of merchantability, fitness for a particular purpose, accuracy or non-infringement. Polaris does not warrant that the Website will be uninterrupted, secure or free of viruses or other harmful components. Your use of the Website is at your own risk.
To the maximum extent permitted by applicable law, Polaris (including its officers, employees, members and affiliates) shall not be liable for any loss, damage, cost or expense (whether direct, indirect, consequential, incidental, special, punitive or exemplary, and however arising) suffered by any person as a result of reliance upon, or use of, the Polaris Content, the Website or any third-party content linked from the Website, save in respect of liability that cannot lawfully be excluded under UAE law. This limitation is in addition to the limitation set out in our Terms of Service.