In their leather upholstered cocoons equipped with soothing high-tech sound systems, drivers have come to regard their car interiors as mobile extensions of the homes that are their private refuges. The courts, however, have tended to disagree.
Global Positioning Systems (GPS) and factory-installed "black box" event data recorders effectively keep vehicles under surveillance, providing evidence that can place a suspect at a crime scene or prove liability in an accident.
Although privacy rights experts warn that the devices augment an already intrusive network of security cameras, radars and instantly available databases, prosecutors hail the technologies as powerful investigative and forensic tools.
GPS records introduced at a trial put a man at the scene of arson fires, leading to his conviction in October for starting a dozen blazes in California, USA in 2006.
In murder cases in Illinois, Washington and California, the technology has been credited with helping establish guilt.
The evidence is sometimes the product of unwitting surveillance. GPS units keep positioning tracks that, if not erased, create a record of a person's movements.
Event data recorders are standard equipment in most new cars. They record speed, braking and other driving behaviours.
David A. Schumann, a lawyer from the state of Wisconsin, who did some of the earliest legal analysis of GPS potential, points out its usefulness in tracking suspects, locating victims and monitoring convicts.
"There are cases where people have been hung by their own GPS," Schumann said.
He recalled the trial of a man compelled to plead no contest to criminal charges after using a GPS to stalk a former girlfriend.
In the privacy debate, courts so far have come down on the side of taking advantage of the crime-solving value of the technology. The technology is, however, still in its infancy and its development is limited by funding priorities that vary, said Scott Thorpe, head of the California District Attorneys Association.
"But are prosecutors taking advantage of this when available?" he said. "Absolutely."
Law enforcement is benefiting from the technologies as an investigative tool, he said.
"GPS transmitters are so cheap and available that they are already in use and provide advantages beyond anything we ever had, to include the exact route a vehicle travels, where it parks, for how long and many other things," said Sid Heal, a recently retired commander responsible for technology development with the LA County Sheriff Department.
The black boxes installed in new cars have the potential to provide insurance companies with accident information useful in defending or prosecuting claims, and many insurance policies contain fine print obliging drivers to turn over the event data recorders in liability investigations.
"That's my problem with this, from the privacy perspective," John Soma, a University of Denver law professor and executive director of its Privacy Foundation.
"The car comes equipped with it. They can't disable it. There hasn't been any meaningful legislative discussion of this or any meaningful notice that this is now in your car."
Soma worries that the law enforcement view is that only people with something to hide would have objections to being under surveillance.
"I think that assumption is wrong," he said, calling for public discourse on what limits are appropriate to a technology that can track and record a drivers every movement.
Punchy appearance
Roars of support buoyed Mr Johnson in an extremely confident and combative appearance
MATCH INFO
Manchester City 0
Wolves 2 (Traore 80', 90 4')
ENGLAND SQUAD
For first two Test in India Joe Root (captain), Jofra Archer, Moeen Ali, James Anderson , Dom Bess, Stuart Broad , Rory Burns, Jos Buttler, Zak Crawley, Ben Foakes, Dan Lawrence, Jack Leach, Dom Sibley, Ben Stokes, Olly Stone, Chris Woakes. Reserves James Bracey, Mason Crane, Saqib Mahmood, Matthew Parkinson, Ollie Robinson, Amar Virdi.
What vitamins do we know are beneficial for living in the UAE
Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.
Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.
Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.
Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
Emirates Cricket Board Women’s T10
ECB Hawks v ECB Falcons
Monday, April 6, 7.30pm, Sharjah Cricket Stadium
The match will be broadcast live on the My Sports Eye Facebook page
Hawks
Coach: Chaitrali Kalgutkar
Squad: Chaya Mughal (captain), Archara Supriya, Chamani Senevirathne, Chathurika Anand, Geethika Jyothis, Indhuja Nandakumar, Kashish Loungani, Khushi Sharma, Khushi Tanwar, Rinitha Rajith, Siddhi Pagarani, Siya Gokhale, Subha Srinivasan, Suraksha Kotte, Theertha Satish
Falcons
Coach: Najeeb Amar
Squad: Kavisha Kumari (captain), Almaseera Jahangir, Annika Shivpuri, Archisha Mukherjee, Judit Cleetus, Ishani Senavirathne, Lavanya Keny, Mahika Gaur, Malavika Unnithan, Rishitha Rajith, Rithika Rajith, Samaira Dharnidharka, Shashini Kaluarachchi, Udeni Kuruppuarachchi, Vaishnave Mahesh
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Company profile
Company: Rent Your Wardrobe
Date started: May 2021
Founder: Mamta Arora
Based: Dubai
Sector: Clothes rental subscription
Stage: Bootstrapped, self-funded
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer