People of close to 200 nationalities live and work in the UAE. Jeffrey E Biteng for The National
People of close to 200 nationalities live and work in the UAE. Jeffrey E Biteng for The National
People of close to 200 nationalities live and work in the UAE. Jeffrey E Biteng for The National
People of close to 200 nationalities live and work in the UAE. Jeffrey E Biteng for The National

The UAE's latest legal overhaul reaffirms its open values


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The UAE revealed a major overhaul of its penal and civil codes on Saturday, modernising a number of elements tied to family and personal law. The details of the laws and the amendments to existing regulations are important, but even more significant is the spirit in which this overhaul is taking place.

In having the law make accommodations for people from different walks of life and backgrounds, the UAE is again demonstrating its ability to attract millions of people from around the world to live and work here. Some of the issues that have been addressed by these laws, like divorce and inheritance, are important to families who are settling in the UAE and making it their home. This comes along with a number of changes earlier this year in regulations linked to residency and property laws. Put together, these measures are aimed at creating an environment that welcomes a diverse population, and make the UAE especially attractive in the competition to attract talent from around the world.

According to the new regulations, non-Emiratis can resort to the laws of their home countries in cases of inheritance, divorce, separation and the division of assets in the event a marriage breaks down.

  • Alcohol consumption is no longer criminalised and licences are no longer required. Previously, prosecutions for drinking were rare but an individual could be charged for consuming alcohol without a licence if they were arrested for another offence. Getty Images
    Alcohol consumption is no longer criminalised and licences are no longer required. Previously, prosecutions for drinking were rare but an individual could be charged for consuming alcohol without a licence if they were arrested for another offence. Getty Images
  • If a couple were married in their home country, but were divorced in the UAE, they can expect the process to be similar in a UAE court. The laws of the country where the marriage took place would be applied. Getty Images
    If a couple were married in their home country, but were divorced in the UAE, they can expect the process to be similar in a UAE court. The laws of the country where the marriage took place would be applied. Getty Images
  • The law will ensure ‘Good Samaritans’ who intervene in situations where people are in need cannot be held liable for the outcome of those they help. Under a long-standing, but rarely used clause, it had been possible for someone who went to the aid of someone, to give CPR or other first aid, to be help accountable for their injury or death. Getty Images
    The law will ensure ‘Good Samaritans’ who intervene in situations where people are in need cannot be held liable for the outcome of those they help. Under a long-standing, but rarely used clause, it had been possible for someone who went to the aid of someone, to give CPR or other first aid, to be help accountable for their injury or death. Getty Images
  • There are a number of amendments seeking to protect the rights of women. There will be no longer a distinction of crimes known as ‘honour crimes’, where a male relative can get a lighter sentence for assaulting a female relative under the guise of ‘protecting honour’. Getty Images
    There are a number of amendments seeking to protect the rights of women. There will be no longer a distinction of crimes known as ‘honour crimes’, where a male relative can get a lighter sentence for assaulting a female relative under the guise of ‘protecting honour’. Getty Images
  • For the first time the law will allow for the legal cohabitation of unmarried couples. Until now, it is has been illegal for an unmarried couple, or even unrelated flatmates, to share a home in the Emirates. Getty Images
    For the first time the law will allow for the legal cohabitation of unmarried couples. Until now, it is has been illegal for an unmarried couple, or even unrelated flatmates, to share a home in the Emirates. Getty Images
  • The new law mandates the translators are provided for defendants and witnesses in court, if they do not speak Arabic. The court must ensure legal translators are available. Getty Images
    The new law mandates the translators are provided for defendants and witnesses in court, if they do not speak Arabic. The court must ensure legal translators are available. Getty Images

Significant, compassionate steps have been taken, as suicide and attempted suicide will be decriminalised. Until now, someone who attempted to take their own life but survived could have been prosecuted, though such instances were rare if not unheard of. The law also now protects "Good Samaritans", who intervene in situations where people are in need, from being held liable for the outcome of those they help. Under a long-standing but rarely used clause, someone who went to the aid of another person, to give CPR or other first aid, could be held accountable for their injury or death. The new law states that "any person who's committing an act out of good intention, that may end up hurting that person, will not be punished". Furthermore, all courts will have to ensure translators are provided for defendants and witnesses in court, if they do not speak Arabic, ensuring further protections for those who may be vulnerable.

For years, the UAE has been making important strides in women’s rights, and the regulations announced on Saturday include increased punishments when it comes to harassment. They also remove lighter sentences for those who commit so-called “honour crimes”. The new law is clear – there is no instance in which there is honour in killing.

Progress requires the ability to revise how a society is organised in order to reflect its needs, and this is what the UAE has committed to. The country strikes a fine balance between celebrating its heritage and Emirati culture, and opening its borders and cities to people from around the world. Finding the right balance is neither easy nor a one-off measure, but rather a process of constant review and seeking opportunities for improvement.

2020 has been a remarkable year in the UAE. From starting the Arab world's first peaceful nuclear reactor, to sending the Arab world's first space probe to Mars. The UAE has achieved all this while facing a global pandemic. The Emirates has proven once again that it can be true to its motto, "Impossible is possible", by continuing to introduce historic measures, projects and a forward-thinking vision.

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Name: Rain Management

Year started: 2017

Based: Bahrain

Employees: 100-120

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England squads for Test and T20 series against New Zealand

Test squad: Joe Root (capt), Jofra Archer, Stuart Broad, Rory Burns, Jos Buttler, Zak Crawley, Sam Curran, Joe Denly, Jack Leach, Saqib Mahmood, Matthew Parkinson, Ollie Pope, Dominic Sibley, Ben Stokes, Chris Woakes

T20 squad: Eoin Morgan (capt), Jonny Bairstow, Tom Banton, Sam Billings, Pat Brown, Sam Curran, Tom Curran, Joe Denly, Lewis Gregory, Chris Jordan, Saqib Mahmood, Dawid Malan, Matt Parkinson, Adil Rashid, James Vince

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

UEFA CHAMPIONS LEAGUE FIXTURES

All kick-off times 10.45pm UAE ( 4 GMT) unless stated

Tuesday
Sevilla v Maribor
Spartak Moscow v Liverpool
Manchester City v Shakhtar Donetsk
Napoli v Feyenoord
Besiktas v RB Leipzig
Monaco v Porto
Apoel Nicosia v Tottenham Hotspur
Borussia Dortmund v Real Madrid

Wednesday
Basel v Benfica
CSKA Moscow Manchester United
Paris Saint-Germain v Bayern Munich
Anderlecht v Celtic
Qarabag v Roma (8pm)
Atletico Madrid v Chelsea
Juventus v Olympiakos
Sporting Lisbon v Barcelona

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Jonathan Gornall, Simon & Schuster

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What can victims do?

Always use only regulated platforms

Stop all transactions and communication on suspicion

Save all evidence (screenshots, chat logs, transaction IDs)

Report to local authorities

Warn others to prevent further harm

Courtesy: Crystal Intelligence

In numbers: China in Dubai

The number of Chinese people living in Dubai: An estimated 200,000

Number of Chinese people in International City: Almost 50,000

Daily visitors to Dragon Mart in 2018/19: 120,000

Daily visitors to Dragon Mart in 2010: 20,000

Percentage increase in visitors in eight years: 500 per cent

 

Company: Instabug

Founded: 2013

Based: Egypt, Cairo

Sector: IT

Employees: 100

Stage: Series A

Investors: Flat6Labs, Accel, Y Combinator and angel investors