Algerian boxer Imane Khelif shows off her Olympic gold medal upon her arrival at the airport in Algiers, Algeria August 12, 2024. Reuters
Algerian boxer Imane Khelif shows off her Olympic gold medal upon her arrival at the airport in Algiers, Algeria August 12, 2024. Reuters
Algerian boxer Imane Khelif shows off her Olympic gold medal upon her arrival at the airport in Algiers, Algeria August 12, 2024. Reuters
Algerian boxer Imane Khelif shows off her Olympic gold medal upon her arrival at the airport in Algiers, Algeria August 12, 2024. Reuters

Imane Khelif: Olympic champion names Elon Musk and JK Rowling in cyberbullying lawsuit


Steve Luckings
  • English
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Olympic champion Imane Khelif has named JK Rowling and Elon Musk in a criminal complaint filed to French authorities over alleged “acts of aggravated cyber harassment", according to a report.

Variety magazine on Tuesday reported that the author and tech billionaire were mentioned in the body of the complaint, posted to the anti-online hatred centre of the Paris public prosecutor’s office last Friday.

The lawsuit was filed against social media platform X, owned by Musk, which under French law means that it was filed against unknown persons. That “ensure[s] that the prosecution has all the latitude to be able to investigate against all people”, including those who may have written hateful messages under pseudonyms, the magazine reported, quoting Nabil Boudi, the Paris-based lawyer for Khelif.

“JK Rowling and Elon Musk are named in the lawsuit, among others,” Boudi told Variety, adding that former US President Donald Trump would also be part of the investigation. “Trump tweeted, so whether or not he is named in our lawsuit, he will inevitably be looked into as part of the prosecution.”

Khelif, 25, returned to a rapturous welcome in Algiers on Monday after winning a gold medal in the women's -66kg division at the Paris Olympics. She claimed the title with a 5-0 unanimous decision over China's Yang Liu at a sold-out Roland Garros, where she was cheered wildly by supporters.

The boxer was at the centre of a controversy throughout the Games over misconceptions about her gender.

Khelif was born a female and had the backing of the International Olympic Committee throughout the Games in Paris. The IOC asserted, in unequivocal terms, “scientifically, this is not a man fighting a woman”.

Despite that, Khelif faced a torrent of accusations and abuse over her gender, with most of the attacks coming on Musk's social media platform X.

In one message to her 14.2 million followers, Rowling, author of the Harry Potter books, posted a picture from Khelif’s first fight with Italian boxer Angela Carini – who quit the bout after 46 seconds – accusing the former of being a man who was “enjoying the distress of a woman he’s just punched in the head”.

Musk, meanwhile, shared a post from swimmer Riley Gaines that claimed “men don’t belong in women’s sports”. The X owner quoted the message by writing: “Absolutely.”

Trump posted a message with a picture from the fight with Carina accompanied by the message: “I will keep men out of women’s sports!”

“What we’re asking is that the prosecution investigates not only these people but whoever it feels necessary. If the case goes to court, they will stand trial,” said Boudi.

The lawsuit could also target "personalities overseas”, Boudi claimed, adding that there were agreements with the US equivalent of the French office for combating online hate speech.

Khelif’s coach, Pedro Diaz, told Variety that the bullying his fighter endured during her run in the Olympics “incredibly affected her” and that he asked her to stay off of social media to maintain focus.

“The first time she fought in the Olympics, there was this crazy storm outside of the ring,” said Diaz, who runs Miami-based Mundo Boxing Gym and started training with Khelif in February 2023.

“I had never seen anything so disgusting in my life.” Diaz said.

He added that Khelif's gold medal “felt like the most rewarding victory of my career as a coach”.

  • Gold medallist Imane Khelif poses on the podium. AFP
    Gold medallist Imane Khelif poses on the podium. AFP
  • From the left: Silver medallist China's Yang Liu, gold medallist Algeria's Imane Khelif and bronze medallists Thailand's Janjaem Suwannapheng and Taiwan's Chen Nien. AFP
    From the left: Silver medallist China's Yang Liu, gold medallist Algeria's Imane Khelif and bronze medallists Thailand's Janjaem Suwannapheng and Taiwan's Chen Nien. AFP
  • Gold medallist Imane Khelif poses on the podium during the medal ceremony. AFP
    Gold medallist Imane Khelif poses on the podium during the medal ceremony. AFP
  • Algeria's Imane Khelif, left, fights China's Yang Liu. AP
    Algeria's Imane Khelif, left, fights China's Yang Liu. AP
  • Algeria's Imane Khelif, right, fights China's Yang Liu. AP
    Algeria's Imane Khelif, right, fights China's Yang Liu. AP
  • Algeria's Imane Khelif after beating China's Yang Liu. AFP
    Algeria's Imane Khelif after beating China's Yang Liu. AFP
  • Algerian fans celebrate as they watch their compatriot Imane Khelif win the gold medal. EPA
    Algerian fans celebrate as they watch their compatriot Imane Khelif win the gold medal. EPA
  • Algerian fans celebrate as they watch their compatriot Imane Khelif win the gold medal. EPA
    Algerian fans celebrate as they watch their compatriot Imane Khelif win the gold medal. EPA
  • Algerian fans celebrate as they watch their compatriot Imane Khelif win the gold medal. EPA
    Algerian fans celebrate as they watch their compatriot Imane Khelif win the gold medal. EPA
  • Algerian fans celebrate as they watch their compatriot Imane Khelif win the gold medal. EPA
    Algerian fans celebrate as they watch their compatriot Imane Khelif win the gold medal. EPA
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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. 

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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.

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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

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