A UN body has called for the immediate release of a Dubai resident who has spent almost a year imprisoned in Iraq over a contract dispute.
Australian engineer Robert Pether was sentenced to five years in jail in August by a court in Baghdad. He also was ordered to pay $12 million along with a colleague, Khaled Radwan, who is also detained.
The 46-year-old, who lived in Dubai with his wife and children, was sentenced over a dispute involving his company’s work for the Iraqi government.
This is a total vindication of Robert and Khaled’s position from the outset. We just want Iraq to now do the right thing
Desree Pether
The UN Working Group on Arbitrary Detention (WGAD) issued a report on Sunday evening describing Mr Pether’s imprisonment as “arbitrary and in contravention of international law”.
“This is a total vindication of Robert and Khaled’s position from the outset. We just want Iraq to now do the right thing,” said Mr Pether’s wife Desree.
The WGAD report said “both men were lured into returning to Iraq on the pretext of assisting in an investigation and have been arbitrarily detained, without any legal basis”.
There was credibility to the allegations that both men were subject to “abusive and coercive interrogations”, according to WGAD, which that stated the evidence obtained at trial was “improperly obtained”.
It also expressed concern that both men were forced to sign statements in the absence of legal counsel.
“The UN has found in no uncertain terms that Robert and Khaled’s arrest was unlawful and arbitrary,” said Peter Griffin, a UK-based human rights lawyer who has been involved in assisting the families obtain UN support.
“The breadth of the decision is very significant, finding multiple breaches of the Universal Declaration of Human Rights and the International Covenant on Civil and Political Rights.”
The working group urged the Iraqi government to release both men, investigate their detention and compensate them.
The case has also been referred to the UN’s special rapporteur on torture and other cruel, inhuman or degrading treatment or punishment.
Mr Pether was detained in April after travelling to Baghdad for what he thought was a routine business meeting.
He was working in Dubai as an engineer for CME Consulting, a company contracted to work on the Central Bank of Iraq’s headquarters on the banks of the Tigris river.
He has remained in custody since being detained at the meeting and several bail attempts were rejected before he was sentenced in August.
CME Consulting has not responded to numerous attempts by email and calls to discuss their employees being behind bars in Iraq.
The dispute involves a $33m contract that was awarded to CME in 2015.
The project was suspended a year later, with plummeting oil prices and Iraq’s war with extremist group ISIS cited as the main reasons.
Worked resumed in 2018 with CME working for 39 for 48 of the months stipulated in the contract.
It received payment for 32 of the months before payments were withheld.
The central bank asked CME to extend the contract by three months to make up for work that was suspended due to the pandemic.
The bank told CME it would not make payments for the extension, which led to the company objecting as it said the suspension was not its decision.
The return of $12m was also requested by the bank for “special payments”.
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
Brief scores
Toss India, chose to bat
India 281-7 in 50 ov (Pandya 83, Dhoni 79; Coulter-Nile 3-44)
Australia 137-9 in 21 ov (Maxwell 39, Warner 25; Chahal 3-30)
India won by 26 runs on Duckworth-Lewis Method
The specs: Hyundai Ionic Hybrid
Price, base: Dh117,000 (estimate)
Engine: 1.6L four-cylinder, with 1.56kWh battery
Transmission: Six-speed automatic
Power: 105hp (engine), plus 43.5hp (battery)
Torque: 147Nm (engine), plus 170Nm (battery)
Fuel economy, combined: 3.4L / 100km
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
RESULTS
Men – semi-finals
57kg – Tak Chuen Suen (MAC) beat Phuong Xuan Nguyen (VIE) 29-28; Almaz Sarsembekov (KAZ) beat Zakaria Eljamari (UAE) by points 30-27.
67kg – Mohammed Mardi (UAE) beat Huong The Nguyen (VIE) by points 30-27; Narin Wonglakhon (THA) v Mojtaba Taravati Aram (IRI) by points 29-28.
60kg – Yerkanat Ospan (KAZ) beat Amir Hosein Kaviani (IRI) 30-27; Long Doan Nguyen (VIE) beat Ibrahim Bilal (UAE) 29-28
63.5kg – Abil Galiyev (KAZ) beat Truong Cao Phat (VIE) 30-27; Nouredine Samir (UAE) beat Norapat Khundam (THA) RSC round 3.
71kg – Shaker Al Tekreeti (IRQ) beat Fawzi Baltagi (LBN) 30-27; Amine El Moatassime (UAE) beat Man Kongsib (THA) 29-28
81kg – Ilyass Hbibali (UAE) beat Alexandr Tsarikov (KAZ) 29-28; Khaled Tarraf (LBN) beat Mustafa Al Tekreeti (IRQ) 30-27
86kg – Ali Takaloo (IRI) beat Mohammed Al Qahtani (KSA) RSC round 1; Emil Umayev (KAZ) beat Ahmad Bahman (UAE) TKO round
Destroyer
Director: Karyn Kusama
Cast: Nicole Kidman, Toby Kebbell, Sebastian Stan
Rating: 3/5
UAE release: January 31
Defined benefit and defined contribution schemes explained
Defined Benefit Plan (DB)
A defined benefit plan is where the benefit is defined by a formula, typically length of service to and salary at date of leaving.
Defined Contribution Plan (DC)
A defined contribution plan is where the benefit depends on the amount of money put into the plan for an employee, and how much investment return is earned on those contributions.
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