The father of a UAE resident allegedly killed by her husband in Pakistan has said he is “heartbroken”.
Inam Rahim spoke as Sarah Inam, an economist who lived in the UAE for 14 years, was laid to rest in Islamabad on Wednesday.
The Pakistani-Canadian, 38, had travelled to Islamabad from Abu Dhabi to see her husband. They had been married for only three months.
Islamabad Police identified her husband as Shahnawaz Amir, and said he had been arrested following her death last week.
She was with me just a month ago and now this has happened. I never thought even in my wildest imagination that something like this would happen to my daughter
Inam Rahim,
father of Sarah
Her parents arrived in Pakistan from Canada on Wednesday for the funeral.
Her father broke into tears as he spoke to local media at the site where funeral prayers were held.
“She was with me just a month ago and now this has happened. I never thought even in my wildest imagination that something like this would happen to my daughter,” he said.
“I raised her with a lot of love, and I loved her a lot. I used to talk to her every day over the phone or messages.
“She was doing so well. All her bosses used to ask her to come work for them again.”
Pakistani media reports quoted police as saying Inam was struck on the head with a dumbbell and her body left in a filled bath. It was discovered on Friday.
Inam's father said that he was demanding justice for her daughter.
“Justice delayed means justice denied,” he said.
Court case against husband pending
Mr Amir's father Ayaz Amir, a prominent journalist, and his wife were also arrested.
However, the elder Mr Amir was later released because of lack of evidence that connected him to the killing, according to Pakistani media.
The court case against the husband is continuing.
Inam was born in Libya and went to school in Libya, Islamabad and Canada, before attending the University of Waterloo in Canada, where she graduated with bachelor’s and master’s degrees in economics.
After briefly working in Canada, she moved to Abu Dhabi and worked for Deloitte as a public policy consultant for four years. She spent most of the past decade working for two Abu Dhabi government departments.
Many of her colleagues and friends have paid tribute to her, with some who described her as “gentle” and “kind”.
Stephanie Habib, a close friend of Inam, said the talented economist was “full of life”.
“I met Sarah when I first came to Abu Dhabi and we both worked at a big consulting firm,” Ms Habib told The National.
“We quickly became close friends and spent a lot of time together. Like me, she was a female expat on her own trying to make a career and a future for herself.
“She was hardworking, ambitious and responsible. She didn't rely on anyone but herself.
“Sarah was full of life when she was killed. She wanted more than anything to find love, have a family of her own and be a mother.”
#JusticeForSarah was trending on Twitter at the weekend and the case has also caught the attention of Pakistani celebrities.
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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
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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
