Three men who trafficked a teenage girl into Dubai and forced her into prostitution have had their three-year jail sentences upheld on appeal.
Dubai Criminal Court had earlier convicted the offenders, all from Bangladesh and aged between 34 and 47, of human trafficking.
The men were arrested on May 23 last year after police in the emirate were made aware of the situation.
“We received information about a girl, 17, working as a dancer in a club in Al Muraqqabat area and forced into prostitution by three men,” a Dubai police officer told the court.
An investigation team from the anti-human trafficking department at the force was set up to verify information and make arrests.
“After the information was confirmed, a sting operation was put in place to arrest the offenders,” said the officer.
An undercover policeman posed as a customer and was asked to pay Dh3,300 ($898).
After making the payment, the officer was left alone in a room with the girl. He then signalled for his fellow officers to arrest the three suspects with the money in their possession.
It was revealed during questioning that the 47-year-old was the manager of the club where the girl was coerced into working as a dancer and prostitute.
“He lured her to come to the country, issued her a visa and bought her the airplane ticket then forced her to do work she did not want to do,” the officer said in court.
He said the 34-year-old picked up the girl from the airport and handled customer requests while the third man dealt with customer payments.
Locked away
The victim told officers that she was kept in an apartment in Al Mutainah area with a number of other girls and that she came to the country because she needed money.
“A friend of mine back home told me there was a good work opportunity in Dubai and connected me with one of the suspects,” she told the court.
Everything was then arranged for her, including a passport, a visa and a plane ticket.
“He said he will pay me Dh2000 a month,” she said.
The victim told judges that she was locked in the apartment and supplied with food and water and other basics but was never allowed out on her own.
She was allowed outside only when they were taking her to the club and to meet customers.
In November last year the men denied the charge against them and they were sentenced to three years in prison each, with the court ordering they be deported after serving their prison sentences.
The case was sent to the Court of Appeal, which last week dismissed their petition and upheld the sentencing against them.
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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.
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
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Piotr Kuberski (POL) beat Ahmed Saeb (IRQ) by decision.
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Corinne Laframboise (CAN) beat Cornelia Holm (SWE) by unanimous decision.
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Omar Hussein (PAL) beat Vitalii Stoian (UKR) by unanimous decision.
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Josh Togo (LEB) beat Ali Dyusenov (UZB) by unanimous decision.
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Isaac Pimentel (BRA) beat Delfin Nawen (PHI) TKO round-3.
Catchweight 80kg
Seb Eubank (GBR) beat Emad Hanbali (SYR) KO round 1.
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Mohammad Yahya (UAE) beat Ramadan Noaman (EGY) TKO round 2.
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Alan Omer (GER) beat Reydon Romero (PHI) submission 1.
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Juho Valamaa (FIN) beat Ahmed Labban (LEB) by unanimous decision.
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Elias Boudegzdame (ALG) beat Austin Arnett (USA) by unanimous decision.
Super heavyweight
Maciej Sosnowski (POL) beat Ibrahim El Sawi (EGY) by submission round 1.
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The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
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