An Abu Dhabi court has fined a woman Dh60,000 ($16,335) and given her a six-month suspended prison sentence for insulting an author during a live-stream broadcast which she shared on social media.
The woman, whose age and nationality were not disclosed, was convicted of invading the author's privacy by filming him without consent during a recent book fair held in the emirate.
Prosecutors said earlier this month that an investigation had been launched into the incident, which it said occurred during a “live broadcast”.
On Friday, Abu Dhabi Criminal court sentenced the woman to six months in prison, suspended for three years.
She was also fined Dh50,000 for invading the victim's privacy and an additional Dh10,000 for insulting him, state news agency Wam reported.
All photos and recordings related to the incident are to be deleted under the ruling.
The recording device used will be confiscated and the woman's Twitter account will be permanently closed down.
The defendant is also to be deported from the country once her three-year suspended sentence has elapsed.
The Abu Dhabi Public Prosecution said the woman had confronted the author over a previous conviction against him, which was imposed by a court outside of the UAE.
Prosecutors said they had taken "the necessary legal measures in the case after the video was posted and picked up by several social media platforms, showing the accused verbally assaulting the victim and challenging his presence at public events due to a previous conviction handed down against him in a case abroad".
"Following the investigation, the Abu Dhabi Public Prosecution indicted the woman in its decision to refer the matter to the competent criminal court on charges of arousing public opinion, invasion of privacy on social media networks, insult and defamation, and requested her punishment in accordance with the articles of Federal Decree-Law No. 34 of 2021 on Combating Rumours and Cybercrime."
Members of the public can face steep penalties if they are found guilty of insulting or defaming others online.
It is illegal in the UAE to swear or slander someone on an information network, which includes social media and messaging services such as WhatsApp.
Last month, UAE prosecutors said people found guilty of such offences could face imprisonment and fines of up to Dh500,000.
These laws were designed to tackle the misuse of online platforms, prosecutors added.
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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
The Prison Letters of Nelson Mandela
Edited by Sahm Venter
Published by Liveright
