A man sentenced to six months in prison for physically assaulting two Dubai police officers while drunk is appealing against his conviction.
Dubai Criminal Court was told that the attack happened on February 15, at about 11.30pm on a road in Jumeirah Beach Residence.
Officers patrolling the area said the New Zealander, 48, assaulted them after they stopped him to ask why he was not wearing a mask.
“He shoved my colleague, who fell on the ground, then he sat on his chest,” one officer said.
“When I tried to handcuff him, he grabbed my genitals.”
The man was restrained by the officers and taken into custody.
“I respect the police and I respect the law. It's not true that I would try to assault police officers,” the accused said in court.
After the man was sentenced to prison and subsequent deportation, his lawyer took his case to the appeals court seeking acquittal.
“Clear discrepancies in the statements of both officers were overlooked by the lower court in the absence of a lawyer to defend my client,” Awatif Mohammed of Al Rowaad Advocates said in court.
She told judges that in the police report, the officers said the man tried to assault them but was not able to because they could control him using zip ties.
“But during prosecution investigations, they said he actually assaulted them and gave details they didn’t mention before and said they used handcuffs, not zip ties," Ms Mohammed said.
She told judges the officers said they stopped the man to question him about his drinking, and not to ask why he was not wearing a mask.
The Court of Appeal is considering its verdict on the case.
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Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
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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
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.
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Francesco Totti's bio
Born September 27, 1976
Position Attacking midifelder
Clubs played for (1) - Roma
Total seasons 24
First season 1992/93
Last season 2016/17
Appearances 786
Goals 307
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Sector: EdTech
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Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
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