Latest: Dubai authorities to deport women involved in naked video shoot
Dubai Police arrested a group of people following an incident on the balcony of a Dubai Marina apartment.
The force on Saturday night said the arrests were made under laws covering lewd behaviour.
It came after footage was shared on Twitter of a large group of women posing naked on the balcony of a penthouse apartment.
Police said a "criminal case has been registered against the arrested, and they have been referred to Public Prosecution for further legal action".
"Dubai Police warns against such unacceptable behaviours, which do not reflect the values and ethics of Emirati society."
More than a dozen people, all women, were visible in the footage, which appeared to be a publicity stunt.
Officials said the penalty for engaging in lewd behaviour was up to six months in jail and a fine of Dh5,000.
Police gave a further warning about the making and publishing of "pornographic material" online.
Internet users risked breaking the law by spreading the video on social media or forwarding it on WhatsApp.
The laws can extend to members of the public who may forward or share and such images online.
"Any person who establishes, operates or supervises an electronic site and/or transmits, sends or publishes through an electronic site, gambling or pornographic materials shall be punished by imprisonment and a fine of not less than Dh250,000 and not exceeding Dh500,000."
Consular officials deny suspects are Russian
On Monday, Russia's state-run news agency RIA Novosti reported that as many as 40 people had been arrested over the incident – and that eight of them were Russian citizens, citing Russian consular officials in Dubai.
Dubai Police said it had no comment on the number of suspects, or their nationalities, while investigations were ongoing.
In a statement to The National, Russia's consulate general said that the male cameraman behind the shoot, who is being held by police, is a Russian citizen – but denied any of the female suspects were.
Consular officials said although some of the women held at Barsha Police Station spoke Russian, they had confirmed to police officials that the suspects were not citizens of the Russian Federation.
Dubai Marina area guide – in pictures
German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
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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
