DUBAI // Three men who posed as policemen and stalked women before raping them were each jailed for a year yesterday.
The men, all under 21, targeted women as they left hotels late at night.
They introduced themselves as police officers before taking their victims to the desert in a black Hummer, where they would rob and rape them before leaving them stranded.
One woman was approached on December 3 last year as she left the Hyatt Regency hotel with her friend looking for a taxi.
“They said they were police and offered to give us a lift,” said the woman. They climbed in and were grabbed by two men who took their handbags before throwing the woman’s friend out of the vehicle.
They drove her to the desert and threatened her with an electric stun gun before taking turns to rape her.
They then abandoned her. “I walked until I reached a main road and took a taxi to my residence,” said the woman, who filed a police complaint two days later.
Another woman, from Uzbekistan, said she and her friend had also been picked up by three men in a black Hummer. They were taken to the desert, raped and robbed and abandoned.
A security guard at the Hyatt Regency hotel, E?A, 22, from Nigeria, said he had seen the black Hummer several times in front of the hotel and that the men inside would pester women for sex.
“I was then informed by my boss that several women had complained of being picked up in a black Hummer before being raped.”
During prosecution investigations, the men denied raping the women and claimed the sex was consensual.
At their trial at the Criminal Court, M?H, 20, from Denmark; O?Q, 19, from Egypt; and M?S, 19, a Palestinian, denied rape and robbery but were found guilty of both charges. The court also ordered the seizure of a stun gun they used to carry out their crimes.
salamir@thenational.ae
salamir@thenational.ae
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
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
Sheer grandeur
The Owo building is 14 storeys high, seven of which are below ground, with the 30,000 square feet of amenities located subterranean, including a 16-seat private cinema, seven lounges, a gym, games room, treatment suites and bicycle storage.
A clear distinction between the residences and the Raffles hotel with the amenities operated separately.
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Opening weekend Premier League fixtures
Weekend of August 10-13
Arsenal v Manchester City
Bournemouth v Cardiff City
Fulham v Crystal Palace
Huddersfield Town v Chelsea
Liverpool v West Ham United
Manchester United v Leicester City
Newcastle United v Tottenham Hotspur
Southampton v Burnley
Watford v Brighton & Hove Albion
Wolverhampton Wanderers v Everton
