ABU DHABI // A man who killed his friend in a drunken fight turned himself into police for an immigration offence to try to escape a murder charge, the Criminal Court heard yesterday.
The Asian man killed his friend by smashing a bottle of alcohol on his head, the court heard.
Worried he would be charged with murder, the man turned himself in for an offence over his residency visa and was sent to prison.
But when police investigated the death they found their prime suspect was already in jail.
The man's defence lawyer, Abdullah Al Hamadani, said the case should not be tried as murder but as a beating that lead to death.
"The defendant was provoked by him and hit him, but he did not intend to kill him," Mr Al Hamadani said.
The case was adjourned until September 15.
hdajani@thenational.ae
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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
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9. Reduced compliance obligations for imported goods and services
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10. Substance and CbC reporting focus
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2002 Giselle Khoury (Colombia)
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2008 Carina El-Keddissi (Brazil)
2009 Sara Mansour (Brazil)
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2013 Layla Yarak (Australia)
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2015 Cynthia Farah (Australia)
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Global state-owned investor ranking by size
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China |
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UAE |
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Japan |
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Norway |
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Employees leaving an organisation are entitled to an end-of-service gratuity after completing at least one year of service.
The tenure is calculated on the number of days worked and does not include lengthy leave periods, such as a sabbatical. If you have worked for a company between one and five years, you are paid 21 days of pay based on your final basic salary. After five years, however, you are entitled to 30 days of pay. The total lump sum you receive is based on the duration of your employment.
1. For those who have worked between one and five years, on a basic salary of Dh10,000 (calculation based on 30 days):
a. Dh10,000 ÷ 30 = Dh333.33. Your daily wage is Dh333.33
b. Dh333.33 x 21 = Dh7,000. So 21 days salary equates to Dh7,000 in gratuity entitlement for each year of service. Multiply this figure for every year of service up to five years.
2. For those who have worked more than five years
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