Labourer 'electrocuted and robbed'


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DUBAI // A man posing as a CID officer used an electric cattle prod to attack and rob two labourers, a court heard on Monday.

MK, an unemployed 26-year-old Emirati, denies assaulting the two Bangladeshi workers while visiting a house in Hor Al Anz, Deira, in November.

The attack was said to have taken place at a place where labourers gathered to make Voice Over Internet Protocol (VOIP) telephone calls to their home countries. The use of VOIP calls is prohibited in law.

JH, a painter, said he had been calling his family when he noticed MK standing in front of him with another man. "After I finished with the call MK asked me for ID and presented a card claiming he was a CID officer," he said.

MK then took the man's wallet and removed Dh350. "I pleaded with him and told him that I was poor and that this money was for my family but he took out the long electric machine and shocked me with it," said JH.

The painter was knocked to the floor by the jolt.

MS, a floor cleaner, said he too had been robbed.

"The defendants then locked us in the room and kept us there for a few minutes before MK returned with a sword and started wielding it and scaring us," MS said.

JH and MS then ran away and contacted police.

Officers say that when they arrived they found MK loading the VOIP devices and computers into his car. They say his accomplice managed to escape.

MK was charged with two counts of theft, assault and impersonation of a public official at the Dubai Criminal Court of First Instance.

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What the law says

Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.

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If a business does not apply for the refund on time, they lose their credit.

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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

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

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