Man denies rape attempt, tells UAE court he was asking boy to read English sign

A man who tried to rape a child claimed he was only asking the boy to read a sign in English, which the man did not understand, the criminal court heard.

The Jordanian victim, who is now 10, said he was at the grocery store in his building when the defendant, from Yemen, asked him to read a sign.

The boy agreed and the defendant picked him to move him closer to the sign. However, he started doing some movements that seemed sexual and the boy felt uncomfortable so he tried to escape.

The man forced him inside the elevator then took him to the stairwell and tried to rip off the boy's clothes.

The boy screamed until he was able to escape, then ran downstairs and told his mother what had happened.

The mother said in court that she immediately got dressed and rushed down to find the man, but he had disappeared.

Upon checking the building's CCTV cameras it was clear that the man was molesting the boy. Suspects fro the neighbourhood were compared with the man in the footage, enabling officials to identify the defendant.

It has taken two years for police and prosecution investigations to refer the case to the criminal court.

The defendant, who has been out on bail, said in court that he did not do anything sexual to the boy and he only carried him to read the sign. He then walked into the elevator with him normally, he added.

The case was adjourned until July 8 so the building's CCTV footage could be brought to court for examination.

hdajani@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.

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