A senior UAE judge said a move to impose tougher punishments for crimes against women shows the importance of laws keeping pace with shifts in social and cultural attitudes.
Major reforms to the country's legal system announced on Saturday further safeguarded the rights of women.
The raft of amendments included stronger penalties for men who subject women to harassment of any kind, which is thought to cover street harassment or stalking.
New legislation will also strike out the distinction between crimes against women, such as assault, and "honour crimes" committed by a male against a female relative under the guise of "protecting honour".
We live in an open community and people need to walk freely without having to worry about someone harassing them
“There are a number of social and cultural changes and as society changes, so too must the law,” said Judge Ahmed Ibrahim Saif, head of the Dubai Civil Court and former chief justice of Dubai's criminal courts.
“We are in a rapidly developing world across all sectors and this means everyone needs to adapt and develop, including legislators.
“Legislators have to keep up with the changes and make law amendments accordingly."
He stressed that the law should reflect the country's moral code and help ensure that all of its residents feel safe.
“We live in an open community and people need to walk freely without having to worry about someone harassing them,” he said.
The UAE has been making significant strides to bolster its harassment laws in recent years.
Last December, the charge of sexual harassment was added to the country’s penal code.
The legal definition of sexual harassment was expanded to include repetitive harassment through action, words or even signs that aim to coax the recipient into responding to the offender’s sexual desires — or the desires of another.
Further amendments also looked at men as potential victims not only as perpetrators and increased the penalty to a minimum of one year in prison, a fine no more than Dh10,000 or both.
The legal reforms announced on Saturday will greatly increase the maximum fine for sexual harassment to Dh100,000.
“The new laws will have more teeth when it comes to sexual crimes,” said Mr Hesham Elrafei, legal expert and founder of Lex Animata TV.
Most Sharia laws were written by scholars centuries ago, in a different era and different societies, Mr Elrafei said.
He said the Emirates was taking the opportunity to update its laws to greater reflect the needs of a modern society.
Formerly, the law on harassment specified that it had to have taken place publicly while the amendment made in December last year includes all forms, regardless of location.
“The latest changes made to the law add another layer of protection against offences of sexual nature,” said Yousef Al Bahar, an Emirati criminal lawyer and head of Al Bahar and Associates Advocates.
Another legal expert welcomed the changes to the legal system.
“These amendments are reflective of a UAE that is tolerant and open to different nationalities and religions,” said Hadeya Hamad, a lawyer at Hadeya Hamad Advocacy and Legal Consultants.
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
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7pm: Al Ruwais – Group 3 (PA) Dh300,000 (T) 1,200m; Winner: Ashton Tourettes, Pat Dobbs, Ibrahim Aseel
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Rating: 4.5/5
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It provided services to around 200 ports across 50 countries.
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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
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