DUBAI // A tourist who claimed she was raped by a man she met in a nightclub is facing charges of having consensual sex out of wedlock and consuming alcohol.
The 26-year-old Austrian, I A, did not appear at the Dubai Court of Misdemeanours on Thursday, having already left the country.
Previously, she had told police that she was raped by Yemeni, A A, 27, on the back seat of his car. However, when later interrogated by prosecutors, she said the sex had been with her consent.
Court records said that A A had approached I A in a club and asked her to join him at his table. Soon after he suggested they go for a drive in his car.
“Once in the car, I got in the back seat and he jumped in the driver’s seat before he moved back next to me,” police record I A as saying.
“I resisted him at first but then gave in because I was scared, drunk and dizzy.”
She said that after leaving her out on the street alone, she saw some men and asked them to call police.
The police apprehended A A at his residence in Sharjah, while I A was arrested in her hotel for drinking alcohol.
Prosecutors, however, say she changed her story during interrogation, admitting the sex was consensual.
“When we went to his car, A A asked if he can have sex with me because he finds me very attractive to which I said ‘yes’,” she said.
“We had consensual intercourse in the back seat of his car.
“After that I was really depressed because I didn’t want to have sex with anyone besides my Lebanese boyfriend.
“I told him to leave me alone, I got out of the car then he left me and went home,” said I A.
A A was in court on Thursday where he said he had agreed to pay her Dh1,200 for sex.
“When we reached my car, she sat in the back seat and started kissing me while I was in the driver’s seat,” said A A.
“Then we had an intercourse in the back seat. After we finished she received a phone call and told me she had to leave, at which point I gave her Dh500 only, because the agreement was to spend the night with me but she only spent a few hours,” he said, adding that she got angry at him.
A A pleaded not guilty to having consensual intercourse outside wedlock. He was never charged with rape.
I A’s lawyer said she would return to the UAE for the next hearing, which was scheduled for March 6.
salamir@thenational.ae
About Karol Nawrocki
• Supports military aid for Ukraine, unlike other eurosceptic leaders, but he will oppose its membership in western alliances.
• A nationalist, his campaign slogan was Poland First. "Let's help others, but let's take care of our own citizens first," he said on social media in April.
• Cultivates tough-guy image, posting videos of himself at shooting ranges and in boxing rings.
• Met Donald Trump at the White House and received his backing.
Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
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
