DUBAI // High-profile court cases in which expatriates have been prosecuted for public displays of affection have created uncertainty about what constitutes unacceptable behaviour in the UAE.
But according to KK Sarachandra Bose, a lawyer, there is no excuse for such confusion because the rules are clearly written down.
"The code of conduct published by the Executive Council, Government of Dubai, clearly specifies acceptable behaviour in Dubai," he said in an interview with the Ministry of Interior's 999 Magazine.
“A similar code of conduct is applicable throughout the UAE with slight variations.”
One of the most widely reported cases involved two Britons, Charlotte Adams and Ayman Najafi, who were jailed for a month after an Emirati woman complained they had kissed in public in Dubai.
The code says displays of affection between couples – whether married or not – in public places does not fit local customs and culture.
“Holding hands for a married couple is tolerated but kissing and petting are considered an offence to public decency,” it adds.
“Public displays of affection, as well as sexual harassment or randomly addressing women in public places, is liable to be punished by imprisonment or deportation.”
Mr Bose, a partner at the Dubai-based law firm Dar Al Adalah, said: “The code of behaviour basically reflects the Islamic traditions of the country. Public decency and morality laws throughout the UAE are very strict.
“While dancing with a few friends after a night out may not be considered offensive in several countries, dancing in public is considered indecent here.
“Unmarried couples are not permitted to live together or share a room in the UAE.”
The code of conduct also sets out styles of dress deemed acceptable.
“In public places such as streets, shopping malls and restaurants, shorts and skirts shall be of appropriate length,” it states.
“Clothing shall not indecently expose parts of the body, be transparent, or display obscene or offensive pictures and slogans.
“Swimwear shall not be worn outside the beach, as decent dress is the rule in the rest of the city.
“Nudity is strictly forbidden in every part of the city and is liable to be punished by imprisonment or deportation.”
The code says respect must be shown to the country’s leaders, flag and national emblem, and abuse of any of these is a crime.
Swearing is also illegal. “All kinds of aggressive or offensive gestures are considered a public offence,” the code says.
Mr Bose said foreign embassies and the UAE authorities should provide more information to help expatriates stay out of jail.
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Marathon results
Men:
1. Titus Ekiru(KEN) 2:06:13
2. Alphonce Simbu(TAN) 2:07:50
3. Reuben Kipyego(KEN) 2:08:25
4. Abel Kirui(KEN) 2:08:46
5. Felix Kemutai(KEN) 2:10:48
Women:
1. Judith Korir(KEN) 2:22:30
2. Eunice Chumba(BHR) 2:26:01
3. Immaculate Chemutai(UGA) 2:28:30
4. Abebech Bekele(ETH) 2:29:43
5. Aleksandra Morozova(RUS) 2:33:01
BUNDESLIGA FIXTURES
Friday (UAE kick-off times)
Cologne v Hoffenheim (11.30pm)
Saturday
Hertha Berlin v RB Leipzig (6.30pm)
Schalke v Fortuna Dusseldof (6.30pm)
Mainz v Union Berlin (6.30pm)
Paderborn v Augsburg (6.30pm)
Bayern Munich v Borussia Dortmund (9.30pm)
Sunday
Borussia Monchengladbach v Werder Bremen (4.30pm)
Wolfsburg v Bayer Leverkusen (6.30pm)
SC Freiburg v Eintracht Frankfurt (9on)
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
if you go
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The 12 breakaway clubs
England
Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur
Italy
AC Milan, Inter Milan, Juventus
Spain
Atletico Madrid, Barcelona, Real Madrid
Company Profile:
Name: The Protein Bakeshop
Date of start: 2013
Founders: Rashi Chowdhary and Saad Umerani
Based: Dubai
Size, number of employees: 12
Funding/investors: $400,000 (2018)
RIDE%20ON
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Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
MATCH INFO
What: 2006 World Cup quarter-final
When: July 1
Where: Gelsenkirchen Stadium, Gelsenkirchen, Germany
Result:
England 0 Portugal 0
(Portugal win 3-1 on penalties)
MATCH INFO
Uefa Champions League semi-finals, first leg
Liverpool v Roma
When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
