UAE legal Q&As: Unscrupulous agent has left me with sizeable hotel bill


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I recently moved to Abu Dhabi, where I met an estate agent about a studio in Reem Village. I made a down payment of Dh6,000 and was given the tenancy contract. However, the agent told me the studio was not ready and, in the meantime, offered me accommodation in a hotel at the agency's expense until the unit was ready. Three weeks later, after I became suspicious about the situation, I reported it to police. The tenancy contract was not legitimate and the agent has disappeared. Now the hotel is asking me to pay for my month stay or else they will not check me out. The room is in my name but payment terms were agreed between the agent and the hotel – I had nothing to do with it. Does the law protect me in this case?

The room is booked in your name and you are responsible. The hotel could claim the money from the rogue agent if he was available but as he’s not, it could submit a fraud claim against him and you. You should check out as soon as possible and limit the amount you have to pay for the room. No agreement between the hotel and the agent is valid as long as the booking is in your name.

If someone connects to my internet network at home (with or without my consent) and does bad things online without my knowledge that are punishable by law, am I held accountable for their actions? Can the internet provider suspend my connection, or file a lawsuit against me?

Regardless of who uses your internet connection, you are the person liable for any illegal activity, as per Decree No 5 of 2012 on cyber crime. You should take what measures you can to protect your network and contact your internet service provider for advice.

Yousef Al Bahar is an advocate at Al Bahar and Associates Advocates and Legal Consultants.

If you have a question for our lawyer, please email it to newsdesk@thenational.ae with the subject line “Know the law”.

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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