Prosecutors said the women were trying to board a Delta Air Lines flight to Puerto Rico after ordering about nine alcoholic drinks in four hours at airport bars while waiting for a delayed departure. Reuters
Prosecutors said the women were trying to board a Delta Air Lines flight to Puerto Rico after ordering about nine alcoholic drinks in four hours at airport bars while waiting for a delayed departure. Reuters
Prosecutors said the women were trying to board a Delta Air Lines flight to Puerto Rico after ordering about nine alcoholic drinks in four hours at airport bars while waiting for a delayed departure. Reuters
Prosecutors said the women were trying to board a Delta Air Lines flight to Puerto Rico after ordering about nine alcoholic drinks in four hours at airport bars while waiting for a delayed departure.

Three women charged with beating airline security officer at US airport


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Three women are facing federal charges after attacking an airline security worker who tried to block them from boarding a flight at New York’s John F Kennedy Airport in September because of what prosecutors say was problematic behaviour, including a refusal to wear a face mask properly.

The three were released on $25,000 bond each after their arraignment on Thursday in federal court in Brooklyn.

Prosecutors said in court papers that the women were trying to board a Delta Air Lines flight to San Juan, Puerto Rico, on September 22. They had ordered a total of about nine alcoholic drinks in four hours at airport bars while waiting for a delayed departure, prosecutors said.

When the three arrived at the departure gate, the flight crew decided they should not be allowed on because they were acting belligerent, with one not wearing her mask as required by federal regulation and another appearing disoriented and having trouble walking, prosecutors said.

A Delta security officer and a gate agent approached the trio in the jet bridge and asked them to go back, saying they could take a flight later in the day, prosecutors’ court papers show.

They said the women refused, with one of them hitting the security officer in the head with his two-way radio, another punching the gate agent in the face when the agent tried to intervene and the third stepping on the security officer’s face as all three kicked and hit him after he fell to the floor.

The flight crew eventually pulled the man behind some jet bridge doors and held them shut as the women lashed out at the crew, prosecutors said.

The gate agent and the security officer were taken to hospital and have not yet returned to work.

“The extreme and aggressive behaviour in connection with our air travel is out of control,” Brooklyn US Attorney Breon Peace said in a statement.

US airlines reported more than 5,000 episodes involving unruly passengers last year, including more than 3,600 cases of people reportedly refusing to wear face masks as required.

Airlines and their worker unions have been pushing authorities to be more aggressive about criminal prosecution in severe cases of air rage.

The Federal Aviation Administration says that cases involving unruly airline passengers rose to 5,871, with about 72 per cent being mask-related. AP
The Federal Aviation Administration says that cases involving unruly airline passengers rose to 5,871, with about 72 per cent being mask-related. AP
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

The biog

Name: Abeer Al Shahi

Emirate: Sharjah – Khor Fakkan

Education: Master’s degree in special education, preparing for a PhD in philosophy.

Favourite activities: Bungee jumping

Favourite quote: “My people and I will not settle for anything less than first place” – Sheikh Mohammed bin Rashid.

Updated: January 14, 2022, 4:24 PM