Writer who accused Donald Trump of rape files updated lawsuit

A writer who accused former US president Donald Trump of raping her in the 1990s has filed an upgraded lawsuit after a new state law came into effect, allowing victims to sue their alleged abusers regardless of statutes of limitation.

A lawsuit E Jean Carroll filed against Mr Trump in 2019 is ongoing. Both she and Mr Trump filed depositions in October.

Carroll, a former columnist for Elle magazine, first made her claim that she was sexually assaulted by Mr Trump in a book published in 2019.

But until New York's new Adult Survivors Act took effect on Thursday, Carroll could not file the battery claim because too many years had passed since the alleged incident.

The new law gives sexual assault victims in New York state a one-year window to sue their alleged abusers even when the abuse occurred long ago.

The upgraded lawsuit accuses the former president of battery “when he forcibly raped and groped” her. It also accuses him of defamation when he denied the alleged rape in a post on Truth Social last month.

Carroll's previous lawsuit is scheduled to go to trial in 2023, when the presiding judge may decide to include the new claims.

Mr Trump has denied raping Carroll, saying she was “not my tape” and maintaining that the writer was “totally lying”.

E Jean Carroll waits to enter a courtroom in New York for her defamation lawsuit against former president Donald Trump. AP

Alina Habba, a lawyer for Mr Trump, told AFP that “this case is unfortunately an abuse of the purpose of this act which creates a terrible precedent, running the risk of delegitimising credibility of actual victims”.

In his October 12 statement posted on Truth Social, Mr Trump said Carroll “completely made up a story that I met her at the doors of this crowded New York City department store”.

Mr Trump said the allegation was a “hoax and a lie”. He did not publicly comment after Carroll's upgraded lawsuit on Thursday.

Agence France-Presse contributed to this report

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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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