UAE does not have income tax but it has another form of tax.
https://www.bdo.ae/en-gb/insights/new-tax-evasion-court-uae-en says that the UAE created a new court for tax evasion in November 2020. How could you commit tax fraud in countries UAE where taxes are paid differently?
UAE obviously taxes some entities and some transactions, so e.g. not keeping the appropriate records in those regards is considered tax evasion... according to the article linked in the question. On a quick google search, UAE implemented VAT in 2018. They also seem to have introduced a "federal corporate tax" payable from June 2023 by a law passed earlier this year.
