[tothrowaway]

Small businesses do not routinely send pennies to the UAE. Countries do not have unlimited resources to chase after you. The law cannot be universally enforced, so the government has to pick and choose its battles. And they aren't going to bother with you. You need to be concerned about the tax law in the country you reside and have citizenship.

[HenryBemis]

And/or/but do remember to never go to that country, because it won't be fun to be picked up from the airport on a Friday evening and be locked up until Monday morning when the tax office will be open.

[csomar]

Do you have a specific case or are you making that up? Apart from the fact that they probably don't have his passport, authorities usually don't follow through few digits liabilities using "arrest at airport".