Never heard of this before. I just searched for "dubai meme" and got my answer safely. From https://knowyourmeme.com/memes/dubai-porta-potty :

About
Dubai Porta Potty is a slang term for a woman who purportedly allows Dubai billionaires to defecate into her mouth for large sums of money. In late April 2022, an NSFW and NSFL video of a man defecating into a woman's mouth began trending on TikTok and Twitter, generating discussions, memes and reaction videos referencing the viral video. According to the rumored backstory, the clip depicts a billionaire committing the act on a prostitute. Discussion of the video was shared under the hashtag #DubaiPortaPotty.

Origin
Rumors of models agreeing to perform deeply scatological and fetishistic sex acts in exchange for large sums of money have appeared online since roughly 2015. Mentions of "Dubai Porta Potty" have appeared as early as December 29th, 2015, on 4chan.[2] The blog "TagTheSponsor" operated from 2015 to 2019, and the runner would pretend to be a Dubai billionaire offering women money in exchange for sex, sometimes including scatological sex acts, and post the conversations.[3] On April 24th, 2019, Redditor Dhall15 posted a Starter Pack meme about women returning from Dubai smelling poorly (shown below).