• Fighters loyal to Yemen's government on the front line facing Iran-backed Houthi rebels in the country's north-eastern province of Marib on September 27. All photos: AFP
    Fighters loyal to Yemen's government on the front line facing Iran-backed Houthi rebels in the country's north-eastern province of Marib on September 27. All photos: AFP
  • Fighting has intensified and the death toll has mounted in recent weeks, military sources say.
    Fighting has intensified and the death toll has mounted in recent weeks, military sources say.
  • Fighters loyal to Yemen's government perform a traditional dance at a position near the front line facing Iran-backed Houthi rebels in Marib.
    Fighters loyal to Yemen's government perform a traditional dance at a position near the front line facing Iran-backed Houthi rebels in Marib.
  • Smoke billows during clashes between forces loyal to Yemen's government and Houthi rebel fighters in Marib.
    Smoke billows during clashes between forces loyal to Yemen's government and Houthi rebel fighters in Marib.
  • A pro-government fighter fires at positions held by Iran-backed Houthi rebels in clashes for the strategic city of Marib.
    A pro-government fighter fires at positions held by Iran-backed Houthi rebels in clashes for the strategic city of Marib.

Yemen's Houthis kill three children in missile attack


Ali Mahmood
  • English
  • Arabic

Three children and a woman died in Houthi missile attacks in northern Yemen's Marib city, residents and local officials have said.

Thirty people were wounded in the incident on Sunday evening.

"Three Houthi missiles hit the overpopulated neighbourhood. Two houses were destroyed and six others were partially damaged," a resident who asked to remain anonymous told The National.

"The explosions resulting from the missile strikes were tremendous, which spread fear among the children and women.”

Sunday's attack came as the Iran-backed militia continued a major offensive in Marib, which is near the country's biggest oilfields and is the last northern stronghold of Yemen's internationally recognised government.

"We strongly condemn the continuous missile attacks carried out by the Houthi militia which repeatedly target the residential areas in Marib province and the latest attack which targeted the populated neighbourhood of Al Rawdha in Marib city," Ahmed Arman, Yemen's Minister of Legal Affairs and Human Rights told The National on Monday.

In September, the rebels intensified fighting in the southern part of the oil-rich province and took control of the Harib district, 95 kilometres south of Marib city.

"We call upon the international community, the UN special envoy to Yemen and all the organisations and human rights agencies to immediately stop the Houthis' continuous carnage against the civilians in Marib province," Mr Arman said.

After seizing the town of Harib, the rebels sent more fighters and began a new offensive to reach the oilfields of Safer through the main road that stretches from Harib across the district of Al Jubah from the south.

The Houthi escalation in southern Marib has worsened the humanitarian situation in some southern districts, mainly in Harib and Al Jubah, where clashes have forced thousands to flee camps for displaced people for a second time.

The rebels neither allowed them to flee nor allowed humanitarian organisations to provide them with life-saving aid
Dr Khaled Musaed,
IDP Executive Unit deputy director

Dr Khaled Musaed, deputy director of the Internally Displaced People's Executive Unit in Marib, told The National the conflict had forced 1,546 families to flee their camps in Harib and Al Jubah.

"Meanwhile 5,143 families are still under the Houthi siege in the district of Al Abdiya in southern Marib," he said.

The rebels would not allow displaced people to flee, neither did they permit humanitarian organisations to provide them with relief aid, Dr Musaed said.

"We call upon all the international and local humanitarian organisations working in Yemen to urgently respond to the needs of the new IDPs in southern Marib," he said.

"They need urgent action to help them. They need shelter, food, water and essential healthcare as soon as possible."

Houthi rebels have been pushing towards Marib since February despite suffering heavy losses around the oil-rich city. Air strikes by the Saudi-led coalition have caused major casualties among their ranks.

Marib is one of the most important areas for the Houthis because of its significance as the government’s last northern stronghold. Located near large reserves of oil and gas, the city is connected to a road network linking several governorates.

Control of the city would give significant influence to the Houthis in any future peace negotiations.

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  • Priority access to new homes from participating developers
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  • DLD registration fee can be paid through banks or credit cards at zero interest rates
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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

The specs

Price, base / as tested Dh12 million

Engine 8.0-litre quad-turbo, W16

Gearbox seven-speed dual clutch auto

Power 1479 @ 6,700rpm

Torque 1600Nm @ 2,000rpm 0-100kph: 2.6 seconds 0-200kph: 6.1 seconds

Top speed 420 kph (governed)

Fuel economy, combined 35.2L / 100km (est)

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Red flags
  • Promises of high, fixed or 'guaranteed' returns.
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Courtesy: Carol Glynn, founder of Conscious Finance Coaching

Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
David Haye record

Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4

Updated: November 01, 2021, 12:59 PM