Yemen’s prisoner swap exchange is expected to start by next week, a top official from the International Committee of the Red Cross, who is overseeing the deal, told The National on Monday.
For nearly two weeks, talks between Yemen’s internationally-recognised government and Houthi rebels took place in Switzerland, led by Hans Grundberg, the UN's envoy for Yemen, and the ICRC.
The deal clears the way for the release of 887 detainees related to the war from all sides by the end of Ramadan, in mid to late-April.
“We committed ourselves to try to make this release happen within three weeks of the signature. So by the end of next week, it should start happening,” Fabrizio Carboni, the ICRC's Near and Middle East regional director, told The National.
The humanitarian official said a concrete date is hard to pin down to avoid disappointment and to not “raise expectations and then not meet the deadline.”
“Everybody is mobilised to make this release a success which takes place as soon as possible. So I can say that the ICRC is hopeful by the end of next week that movement will start to happen with this,” Mr Carboni said.
The meeting in the Swiss city of Bern last week was the seventh aimed at finding a deal on prisoner exchanges initially agreed in Sweden five years ago.
Under that deal, the sides agreed “to release all prisoners, detainees, missing persons, arbitrarily detained and forcibly disappeared persons, and those under house arrest” held in connection with the conflict, “without any exceptions or conditions”.
ICRC's role in the prisoner release process
The ICRC is handling the logistics, safety and transport side of the agreement.
“We agree that the people are going to be released to express the intention to go back home because often it means crossing the front line crossing the border. We need to also see if the detainees are in good health” and able to travel, Mr Carboni said.
The official said often some detainees “have reason to believe that their physical integrity could be at risk.”
“I'm not saying that is the case here, but its something we need to verify with the detainees,” he said.
The humanitarian group must make sure the planes have the approval to land and take off from specific locations by local authorities.
“You need to transport and sometimes parties put conditions, for instance in the previous release, we needed to have all the planes taking off at the same time,” Mr Carboni said.
He said there are many detainees from both sides who did not make it on the list of exchange this time around.
“We really hope that we can resume negotiations soon to continue releasing people. We also know that there are many families who have no news of their loved ones because they're still detained, because they are wounded or died in battle,” he said.
Officials from both sides said this stage will be followed by other releases.
The UN said those who participated in Bern “agreed to reconvene in mid-May to discuss more releases.”
Countries recognising Palestine
France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
The biog
Name: Salem Alkarbi
Age: 32
Favourite Al Wasl player: Alexandre Oliveira
First started supporting Al Wasl: 7
Biggest rival: Al Nasr
Killing of Qassem Suleimani
How Beautiful this world is!
The Bio
Name: Lynn Davison
Profession: History teacher at Al Yasmina Academy, Abu Dhabi
Children: She has one son, Casey, 28
Hometown: Pontefract, West Yorkshire in the UK
Favourite book: The Alchemist by Paulo Coelho
Favourite Author: CJ Sansom
Favourite holiday destination: Bali
Favourite food: A Sunday roast
Mina Cup winners
Under 12 – Minerva Academy
Under 14 – Unam Pumas
Under 16 – Fursan Hispania
Under 18 – Madenat
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 biog
Name: Dhabia Khalifa AlQubaisi
Age: 23
How she spends spare time: Playing with cats at the clinic and feeding them
Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need
Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman
Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs
Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing
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2. Alphonce Simbu(TAN) 2:07:50
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