This video grab taken from AFPTV video footage on April 20, 2023, shows an aerial view of black smoke rising above the Khartoum International Airport amid ongoing battles between the forces of two rival generals. - Hundreds of people have been killed since the fighting erupted on April 15 between forces loyal to Sudan's army chief Abdel Fattah al-Burhan and his deputy, Mohamed Hamdan Daglo, who commands the paramilitary Rapid Support Forces (RSF). (Photo by AFP)
This video grab taken from AFPTV video footage on April 20, 2023, shows an aerial view of black smoke rising above the Khartoum International Airport amid ongoing battles between the forces of two rival generals. - Hundreds of people have been killed since the fighting erupted on April 15 between forces loyal to Sudan's army chief Abdel Fattah al-Burhan and his deputy, Mohamed Hamdan Daglo, who commands the paramilitary Rapid Support Forces (RSF). (Photo by AFP)
This video grab taken from AFPTV video footage on April 20, 2023, shows an aerial view of black smoke rising above the Khartoum International Airport amid ongoing battles between the forces of two rival generals. - Hundreds of people have been killed since the fighting erupted on April 15 between forces loyal to Sudan's army chief Abdel Fattah al-Burhan and his deputy, Mohamed Hamdan Daglo, who commands the paramilitary Rapid Support Forces (RSF). (Photo by AFP)
This video grab taken from AFPTV video footage on April 20, 2023, shows an aerial view of black smoke rising above the Khartoum International Airport amid ongoing battles between the forces of two riv

Evacuation of foreigners begins in Sudan after lull in fighting


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Sudan's army said on Saturday that the Saudi diplomatic mission in Khartoum has been evacuated from the country and that the US, Britain, France and China were sending military transport aircraft to take their citizens to safety.

Evacuating their nationals and diplomats in Sudan has been a major concern to foreign governments since fighting broke out between the army and the Rapid Support Forces paramilitary group on April 15, with heavy fighting engulfing the capital Khartoum and a string of major cities across the country.

  • Smoke billows above Khartoum's international airport amid fighting between the forces of two rival generals in Sudan. AFP
    Smoke billows above Khartoum's international airport amid fighting between the forces of two rival generals in Sudan. AFP
  • People carry Othman Mohamed, a senior military officer loyal to army chief Gen Abdel Fattah Al Burhan, in the Red Sea city of Port Sudan. AFP
    People carry Othman Mohamed, a senior military officer loyal to army chief Gen Abdel Fattah Al Burhan, in the Red Sea city of Port Sudan. AFP
  • Residential buildings damaged in the fighting in Khartoum, Sudan. AP Photo
    Residential buildings damaged in the fighting in Khartoum, Sudan. AP Photo
  • People cheer with Sudanese army soldiers manning a position in the Red Sea city of Port Sudan. AFP
    People cheer with Sudanese army soldiers manning a position in the Red Sea city of Port Sudan. AFP
  • People queue for water in Khartoum. The fighting has resulted in food and water shortages. Reuters
    People queue for water in Khartoum. The fighting has resulted in food and water shortages. Reuters
  • Black smoke covering the sky above the capital, Khartoum. AFP
    Black smoke covering the sky above the capital, Khartoum. AFP
  • Vehicles destroyed during fighting in southern Khartoum. AFP
    Vehicles destroyed during fighting in southern Khartoum. AFP
  • People head for the station to flee Khartoum during clashes between the paramilitary Rapid Support Forces and the army. Reuters
    People head for the station to flee Khartoum during clashes between the paramilitary Rapid Support Forces and the army. Reuters
  • Smoke and fire rise from an apartment building, after a shell hit the complex in Khartoum. Reuters
    Smoke and fire rise from an apartment building, after a shell hit the complex in Khartoum. Reuters
  • Heavy fighting has broken out across the country. AFP
    Heavy fighting has broken out across the country. AFP
  • A building damaged by the fighting. EPA
    A building damaged by the fighting. EPA
  • A destroyed vehicle of the paramilitary Rapid Support Forces in southern Khartoum. AFP
    A destroyed vehicle of the paramilitary Rapid Support Forces in southern Khartoum. AFP
  • A building damaged by the fighting. EPA
    A building damaged by the fighting. EPA
  • People gather at a bus station to escape Khartoum. Reuters
    People gather at a bus station to escape Khartoum. Reuters
  • People leave their homes amid the fighting. AFP
    People leave their homes amid the fighting. AFP
  • People look for drinking water in Khartoum, Sudan. Faiz Abubakr for The National
    People look for drinking water in Khartoum, Sudan. Faiz Abubakr for The National
  • A building burns at Merowe Airport in Sudan. AFP
    A building burns at Merowe Airport in Sudan. AFP
  • A man holds two bullets that hit his home. Faiz Abubakr for The National
    A man holds two bullets that hit his home. Faiz Abubakr for The National
  • People gather for a meal to break their fast during Ramadan in Port Sudan. AFP
    People gather for a meal to break their fast during Ramadan in Port Sudan. AFP
  • Satellite image shows a close-up view of destroyed helicopters in South Khartoum. Reuters
    Satellite image shows a close-up view of destroyed helicopters in South Khartoum. Reuters
  • The Port Sudan branch of the Central Bank of Sudan. AFP
    The Port Sudan branch of the Central Bank of Sudan. AFP
  • A hole from an explosion on the side of a building in Khartoum, after fighting between the Sudanese army and paramilitary forces led by rival generals. AFP
    A hole from an explosion on the side of a building in Khartoum, after fighting between the Sudanese army and paramilitary forces led by rival generals. AFP
  • People queue for bread outside a bakery amid a food crisis in Khartoum. AFP
    People queue for bread outside a bakery amid a food crisis in Khartoum. AFP
  • Smoke rises above Khartoum. Faiz Abubakr / The National
    Smoke rises above Khartoum. Faiz Abubakr / The National
  • Fearful families try to shelter from the fighting in houses in Khartoum. Faiz Abubakr / The National
    Fearful families try to shelter from the fighting in houses in Khartoum. Faiz Abubakr / The National
  • A deserted avenue in Khartoum as residents fear to go out due to intense fighting. AP
    A deserted avenue in Khartoum as residents fear to go out due to intense fighting. AP
  • A Sudanese army tank in a street in the Red Sea city of Port Sudan. AFP
    A Sudanese army tank in a street in the Red Sea city of Port Sudan. AFP
  • Houses have been severely damanged during clashes between the paramilitary Rapid Support Forces and the army. Reuters
    Houses have been severely damanged during clashes between the paramilitary Rapid Support Forces and the army. Reuters
  • Satellite images show a destroyed Ukrainian plane at Khartoum International Airport. Reuters
    Satellite images show a destroyed Ukrainian plane at Khartoum International Airport. Reuters
  • Market stalls abandoned in south Khartoum as fighting in the Sudanese capital rages for a third day. AFP
    Market stalls abandoned in south Khartoum as fighting in the Sudanese capital rages for a third day. AFP
  • Smoke rises over buildings during clashes. Reuters
    Smoke rises over buildings during clashes. Reuters
  • Damage at the Communications Authority Building. Reuters
    Damage at the Communications Authority Building. Reuters
  • People queue for bread outside a bakery amid a food crisis. AFP
    People queue for bread outside a bakery amid a food crisis. AFP
  • Destroyed fuel trucks at a depot in Khartoum. Reuters
    Destroyed fuel trucks at a depot in Khartoum. Reuters
  • Sudanese army soldiers, loyal to Gen Abdel Fattah Al Burhan, at the Rapid Support Forces (RSF) base in the Red Sea city of Port Sudan. AFP
    Sudanese army soldiers, loyal to Gen Abdel Fattah Al Burhan, at the Rapid Support Forces (RSF) base in the Red Sea city of Port Sudan. AFP
  • Smoke rises from a fire on the tarmac of Khartoum International Airport in Sudan as fighting between the government and the paramilitary Rapid Support Forces continues. Reuters
    Smoke rises from a fire on the tarmac of Khartoum International Airport in Sudan as fighting between the government and the paramilitary Rapid Support Forces continues. Reuters
  • Abdalla Hamdok, former prime minister of Sudan, addresses the current crisis and violence on the streets of his homeland at a news conference in Abu Dhabi. Reuters
    Abdalla Hamdok, former prime minister of Sudan, addresses the current crisis and violence on the streets of his homeland at a news conference in Abu Dhabi. Reuters
  • Burning planes at Khartoum International Airport. EPA
    Burning planes at Khartoum International Airport. EPA
  • Damage and a fire on the Kobar Bridge in Khartoum. AFP
    Damage and a fire on the Kobar Bridge in Khartoum. AFP
  • Heavy smoke billows above Khartoum International Airport. AFP
    Heavy smoke billows above Khartoum International Airport. AFP
  • Smoke billows above residential buildings in Khartoum, as fighting in Sudan raged for a second day. AFP
    Smoke billows above residential buildings in Khartoum, as fighting in Sudan raged for a second day. AFP
  • A military vehicle patrols the streets as the fighting continues. AFP
    A military vehicle patrols the streets as the fighting continues. AFP
  • Smoke rises over the city. Reuters
    Smoke rises over the city. Reuters
  • Thick smoke rises above buildings near the airport amid clashes between the army and the paramilitary Rapid Support Forces. AFP
    Thick smoke rises above buildings near the airport amid clashes between the army and the paramilitary Rapid Support Forces. AFP
  • Explosions rock the Sudanese capital as paramilitary fighters and the regular army attack each other's bases. AFP
    Explosions rock the Sudanese capital as paramilitary fighters and the regular army attack each other's bases. AFP
  • The fighting has raised fears of a wider conflict in the country. AP
    The fighting has raised fears of a wider conflict in the country. AP
  • Government soldiers stationed on a key road in Khartoum. AFP
    Government soldiers stationed on a key road in Khartoum. AFP
  • The fighting comes days after the army warned the country was at a 'dangerous' turning point. AP
    The fighting comes days after the army warned the country was at a 'dangerous' turning point. AP
  • People walk past a military vehicle in Khartoum. AFP
    People walk past a military vehicle in Khartoum. AFP

In a statement on Saturday, the army said the Saudi embassy staff travelled overland to the Red Sea city of Port Sudan where they boarded planes that took them home.

In a statement, the Saudi Foreign Ministry said the evacuation involved 91 Saudi nationals and another 66 people including diplomats and international staff from Kuwait, the UAE, Qatar, Egypt, Tunisia, Pakistan, India, Bangladesh, Bulgaria, the Philippines, Canada and Burkina Faso.

It said the operation involved the Saudi navy and other branches of the kingdom's armed forces.

The Saudi-owned TV network Al Ikhbariyah earlier showed footage of the Saudi nationals arriving in the kingdom to a warm welcome by families, including women and children, and Deputy Foreign Minister Waleed Al Khoreijy.

"I hope all this will be a memory that does not happen again," Mr Al Khoreijy told the embassy staff.

Later on Saturday, Jordan confirmed that its diplomats were leaving Sudan through the same route used by the Saudis.

The Sudanese military said the departure of American, British, French and Chinese citizens was "expected to start immediately". Several hours later, however, there was no word on the progress of the operation.

Khartoum saw a significant reduction in hostilities on Saturday morning, but residents of the capital's adjoining sister cities of Omdurman and Bahri said fighting intensified later, with air strikes near the state broadcaster and gun battles in several areas. Neither Omdurman or Bahri are close to the airport.

In a separate statement on Saturday, Saudi Arabia's Foreign Ministry said the kingdom had begun procedures to evacuate its citizens and the nationals of "brotherly and friendly countries" from Sudan, but did not mention the Saudi embassy staff or name the other nations it was prepared to help.

The RSF, which took control of Khartoum airport when the fighting began, said late on Friday that it was prepared to reopen Sudan's airports to allow evacuations to proceed.

The military has at least one air strip on the outskirts of Khartoum.

It was not immediately clear whether the army or the RSF were facilitating the planned evacuations, but western powers and regional heavyweights such as Saudi Arabia enjoy considerable leverage in Sudan and hold the key to vital economic aid to the impoverished country.

Throughout the fighting, the army and the RSF have professed unwavering support for Sudan's transition to democracy after the 2021 military coup that they carried out jointly. Each side accuses the other of attempting a power grab to derail the internationally-supported political process.

The announcement of the evacuations coincided with a lull in fighting under a 72-hour truce that began on Friday for the Muslim holiday of Eid Al Fitr, which marks the end of the fasting month of Ramadan.

However, intermittent explosions rocked the city on Saturday, according to residents. They said the intensity of the fighting fluctuated on Friday, but invariably picked up after quiet spells, with the thud of artillery, heavy gunfire and screaming jet fighters shaking the city.

The city's streets remained largely deserted and shops stayed shut. Residents say they are running out of food as stocks run low and are also facing widespread cuts in power and water supply.

The World Health Organisation on Friday said 413 people had been killed and 3,551 injured since fighting broke out, but the death toll is believed to be much higher.

Also on Saturday, the military claimed that RSF forces were operating without control or leadership starting from the second day of the fighting.

"It's difficult to say how long it will be before the fighting ends but we are trying hard to vanquish the rebellion as soon as possible to end the suffering of our people,' it added.

The army and the RSF are led by one-time allies Gen Abdel Fattah Al Burhan and Gen Mohamed Hamdan Dagalo. The pair were allies, albeit for political expediency, since they jointly removed Omar Al Bashir from power in April 2019 amid a popular uprising against the dictator's 29-year regime.

They joined forces again to stage a coup in 2021 that upended Sudan's democratic transition and plunged the country into political and economic crises.

They were signatories to a preliminary deal reached in December that provided for the withdrawal of the military from politics, the appointment of a civilian prime minister to steer the country for 24 months until elections and the integration of the RSF into the armed forces.

The signing of a comprehensive deal was delayed twice this month because of differences over the RSF integration, which Gen Dagalo wanted to be done gradually over as many as 10 years. Gen Al Burhan wanted a much shorter timetable, fearing that the RSF would become an even more formidable force if given more time.

UAE currency: the story behind the money in your pockets
How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
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The Melbourne Mercer Global Pension Index

The Melbourne Mercer Global Pension Index

Mazen Abukhater, principal and actuary at global consultancy Mercer, Middle East, says the company’s Melbourne Mercer Global Pension Index - which benchmarks 34 pension schemes across the globe to assess their adequacy, sustainability and integrity - included Saudi Arabia for the first time this year to offer a glimpse into the region.

The index highlighted fundamental issues for all 34 countries, such as a rapid ageing population and a low growth / low interest environment putting pressure on expected returns. It also highlighted the increasing popularity around the world of defined contribution schemes.

“Average life expectancy has been increasing by about three years every 10 years. Someone born in 1947 is expected to live until 85 whereas someone born in 2007 is expected to live to 103,” Mr Abukhater told the Mena Pensions Conference.

“Are our systems equipped to handle these kind of life expectancies in the future? If so many people retire at 60, they are going to be in retirement for 43 years – so we need to adapt our retirement age to our changing life expectancy.”

Saudi Arabia came in the middle of Mercer’s ranking with a score of 58.9. The report said the country's index could be raised by improving the minimum level of support for the poorest aged individuals and increasing the labour force participation rate at older ages as life expectancies rise.

Mr Abukhater said the challenges of an ageing population, increased life expectancy and some individuals relying solely on their government for financial support in their retirement years will put the system under strain.

“To relieve that pressure, governments need to consider whether it is time to switch to a defined contribution scheme so that individuals can supplement their own future with the help of government support,” he said.

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

McLaren GT specs

Engine: 4-litre twin-turbo V8

Transmission: seven-speed

Power: 620bhp

Torque: 630Nm

Price: Dh875,000

On sale: now

First-round leaderbaord

-5 C Conners (Can)

-3 B Koepka (US), K Bradley (US), V Hovland (Nor), A Wise (US), S Horsfield (Eng), C Davis (Aus);

-2 C Morikawa (US), M Laird (Sco), C Tringale (US)

Selected others: -1 P Casey (Eng), R Fowler (US), T Hatton (Eng)

Level B DeChambeau (US), J Rose (Eng) 

1 L Westwood (Eng), J Spieth (US)

3 R McIlroy (NI)

4 D Johnson (US)

The specs: Lamborghini Aventador SVJ

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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

What is blockchain?

Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.

The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.

Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.

However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.

Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.

Most sought after workplace benefits in the UAE
  • Flexible work arrangements
  • Pension support
  • Mental well-being assistance
  • Insurance coverage for optical, dental, alternative medicine, cancer screening
  • Financial well-being incentives 
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Updated: April 24, 2023, 5:05 AM