Local Yemeni tribes on Wednesday recaptured the strategic district of Al Rahbah in southern Marib from Iran-backed Houthi insurgents.
The battle lasted for more than 16 hours, tribal leader Sheikh Mohammed Al Qardaei Al Muradi told The National.
Marib is the last stronghold of the internationally-recognised Yemeni government in northern Yemen.
“We liberated the strategic district of Al Rahbah after fierce battles that erupted before dawn,” Sheikh Mohammed, head of the Murad tribes, said in a phone interview. Dozens of Houthi fighters were killed and 15 were arrested.
Sheikh Mohammed leads the anti-Houthi tribal resistance in oil-rich Marib.
“Al Rahbah district is now fully secured and our fighters have taken control over Al Ramad mountain, the last mountain overlooking the main road which links the province of Marib with the province of Al Bayda,” Sheikh Mohammed said.
Al Rahbah is a strategic area as it links three governorates: Marib, Sanaa and Thamar. It is the stronghold of the powerful Murad tribes who are known for their staunch position against the Houthi movement.
The enmity between the Murad tribes and the Houthis goes back to the early twentieth century. Yehya Hamid Al Dine, the Zaidi Imam of the Mutawakkilite kingdom which ruled northern Yemen between 1918 and 1962, was killed in 1948 by Ali Naser Al Qardaei, the prominent tribal leader and sheikh of the Murad tribes.
The block of local tribes based in the south-western tip of Yemen took the lead to defend their homeland, even before the coalition led by Saudi Arabia launched Operation Decisive Storm in March 2015 to restore the legitimate government, which was overthrown by the Houthis.
The Murad tribes eventually succeeded in pushing the Houthis back to the northern swathes of Sanaa in northern Yemen.
“Our men have never been late to fulfil the call of duty. We don’t fight for the sake of power but we fight for the sake of our land and our dignity,” Sheikh Mohammed told The National earlier this year.
The Murad tribes have lost nearly three thousand fighters in battle against the Houthis since 2015, said Sheikh Mohammed.
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Date started: August 2021
Founder: Nour Sabri
Based: Dubai, UAE
Sector: E-commerce / Marketplace
Size: Two employees
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Initial investment: $200,000
Investors: Amr Manaa (director, PwC Middle East)
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Name: Kumulus Water
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Investment raised: $4 million
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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
Infobox
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