Afghanistan must forge good relations with the international community to prosper, the UAE’s Dr Anwar Gargash, diplomatic adviser to President Sheikh Khalifa, said on Tuesday.
This came after the Taliban seized the capital Kabul and most of the country.
Dr Gargash’s comments came as the Taliban’s spokesman, Zabihullah Mujahid, said at the group's first news conference since taking charge of Kabul that women’s rights, media freedom and amnesty for government officials will be granted.
“Afghanistan needs good relations with the international community to ensure a prosperous future, as the spokesman stated,” Dr Gargash said on Twitter.
“We hope that it will now turn the page of suffering in favour of peace and prosperity for all its people.”
Dr Gargash said the Taliban spokesman’s comments “were encouraging”.
“We welcome his emphasis on amnesty and tolerance over revenge, as well as his promise to honour the rights of women to education and work,” he said.
Mr Mujahid said the rights of women will be guaranteed within the framework of Islam.
He confirmed that the Taliban wants to secure peaceful relations with other countries and that no group would be allowed to use its territory as a base to attack other nations.
Since developments in Afghanistan escalated this week, the UAE has stressed the need for “stability and security".
The Ministry of Foreign Affairs and International Co-operation said it hoped all parties in Afghanistan would work towards this goal.
“The UAE confirmed that it is closely following recent developments in brotherly Afghanistan, stressing the need to urgently achieve stability and security in Afghanistan,” said a statement published by state news agency Wam on Tuesday.
“The Ministry of Foreign Affairs and International Co-operation expressed its hope that Afghan parties will exert all efforts to establish security and achieve stability and development in Afghanistan in a manner that fulfils the hopes and aspirations of its brotherly people.”
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
'Unrivaled: Why America Will Remain the World’s Sole Superpower'
Michael Beckley, Cornell Press
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