• A member of the Israeli security forces throws a tear gas canister towards Palestinian demonstrators during a protest against settlement expansion in the occupied West Bank. Photo: AFP
    A member of the Israeli security forces throws a tear gas canister towards Palestinian demonstrators during a protest against settlement expansion in the occupied West Bank. Photo: AFP
  • Demonstrators gather for the protest near Deir Al Hatab, east of Nablus. Photo: AFP
    Demonstrators gather for the protest near Deir Al Hatab, east of Nablus. Photo: AFP
  • Israeli security forces used tear gas, rubber bullets and live rounds to disperse protesters in the protests. A 13-year-old Palestinian was shot and killed. Photo: AFP
    Israeli security forces used tear gas, rubber bullets and live rounds to disperse protesters in the protests. A 13-year-old Palestinian was shot and killed. Photo: AFP
  • Fridays are often marked in the West Bank by protests against the expansion of Israeli settlements, which most of the international community consider to be illegal. Photo: EPA
    Fridays are often marked in the West Bank by protests against the expansion of Israeli settlements, which most of the international community consider to be illegal. Photo: EPA
  • On October 27, Israeli announced it would advance plans for 3,000 more homes for settlers in the West Bank, despite international criticism. Photo: EPA
    On October 27, Israeli announced it would advance plans for 3,000 more homes for settlers in the West Bank, despite international criticism. Photo: EPA
  • Recent clashes have taken place in cities such as Hebron. Photo: EPA
    Recent clashes have taken place in cities such as Hebron. Photo: EPA
  • About 475,000 Israeli settlers live in fortified communities in the West Bank, which is home to more than 2.8 million Palestinians. Photo: EPA
    About 475,000 Israeli settlers live in fortified communities in the West Bank, which is home to more than 2.8 million Palestinians. Photo: EPA

Israeli troops kill teen in West Bank protests


  • English
  • Arabic

A Palestinian teenager was killed on Friday by Israeli troops during West Bank protests, the Palestinian Health Ministry said, days after Israel approved plans for 3,000 new settler homes in the occupied territory despite international criticism.

Friday is often marked by protests in the West Bank against the expansion of Israeli settlements, which most of the international community regard as illegal.

The health ministry said Mohammed Daadas, 13, died in hospital after being shot in the stomach during clashes between Palestinian protesters and Israeli forces in the village of Deir Al Hatab, east of Nablus.

Palestinian Prime Minister Mohammed Shtayyeh said the death of Daadas was “organised state terrorism”, the official Palestinian news agency Wafa reported.

The Israeli army, contacted by AFP, said the incident was under review.

“A riot was instigated on a route adjacent to Elon Moreh community,” it said. Troops responded with “riot dispersal means and live fire” at people who “hurled rocks” at soldiers.

Five other Palestinians were injured Friday in clashes in Beita and Beit Dajan villages in the northern West Bank, Wafa said.

The Israeli military told AFP troops used “riot dispersal means” at two sites where “approximately 140 violent rioters hurled rocks” at troops.

  • The Jewish settlement of Kfar Adumim overlooks the tiny West Bank Beduin village of Khan al-Ahmar, pictured on May 2,2018. Heidi Levine / The National
    The Jewish settlement of Kfar Adumim overlooks the tiny West Bank Beduin village of Khan al-Ahmar, pictured on May 2,2018. Heidi Levine / The National
  • Bedouin children pass by the shanty homes in the tiny West Bank Beduin village of Khan Al Ahmar on May 2, 2018. Heidi Levine / The National
    Bedouin children pass by the shanty homes in the tiny West Bank Beduin village of Khan Al Ahmar on May 2, 2018. Heidi Levine / The National
  • Bedouin children in a history class at the elementary school in Khan Al Ahmar on May 2, 2018. Heidi Levine / The National
    Bedouin children in a history class at the elementary school in Khan Al Ahmar on May 2, 2018. Heidi Levine / The National
  • Bedouin children at the elementary school in Khan Al Ahmar on May 2, 2018. Heidi Levine / The National
    Bedouin children at the elementary school in Khan Al Ahmar on May 2, 2018. Heidi Levine / The National
  • Bedouin children at the elementary school in Khan al Ahmar on May 2, 2018. Heidi Levine / The National
    Bedouin children at the elementary school in Khan al Ahmar on May 2, 2018. Heidi Levine / The National
  • Bedouin children studying Science in the elementary school in Khan Al Ahmar on May 2, 2018. Photo by Heidi Levine / The National
    Bedouin children studying Science in the elementary school in Khan Al Ahmar on May 2, 2018. Photo by Heidi Levine / The National
  • The area to where the Israeli government plans to relocate the Bedouin from Khan Al Ahmar is near a garbage dump in a suburb of East Jerusalem. Heidi Levine / The National
    The area to where the Israeli government plans to relocate the Bedouin from Khan Al Ahmar is near a garbage dump in a suburb of East Jerusalem. Heidi Levine / The National
  • A young child is seen passing the entrance of a home in Khan Al Ahmar on May 2,2018. Heidi Levine / The National
    A young child is seen passing the entrance of a home in Khan Al Ahmar on May 2,2018. Heidi Levine / The National
  • The Jewish settlement of Kfar Adumim is seen on the hill above Khan Al Ahmar on May 2, 2018. Heidi Levine / The National
    The Jewish settlement of Kfar Adumim is seen on the hill above Khan Al Ahmar on May 2, 2018. Heidi Levine / The National

The confrontations come days after Israel on October 27 announced it would advance plans for 3,000 more homes for Jewish settlers in the West Bank, despite international criticism.

The approvals came a day after the US criticised Israel for its policy of building settlements. President Joe Biden's administration said it “strongly” opposed new construction in the West Bank.

Israel has also advanced a project to build about 1,300 homes for Palestinians in the district.

About 475,000 Israeli settlers now live in fortified communities in the West Bank, which is home to more than 2.8 million Palestinians.

Palestinians eye the West Bank, which Israel captured in the 1967 Arab-Israeli War, as part of a future state, while hardline Israelis, including Prime Minister Naftali Bennett, say it is a heartland of Jewish history.

Mr Bennett has ruled out formal peace talks with the Palestinian Authority, saying he prefers to focus on economic improvements.

On Friday, the European Union delegation to the Palestinians said it was “alarmed” about the condition of Palestinian prisoners Miqdad Al Qawasmeh and Kayed Fasfous, who have refused food for more than 100 days to protest their detention, Wafa said.

The pair, who the agency said have been in hospital for more than a month, are held in administrative detention.

  • Israeli settlers scuffle with Israeli security forces at Netiv Haavot settlement, near Bethlehem, in the occupied West Bank. Fifteen Israeli settler families are expected to evacuate their homes in this outpost after it was declared illegal by the Israeli High Court. Menahem Kahana / AFP
    Israeli settlers scuffle with Israeli security forces at Netiv Haavot settlement, near Bethlehem, in the occupied West Bank. Fifteen Israeli settler families are expected to evacuate their homes in this outpost after it was declared illegal by the Israeli High Court. Menahem Kahana / AFP
  • Israeli security forces scuffle with protestors as they come to evacuate 15 Jewish settler families from the illegal outpost of Netiv Haavot in the Israeli occupied West Ban. Ronen Zvulun / Reuters
    Israeli security forces scuffle with protestors as they come to evacuate 15 Jewish settler families from the illegal outpost of Netiv Haavot in the Israeli occupied West Ban. Ronen Zvulun / Reuters
  • Israeli settlers barricade themselves inside a structure during the evacuation. Abir Sultan / EPA
    Israeli settlers barricade themselves inside a structure during the evacuation. Abir Sultan / EPA
  • A masked Israeli settler during the evacuation. Abir Sultan / EPA
    A masked Israeli settler during the evacuation. Abir Sultan / EPA
  • Israeli settlers scuffle with Israeli security forces at Netiv Haavot settlement. Menahem Kahana / AFP
    Israeli settlers scuffle with Israeli security forces at Netiv Haavot settlement. Menahem Kahana / AFP
  • Israeli settlers burn tyres to protest against the evacuation. Menahem Kahana / AFP
    Israeli settlers burn tyres to protest against the evacuation. Menahem Kahana / AFP

Israel says the procedure, in which detainees are held without charge or trial for renewable six-month periods, is intended to allow authorities to hold suspects while continuing to gather evidence.

Palestinians and human rights advocates say the protocol violates due process and leads to abuse.

“Israeli authorities must respect international law and cease the extensive use of administrative detention without formal charges, as well as avoid loss of life,” the EU delegation wrote on Twitter.

According to Palestinian prisoners' right group Addameer, more than 4,000 Palestinians are held in Israeli jails, including some 500 in administrative detention.

How does ToTok work?

The calling app is available to download on Google Play and Apple App Store

To successfully install ToTok, users are asked to enter their phone number and then create a nickname.

The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.

Users can also invite other contacts to download ToTok to allow them to make contact through the app.

 

Venom

Director: Ruben Fleischer

Cast: Tom Hardy, Michelle Williams, Riz Ahmed

Rating: 1.5/5

MATCH INFO

Rugby World Cup (all times UAE)

Final: England v South Africa, Saturday, 1pm

What can you do?

Document everything immediately; including dates, times, locations and witnesses

Seek professional advice from a legal expert

You can report an incident to HR or an immediate supervisor

You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline

In criminal cases, you can contact the police for additional support

MIDWAY

Produced: Lionsgate Films, Shanghai Ryui Entertainment, Street Light Entertainment
Directed: Roland Emmerich
Cast: Ed Skrein, Woody Harrelson, Dennis Quaid, Aaron Eckhart, Luke Evans, Nick Jonas, Mandy Moore, Darren Criss
Rating: 3.5/5 stars

Batti Gul Meter Chalu

Producers: KRTI Productions, T-Series
Director: Sree Narayan Singh
Cast: Shahid Kapoor, Shraddha Kapoor, Divyenndu Sharma, Yami Gautam
Rating: 2/5

Islamophobia definition

A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.

Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Marital status: Single

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

Bahrain%20GP
%3Cp%3EFriday%20qualifying%3A%207pm%20(8pm%20UAE)%3C%2Fp%3E%0A%3Cp%3ESaturday%20race%3A%207pm%20(UAE)%3C%2Fp%3E%0A%3Cp%3ETV%3A%20BeIN%20Sports%3C%2Fp%3E%0A
Drishyam 2

Directed by: Jeethu Joseph

Starring: Mohanlal, Meena, Ansiba, Murali Gopy

Rating: 4 stars

Match info

Newcastle United 1
Joselu (11')

Tottenham Hotspur 2
Vertonghen (8'), Alli (18')

Company profile

Name: Dukkantek 

Started: January 2021 

Founders: Sanad Yaghi, Ali Al Sayegh and Shadi Joulani 

Based: UAE 

Number of employees: 140 

Sector: B2B Vertical SaaS(software as a service) 

Investment: $5.2 million 

Funding stage: Seed round 

Investors: Global Founders Capital, Colle Capital Partners, Wamda Capital, Plug and Play, Comma Capital, Nowais Capital, Annex Investments and AMK Investment Office  

The biog

Name: Marie Byrne

Nationality: Irish

Favourite film: The Shawshank Redemption

Book: Seagull by Jonathan Livingston

Life lesson: A person is not old until regret takes the place of their dreams

 

 

 

Our legal consultant

Name: Hassan Mohsen Elhais

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

From Zero

Artist: Linkin Park

Label: Warner Records

Number of tracks: 11

Rating: 4/5

TV: World Cup Qualifier 2018 matches will be aired on on OSN Sports HD Cricket channel

Star%20Wars%3A%20Episode%20I%20%E2%80%93%20The%20Phantom%20Menace
%3Cp%3E%3Cstrong%3EDeveloper%3A%3C%2Fstrong%3E%20Big%20Ape%20Productions%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20LucasArts%3Cbr%3E%3Cstrong%3EConsoles%3A%3C%2Fstrong%3E%20PC%2C%20PlayStation%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%202%2F5%3C%2Fp%3E%0A
Teaching your child to save

Pre-school (three - five years)

You can’t yet talk about investing or borrowing, but introduce a “classic” money bank and start putting gifts and allowances away. When the child wants a specific toy, have them save for it and help them track their progress.

Early childhood (six - eight years)

Replace the money bank with three jars labelled ‘saving’, ‘spending’ and ‘sharing’. Have the child divide their allowance into the three jars each week and explain their choices in splitting their pocket money. A guide could be 25 per cent saving, 50 per cent spending, 25 per cent for charity and gift-giving.

Middle childhood (nine - 11 years)

Open a bank savings account and help your child establish a budget and set a savings goal. Introduce the notion of ‘paying yourself first’ by putting away savings as soon as your allowance is paid.

Young teens (12 - 14 years)

Change your child’s allowance from weekly to monthly and help them pinpoint long-range goals such as a trip, so they can start longer-term saving and find new ways to increase their saving.

Teenage (15 - 18 years)

Discuss mutual expectations about university costs and identify what they can help fund and set goals. Don’t pay for everything, so they can experience the pride of contributing.

Young adulthood (19 - 22 years)

Discuss post-graduation plans and future life goals, quantify expenses such as first apartment, work wardrobe, holidays and help them continue to save towards these goals.

* JP Morgan Private Bank 

RESULTS

6.30pm: Handicap (TB) $68,000 (Dirt) 1,600m
Winner: Hypothetical, Mickael Barzalona (jockey), Salem bin Ghadayer (trainer)
7.05pm: Meydan Sprint – Group 2 (TB) $163,000 (Turf) 1,000m
Winner: Equilateral, Andrea Atzeni, Charles Hills
7.40pm: Curlin Stakes – Listed Handicap (TB) $88,000 (D) 2,200m
Winner: New Trails, Fernando Jara, Ahmad bin Harmash
8.15pm: UAE Oaks – Group 3 (TB) $125,000 (D) 1,900m
Winner: Mnasek, Pat Dobbs, Doug Watson
8.50pm: Zabeel Mile – Group 2 (TB) $163,000 (T) 1,600m
Winner: D’bai, William Buick, Charlie Appleby
9.25pm: Balanchine – Group 2 (TB) $163,000 (T) 1,800m
Winner: Summer Romance, James Doyle, Charlie Appleby
10pm: Al Shindagha Sprint – Group 3 (TB) $130,000 (D) 1,200m
Winner: Al Tariq, Pat Dobbs, Doug Watson

How much do leading UAE’s UK curriculum schools charge for Year 6?
  1. Nord Anglia International School (Dubai) – Dh85,032
  2. Kings School Al Barsha (Dubai) – Dh71,905
  3. Brighton College Abu Dhabi - Dh68,560
  4. Jumeirah English Speaking School (Dubai) – Dh59,728
  5. Gems Wellington International School – Dubai Branch – Dh58,488
  6. The British School Al Khubairat (Abu Dhabi) - Dh54,170
  7. Dubai English Speaking School – Dh51,269

*Annual tuition fees covering the 2024/2025 academic year

In-demand jobs and monthly salaries
  • Technology expert in robotics and automation: Dh20,000 to Dh40,000 
  • Energy engineer: Dh25,000 to Dh30,000 
  • Production engineer: Dh30,000 to Dh40,000 
  • Data-driven supply chain management professional: Dh30,000 to Dh50,000 
  • HR leader: Dh40,000 to Dh60,000 
  • Engineering leader: Dh30,000 to Dh55,000 
  • Project manager: Dh55,000 to Dh65,000 
  • Senior reservoir engineer: Dh40,000 to Dh55,000 
  • Senior drilling engineer: Dh38,000 to Dh46,000 
  • Senior process engineer: Dh28,000 to Dh38,000 
  • Senior maintenance engineer: Dh22,000 to Dh34,000 
  • Field engineer: Dh6,500 to Dh7,500
  • Field supervisor: Dh9,000 to Dh12,000
  • Field operator: Dh5,000 to Dh7,000
MANDOOB
%3Cp%3EDirector%3A%20Ali%20Kalthami%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Mohammed%20Dokhei%2C%20Sarah%20Taibah%2C%20Hajar%20Alshammari%3C%2Fp%3E%0A%3Cp%3ERating%3A%204%2F5%3C%2Fp%3E%0A%3Cp%3E%3C%2Fp%3E%0A
GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

COPA DEL REY

Semi-final, first leg

Barcelona 1 (Malcom 57')
Real Madrid (Vazquez 6')

Second leg, February 27

MATCH INFO

Uefa Champions League semi-final, second leg result:

Ajax 2-3 Tottenham

Tottenham advance on away goals rule after tie ends 3-3 on aggregate

Final: June 1, Madrid

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20HyperPay%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202014%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Muhannad%20Ebwini%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Riyadh%2C%20Saudi%20Arabia%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20FinTech%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFunding%20size%3A%3C%2Fstrong%3E%20%2455m%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20AB%20Ventures%2C%20Amwal%20Capital%2C%20INet%2C%20Mada%20VC%2C%20Mastercard%2C%20SVC%3C%2Fp%3E%0A
Tonight's Chat on The National

Tonight's Chat is a series of online conversations on The National. The series features a diverse range of celebrities, politicians and business leaders from around the Arab world.

Tonight’s Chat host Ricardo Karam is a renowned author and broadcaster who has previously interviewed Bill Gates, Carlos Ghosn, Andre Agassi and the late Zaha Hadid, among others.

Intellectually curious and thought-provoking, Tonight’s Chat moves the conversation forward.

Facebook | Our website | Instagram

Results
%3Cp%3E%0D%3Cstrong%3EElite%20men%3C%2Fstrong%3E%0D%3Cbr%3E1.%20Amare%20Hailemichael%20Samson%20(ERI)%202%3A07%3A10%0D%3Cbr%3E2.%20Leornard%20Barsoton%20(KEN)%202%3A09%3A37%0D%3Cbr%3E3.%20Ilham%20Ozbilan%20(TUR)%202%3A10%3A16%0D%3Cbr%3E4.%20Gideon%20Chepkonga%20(KEN)%202%3A11%3A17%0D%3Cbr%3E5.%20Isaac%20Timoi%20(KEN)%202%3A11%3A34%0D%3Cbr%3E%3Cstrong%3EElite%20women%3C%2Fstrong%3E%0D%3Cbr%3E1.%20Brigid%20Kosgei%20(KEN)%202%3A19%3A15%0D%3Cbr%3E2.%20Hawi%20Feysa%20Gejia%20(ETH)%202%3A24%3A03%0D%3Cbr%3E3.%20Sintayehu%20Dessi%20(ETH)%202%3A25%3A36%0D%3Cbr%3E4.%20Aurelia%20Kiptui%20(KEN)%202%3A28%3A59%0D%3Cbr%3E5.%20Emily%20Kipchumba%20(KEN)%202%3A29%3A52%3C%2Fp%3E%0A
BRAZIL%20SQUAD
%3Cp%3EGoalkeepers%3A%20Alisson%2C%20Ederson%2C%20Weverton%3Cbr%3E%3Cbr%3EDefenders%3A%20Dani%20Alves%2C%20Marquinhos%2C%20Thiago%20Silva%2C%20Eder%20Militao%20%2C%20Danilo%2C%20Alex%20Sandro%2C%20Alex%20Telles%2C%20Bremer.%3Cbr%3E%3Cbr%3EMidfielders%3A%20Casemiro%2C%20Fred%2C%20Fabinho%2C%20Bruno%20Guimaraes%2C%20Lucas%20Paqueta%2C%20Everton%20Ribeiro.%3Cbr%3E%3Cbr%3EForwards%3A%20Neymar%2C%20Vinicius%20Junior%2C%20Richarlison%2C%20Raphinha%2C%20Antony%2C%20Gabriel%20Jesus%2C%20Gabriel%20Martinelli%2C%20Pedro%2C%20Rodrygo%3C%2Fp%3E%0A
The Saudi Cup race card

1 The Jockey Club Local Handicap (TB) 1,800m (Dirt) $500,000

2 The Riyadh Dirt Sprint (TB) 1,200m (D) $1.500,000

3 The 1351 Turf Sprint 1,351m (Turf) $1,000,000

4 The Saudi Derby (TB) 1600m (D) $800,000

5 The Neom Turf Cup (TB) 2,100m (T) $1,000,000

6 The Obaiya Arabian Classic (PB) 2,000m (D) $1,900,000

7 The Red Sea Turf Handicap (TB) 3,000m (T) $2,500,000

8 The Saudi Cup (TB) 1,800m (D) $20,000,000

Hotel Data Cloud profile

Date started: June 2016
Founders: Gregor Amon and Kevin Czok
Based: Dubai
Sector: Travel Tech
Size: 10 employees
Funding: $350,000 (Dh1.3 million)
Investors: five angel investors (undisclosed except for Amar Shubar)

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part one: how cars came to the UAE

 

THE APPRENTICE

Director: Ali Abbasi

Starring: Sebastian Stan, Maria Bakalova, Jeremy Strong

Rating: 3/5

Profile box

Founders: Michele Ferrario, Nino Ulsamer and Freddy Lim
Started: established in 2016 and launched in July 2017
Based: Singapore, with offices in the UAE, Malaysia, Hong Kong, Thailand
Sector: FinTech, wealth management
Initial investment: $500,000 in seed round 1 in 2016; $2.2m in seed round 2 in 2017; $5m in series A round in 2018; $12m in series B round in 2019; $16m in series C round in 2020 and $25m in series D round in 2021
Current staff: more than 160 employees
Stage: series D 
Investors: EightRoads Ventures, Square Peg Capital, Sequoia Capital India

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

Updated: November 06, 2021, 11:21 AM