• A beekeeper works at Inzerki Apiary in the village of Inzerki, Morocco. All photos by AFP
    A beekeeper works at Inzerki Apiary in the village of Inzerki, Morocco. All photos by AFP
  • The beekeeping centre is situated on a hillside in the heart of the Arganeraie Biosphere Reserve, a Unesco-protected 2.5-million-hectare region.
    The beekeeping centre is situated on a hillside in the heart of the Arganeraie Biosphere Reserve, a Unesco-protected 2.5-million-hectare region.
  • Morocco's village of Inzerki proudly claims to have the world's oldest and largest collective beehive, but instead of buzzing with springtime activity, the colonies have collapsed amid crippling drought.
    Morocco's village of Inzerki proudly claims to have the world's oldest and largest collective beehive, but instead of buzzing with springtime activity, the colonies have collapsed amid crippling drought.
  • The North African kingdom has experienced a surge in the number of deaths of the critical pollinators, a phenomenon called "colony collapse disorder".
    The North African kingdom has experienced a surge in the number of deaths of the critical pollinators, a phenomenon called "colony collapse disorder".
  • Inzerki Apiary comprises a five-storey structure of wooden struts and dry mud, stretching along a hillside.
    Inzerki Apiary comprises a five-storey structure of wooden struts and dry mud, stretching along a hillside.
  • Each compartment is home to a cylindrical wicker hive, covered with a mix of earth and cow dung.
    Each compartment is home to a cylindrical wicker hive, covered with a mix of earth and cow dung.
  • (FILES) In this file photo taken on February 25, 2020, a beekeeper works at the Inzerki Apiary in the village of Inzerki, 82 km north of Agadir, in the Souss-Massa region. - Morocco's village of Inzerki proudly claims to have the world's oldest and largest collective beehive, but instead of buzzing with springtime activity, the colonies have collapsed amid crippling drought. (Photo by FADEL SENNA / AFP)
    (FILES) In this file photo taken on February 25, 2020, a beekeeper works at the Inzerki Apiary in the village of Inzerki, 82 km north of Agadir, in the Souss-Massa region. - Morocco's village of Inzerki proudly claims to have the world's oldest and largest collective beehive, but instead of buzzing with springtime activity, the colonies have collapsed amid crippling drought. (Photo by FADEL SENNA / AFP)
  • The UAM beekeepers union estimates that, since last August, about 100,000 colonies have been lost in the central region of Beni Mellal-Khenifra alone.
    The UAM beekeepers union estimates that, since last August, about 100,000 colonies have been lost in the central region of Beni Mellal-Khenifra alone.

MENA

Moroccan bee farms collapse amid drought - in pictures

One of the oldest hive collections in the world, dating back to 1850, is under threat due to climate change

The National

April 03, 2022

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The squad traveling to Brazil:

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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

While you're here
While you're here...
Updated: April 03, 2022, 11:52 AM
MoroccoPhotography