At least six people have been killed and scores injured in an explosion on a busy pedestrian street in Istanbul, which Turkey's vice president has blamed on a "woman bomber".
Governor Ali Yerlikaya announced the death toll on Twitter after the explosion at about 4.20pm.
Emergency services were sent to the scene at Istiklal Avenue, close to the city's Taksim Square, and the area was cordoned off by police.
Police cordoned off an area around Istiklal, where there were dense crowds on Sunday afternoon, and helicopters flew over the city centre as sirens sounded.
"I was 50-55 metres away, suddenly there was the noise of an explosion. I saw three or four people on the ground," witness Cemal Denizci, 57, told AFP.
"People were running in panic. The noise was huge. There was black smoke," he said.
On Sunday evening, Turkish President Recep Tayyip Erdogan said that six had died in the “heinous attack”. Reports suggested 88 people were wounded.
Mr Erdogan said those responsible would be hunted down.
"Efforts to defeat Turkey and the Turkish people through terrorism will fail today just as they did yesterday and as they will fail again tomorrow," Mr Erdogan said.
"Our people can rest assured that the culprits behind the attack will be punished as they deserve."
He said initial information suggested "a woman played a part".
"A woman had been sitting on one of the benches for more than 40 minutes and then she got up," Turkish Justice Minister Bekir Bozdag told A Haber television.
"One or two minutes later, an explosion occurred.
"There are two possibilities. There's either a mechanism placed in this bag and it explodes, or someone remotely explodes [it].
"All data on this woman are currently under scrutiny."
Purported security camera footage taken moments before the explosion showed a throng of shoppers walking down the street before the blast happened.
The Turkish Red Crescent said blood for transfusion was sent to hospitals in the vicinity and there was no “urgent need” for donations.
The avenue is one of the city's busiest shopping streets and is close to tourist attractions.
Locals said shops had been closed and the area cordoned off, with police, paramedics and the fire service present.
A helicopter flew above the scene of the blast and ambulances were parked nearby.
On Sunday, the UAE strongly condemned the terrorist bombing.
In a statement, the UAE expressed its "strong condemnation of these criminal acts, and its permanent rejection of all forms of violence and in contravention of human values and principles".
The country expressed its "sincere condolences to the government and people of Turkey, and to the families of the victims of this heinous crime, wishing all of those injured a speedy recovery."
The Gulf Co-operation Council, consisting of the UAE, Saudi Arabia, Bahrain, Qatar, Kuwait and Oman, also condemned the attack.
Nayef Al Hajraf, Secretary General of the GCC, "affirmed the firm position of the GCC states against violence, terrorism and extremism, extending condolences and sympathy to the Republic of Turkey for their victims, and wishing all the injured a speedy recovery".
European Council President Charles Michel also sent "condolences" following the "horrific news" of the attack.
The US on Sunday also condemned "the act of violence that took place today in Istanbul".
"Our thoughts are with those who were injured and our deepest condolences go to those who lost loved ones," White House press secretary Karine Jean-Pierre said.
"We stand shoulder-to-shoulder with our Nato ally Turkey in countering terrorism."
French President Emmanuel Macron said in a message to Turkey: "We share your pain. We stand with you in the fight against terrorism".
Israeli President Isaac Herzog tweeted: "Shaken by news of the despicable bombing in Istanbul targeting innocent civilians.
"The whole world must stand united and firm against terror."
Ukrainian President Volodymyr Zelenskyy posted on Twitter: "The pain of the friendly Turkish people is our pain."
Turkey's media watchdog said it has placed a temporary ban on reporting on the incident, prohibiting publication of footage from the explosion or its aftermath. It imposed such restrictions after earlier terrorist attacks.
Video footage showed panicked residents fleeing after a loud sound was heard and people lying on the ground. Unconfirmed reports said children were among the victims.
The city was hit by terrorist attacks from 2015 to 2017, carried out by ISIS and Kurdish militant groups. Several took place in areas frequently visited by tourists.
The area of Sultanahmet, home to the Hagia Sophia and the Blue Mosque, was hit by an ISIS suicide bombing that killed 13 in January 2016.
Later that year, 41 people were killed after ISIS militants attacked the city's Ataturk airport.
In 2017, 39 people were killed after an ISIS gunman opened fire at Reina nightclub in the Ortakoy neighbourhood.
The perpetrator, an Uzbek, was sentenced to 1,368 years in jail for the New Year's Eve attack. It came weeks after 38 were killed in a bomb attack claimed by an offshoot of the Kurdistan Worker's Party.
Over the same period, Turkey's security forces have launched regular raids against suspected ISIS and PKK militants, arresting thousands. In December 2019, Turkish security forces detained 124 suspected ISIS members in a single night of raids.
But the country has remained vulnerable to ISIS attacks, having been used as a transit point by the militants at the height of the group's power in Iraq and Syria, before the organisation was all but destroyed by an international coalition.
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
It's up to you to go green
Nils El Accad, chief executive and owner of Organic Foods and Café, says going green is about “lifestyle and attitude” rather than a “money change”; people need to plan ahead to fill water bottles in advance and take their own bags to the supermarket, he says.
“People always want someone else to do the work; it doesn’t work like that,” he adds. “The first step: you have to consciously make that decision and change.”
When he gets a takeaway, says Mr El Accad, he takes his own glass jars instead of accepting disposable aluminium containers, paper napkins and plastic tubs, cutlery and bags from restaurants.
He also plants his own crops and herbs at home and at the Sheikh Zayed store, from basil and rosemary to beans, squashes and papayas. “If you’re going to water anything, better it be tomatoes and cucumbers, something edible, than grass,” he says.
“All this throwaway plastic - cups, bottles, forks - has to go first,” says Mr El Accad, who has banned all disposable straws, whether plastic or even paper, from the café chain.
One of the latest changes he has implemented at his stores is to offer refills of liquid laundry detergent, to save plastic. The two brands Organic Foods stocks, Organic Larder and Sonnett, are both “triple-certified - you could eat the product”.
The Organic Larder detergent will soon be delivered in 200-litre metal oil drums before being decanted into 20-litre containers in-store.
Customers can refill their bottles at least 30 times before they start to degrade, he says. Organic Larder costs Dh35.75 for one litre and Dh62 for 2.75 litres and refills will cost 15 to 20 per cent less, Mr El Accad says.
But while there are savings to be had, going green tends to come with upfront costs and extra work and planning. Are we ready to refill bottles rather than throw them away? “You have to change,” says Mr El Accad. “I can only make it available.”
Results
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THE DRAFT
The final phase of player recruitment for the T10 League has taken place, with UAE and Indian players being drafted to each of the eight teams.
Bengal Tigers
UAE players: Chirag Suri, Mohammed Usman
Indian: Zaheer Khan
Karachians
UAE players: Ahmed Raza, Ghulam Shabber
Indian: Pravin Tambe
Kerala Kings
UAE players: Mohammed Naveed, Abdul Shakoor
Indian: RS Sodhi
Maratha Arabians
UAE players: Zahoor Khan, Amir Hayat
Indian: S Badrinath
Northern Warriors
UAE players: Imran Haider, Rahul Bhatia
Indian: Amitoze Singh
Pakhtoons
UAE players: Hafiz Kaleem, Sheer Walli
Indian: RP Singh
Punjabi Legends
UAE players: Shaiman Anwar, Sandy Singh
Indian: Praveen Kumar
Rajputs
UAE players: Rohan Mustafa, Ashfaq Ahmed
Indian: Munaf Patel
The Case For Trump
By Victor Davis Hanson
23-man shortlist for next six Hall of Fame inductees
Tony Adams, David Beckham, Dennis Bergkamp, Sol Campbell, Eric Cantona, Andrew Cole, Ashley Cole, Didier Drogba, Les Ferdinand, Rio Ferdinand, Robbie Fowler, Steven Gerrard, Roy Keane, Frank Lampard, Matt Le Tissier, Michael Owen, Peter Schmeichel, Paul Scholes, John Terry, Robin van Persie, Nemanja Vidic, Patrick Viera, Ian Wright.
