A boy of 11 has been killed in a drone attack on a school in north-western Yemen by Iran-backed Houthi rebels, officials have said.
The drone strike on the town of Al Deir, in Hajjah governorate, on Monday killed Yousef Abdoh Bishi and seriously injured three others, Yemeni Information Minister Moammar Al Eryani said.
“We condemn the terrorist Houthi militia's criminal attack on Al Salam school in the town of Al Deir in Hajjah governorate during school hours, using an Iranian-made drone,” Mr Al Eryani wrote on Twitter.
“The Houthi targeting of a school that is not inside an area of military confrontation could have caused hundreds of innocent children to fall victim.
“This once again confirms the Houthi's undermining of efforts for de-escalation and its insistence on a path towards escalation, without caring for the blood and souls of Yemenis.”
A UN-brokered truce between the warring sides that had lasted six months was not renewed in October.
The Houthi rebels had insisted on new regulations regarding fuel imports, which the government said do not comply with international law.
Since then, 62 children have been killed in the conflict, the UN children’s fund has said.
The Houthis have also launched several attacks on commercial tankers in recent weeks, describing the moves as “warnings”.
On Monday, Unicef said at least 11,000 children in Yemen have been killed or injured during the eight-year war — an average of four children a day since 2015.
“Thousands of children have lost their lives and hundreds of thousands more remain at risk of death from preventable disease or starvation,” it said.
The UN, US, EU and Gulf states have continued to work on reviving the truce, which began on April 2.
“We must preserve the positive momentum and gains made since April,” US special envoy to Yemen Tim Lenderking said earlier this month.
Despite the breakdown of talks, Mr Lenderking said engagement among warring parties has intensified.
Houthi rebels took the capital Sanaa in 2014. A Saudi-led alliance intervened at the request of the Yemen's internationally recognised government the following year.
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The squad traveling to Brazil:
Faisal Al Ketbi, Ibrahim Al Hosani, Khalfan Humaid Balhol, Khalifa Saeed Al Suwaidi, Mubarak Basharhil, Obaid Salem Al Nuaimi, Saeed Juma Al Mazrouei, Saoud Abdulla Al Hammadi, Taleb Al Kirbi, Yahia Mansour Al Hammadi, Zayed Al Kaabi, Zayed Saif Al Mansoori, Saaid Haj Hamdou, Hamad Saeed Al Nuaimi. Coaches Roberto Lima and Alex Paz.
Ferrari
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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
Some of Darwish's last words
"They see their tomorrows slipping out of their reach. And though it seems to them that everything outside this reality is heaven, yet they do not want to go to that heaven. They stay, because they are afflicted with hope." - Mahmoud Darwish, to attendees of the Palestine Festival of Literature, 2008
His life in brief: Born in a village near Galilee, he lived in exile for most of his life and started writing poetry after high school. He was arrested several times by Israel for what were deemed to be inciteful poems. Most of his work focused on the love and yearning for his homeland, and he was regarded the Palestinian poet of resistance. Over the course of his life, he published more than 30 poetry collections and books of prose, with his work translated into more than 20 languages. Many of his poems were set to music by Arab composers, most significantly Marcel Khalife. Darwish died on August 9, 2008 after undergoing heart surgery in the United States. He was later buried in Ramallah where a shrine was erected in his honour.
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Where to Find Me by Alba Arikha
Alma Books
