• Hydroponics expert Slim Zouari checks tomatoes at a hydroponic farm in Tunis, Tunisia. All photos: EPA
    Hydroponics expert Slim Zouari checks tomatoes at a hydroponic farm in Tunis, Tunisia. All photos: EPA
  • Slim Zouari, hydroponics expert of Tunisian Union of Agriculture checks tomatoes at a hydroponic farm in Tunis, Tunisia, 12 April 2023. The hydrophilic technology adopted within the framework of the Tunis-Italian Intesa cooperation project, makes it possible to reduce the use of water for irrigation by 80 percent compared to traditional agriculture and by 90 percent the use of chemical fertilizers, according to Bayrem Hamada, the adviser to the president of the union of agriculture and fishing and coordinator of the project. He added that modern technology can help countries facing the challenges of climate change and persistent drought achieve food security, better manage scarce water resources and reduce the use of chemicals. EPA / MOHAMED MESSARA
    Slim Zouari, hydroponics expert of Tunisian Union of Agriculture checks tomatoes at a hydroponic farm in Tunis, Tunisia, 12 April 2023. The hydrophilic technology adopted within the framework of the Tunis-Italian Intesa cooperation project, makes it possible to reduce the use of water for irrigation by 80 percent compared to traditional agriculture and by 90 percent the use of chemical fertilizers, according to Bayrem Hamada, the adviser to the president of the union of agriculture and fishing and coordinator of the project. He added that modern technology can help countries facing the challenges of climate change and persistent drought achieve food security, better manage scarce water resources and reduce the use of chemicals. EPA / MOHAMED MESSARA
  • Bayrem Hamada, the adviser to the president of the union of agriculture and fishing, and co-ordinator of the project, believes modern technology can help countries facing the challenges of climate change and persistent drought achieve food security
    Bayrem Hamada, the adviser to the president of the union of agriculture and fishing, and co-ordinator of the project, believes modern technology can help countries facing the challenges of climate change and persistent drought achieve food security
  • Mr Hamada says that modern technology can help countries facing the challenges of climate change and persistent drought achieve food security
    Mr Hamada says that modern technology can help countries facing the challenges of climate change and persistent drought achieve food security
  • Modern technology can also better manage scarce water resources and reduce the use of chemicals
    Modern technology can also better manage scarce water resources and reduce the use of chemicals
  • Mr Zouari checks tomatoes
    Mr Zouari checks tomatoes

MENA

Hydroponic farm in Tunisia - in pictures

The technology used makes it possible to reduce the use of water for irrigation by 80 per cent compared to traditional agriculture

The National

April 22, 2023

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The specs

Engine: 3.5-litre V6

Power: 272hp at 6,400rpm

Torque: 331Nm from 5,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.7L/100km

On sale: now

Price: Dh149,000

 

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Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

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UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

Yemen's Bahais and the charges they often face

The Baha'i faith was made known in Yemen in the 19th century, first introduced by an Iranian man named Ali Muhammad Al Shirazi, considered the Herald of the Baha'i faith in 1844.

The Baha'i faith has had a growing number of followers in recent years despite persecution in Yemen and Iran. 

Today, some 2,000 Baha'is reside in Yemen, according to Insaf. 

"The 24 defendants represented by the House of Justice, which has intelligence outfits from the uS and the UK working to carry out an espionage scheme in Yemen under the guise of religion.. aimed to impant and found the Bahai sect on Yemeni soil by bringing foreign Bahais from abroad and homing them in Yemen," the charge sheet said. 

Baha'Ullah, the founder of the Bahai faith, was exiled by the Ottoman Empire in 1868 from Iran to what is now Israel. Now, the Bahai faith's highest governing body, known as the Universal House of Justice, is based in the Israeli city of Haifa, which the Bahais turn towards during prayer. 

The Houthis cite this as collective "evidence" of Bahai "links" to Israel - which the Houthis consider their enemy. 

 

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

More coverage from the Future Forum
Updated: April 22, 2023, 7:32 AM
TunisiaAgriculture