Houthi supporters chant slogans as they attend a demonstration against the US over its decision to designate the Houthis a foreign terrorist organisation in Sanaa, Yemen. AP
Houthi supporters chant slogans as they attend a demonstration against the US over its decision to designate the Houthis a foreign terrorist organisation in Sanaa, Yemen. AP
Houthi supporters chant slogans as they attend a demonstration against the US over its decision to designate the Houthis a foreign terrorist organisation in Sanaa, Yemen. AP
Houthi supporters chant slogans as they attend a demonstration against the US over its decision to designate the Houthis a foreign terrorist organisation in Sanaa, Yemen. AP

France condemns Houthi attacks against Saudi Arabia


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The Iran-backed Houthi rebels must end attacks in Yemen and cease their destabilising activities in the region, the French Foreign Ministry said on Tuesday.

It also expressed "utmost concern for the security of the kingdom of Saudi Arabia", which on Sunday intercepted four armed drones aiming for civilian areas.

France condemned the attempted strikes "in the strongest possible terms" and called for the escalation against Saudi targets to stop.

"France calls on the Houthis to put an end to their offensive in Yemen, as well as their destabilising regional activities, and to engage in a constructive manner in a political process to resolve the crisis in Yemen," the ministry said.

The US State Department earlier condemned Houthi aggression against Saudi Arabia after the attempted attacks on Sunday.

“We call on the Houthis to immediately cease attacks impacting civilian areas inside Saudi Arabia and to halt any new military offensives inside Yemen, which only bring more suffering to the Yemeni people,” the department said.

The rebels frequently launch drone and missile attacks across the border against Saudi Arabia, which is leading a coalition supporting Yemen's internationally recognised government.

The war in Yemen erupted in 2014, when the Houthis seized the capital and much of the country’s north.

Heavy fighting between government forces and Houthi rebels has killed more than two dozen people in the past three days in the central Marib province, Yemeni officials and tribal leaders said on Tuesday.

The officials said at least 29 people were killed and dozens were wounded from both sides in the most recent fighting for Marib.

The rebels have sought to take control of the province, an anti-Houthi stronghold held by the government.

The UN envoy to Yemen, Martin Griffiths, said he was “extremely concerned” about the Houthi attacks on the province, “especially at a time of renewed diplomatic momentum” to resume talks aiming to end the war.

“A negotiated political settlement that meets the aspirations of the Yemeni people is the only sustainable solution to end this conflict,” he said on Twitter.

Mohamed Abdel Salam, a spokesman for the Houthis, denounced Mr Griffiths’ comments and called for the UN envoy to “adjust his crooked logic".

Mr Griffiths visited Iran, the main backer of the Houthis, on Saturday, as part of a broader effort to negotiate a political solution to the Yemen conflict.

Squads

Australia: Finch (c), Agar, Behrendorff, Carey, Coulter-Nile, Lynn, McDermott, Maxwell, Short, Stanlake, Stoinis, Tye, Zampa

India: Kohli (c), Khaleel, Bumrah, Chahal, Dhawan, Shreyas, Karthik, Kuldeep, Bhuvneshwar, Pandey, Krunal, Pant, Rahul, Sundar, Umesh

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

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.