• The Iraqi city of Samawa sits about 265 kilometres south of Baghdad on the Euphrates River. Home to about 150,000 people, Samawa hosts vineyards and orchards, carpet-making and heavy industries. Samawa is also the place where families have braved the sun to dig truffles from the dry soil. Ten-year-old Salma Mohsen shows off a truffle he took from the desert. Reuters
    The Iraqi city of Samawa sits about 265 kilometres south of Baghdad on the Euphrates River. Home to about 150,000 people, Samawa hosts vineyards and orchards, carpet-making and heavy industries. Samawa is also the place where families have braved the sun to dig truffles from the dry soil. Ten-year-old Salma Mohsen shows off a truffle he took from the desert. Reuters
  • Truffles from Samawa have fetched $7 a kilo this year. Reuters
    Truffles from Samawa have fetched $7 a kilo this year. Reuters
  • Truffle hunter Abu Jakka Farhan in the desert at Samawa, Iraq. Reuters
    Truffle hunter Abu Jakka Farhan in the desert at Samawa, Iraq. Reuters
  • Besides the harsh environment, hunters face the threat of desert predators and munitions left over from the Gulf War as they dig. Reuters
    Besides the harsh environment, hunters face the threat of desert predators and munitions left over from the Gulf War as they dig. Reuters
  • A woman extracts truffles from the soil in the desert at Samawa, Iraq. Reuters
    A woman extracts truffles from the soil in the desert at Samawa, Iraq. Reuters
  • Truffle hunter Zahra Buheir, 72, smokes a cigarette. "Here it is, the truffle, a blessing from God!" she said. "Rain came, and then thunder, bringing truffles up to the surface." Reuters
    Truffle hunter Zahra Buheir, 72, smokes a cigarette. "Here it is, the truffle, a blessing from God!" she said. "Rain came, and then thunder, bringing truffles up to the surface." Reuters
  • Zahra Buheir, 72, a truffle hunter, makes bread in the desert in Samawa, Iraq. Reuters
    Zahra Buheir, 72, a truffle hunter, makes bread in the desert in Samawa, Iraq. Reuters
  • Trader Raad Abdelemir sorts truffles in a tent at a market in Samawa, Iraq. Reuters
    Trader Raad Abdelemir sorts truffles in a tent at a market in Samawa, Iraq. Reuters
  • A truffle seller and his wares at a market in Samawa, Iraq. Reuters
    A truffle seller and his wares at a market in Samawa, Iraq. Reuters
  • A man buys truffles at a market in the city of Samawa, Iraq. Reuters
    A man buys truffles at a market in the city of Samawa, Iraq. Reuters
  • Truffles are prepared at the Beit Al Hatab restaurant in the city of Samawa, Iraq. Reuters
    Truffles are prepared at the Beit Al Hatab restaurant in the city of Samawa, Iraq. Reuters
  • Truffles are served at the Beit Al Hatab restaurant in Samawa, Iraq. Reuters
    Truffles are served at the Beit Al Hatab restaurant in Samawa, Iraq. Reuters

Hunting for truffles in Iraq's Samawa desert - in pictures


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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

Sun jukebox

Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)

This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.

Elvis Presley, Mystery Train (1955)

The B-side of Presley’s final single for Sun bops with a drummer-less groove.

Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)

Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.

Carl Perkins, Blue Suede Shoes (1956)

Within a month of Sun’s February release Elvis had his version out on RCA.

Roy Orbison, Ooby Dooby (1956)

An essential piece of irreverent juvenilia from Orbison.

Jerry Lee Lewis, Great Balls of Fire (1957)

Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.

A Prayer Before Dawn

Director: Jean-Stephane Sauvaire

Starring: Joe Cole, Somluck Kamsing, Panya Yimmumphai

Three stars

Past winners of the Abu Dhabi Grand Prix

2016 Lewis Hamilton (Mercedes-GP)

2015 Nico Rosberg (Mercedes-GP)

2014 Lewis Hamilton (Mercedes-GP)

2013 Sebastian Vettel (Red Bull Racing)

2012 Kimi Raikkonen (Lotus)

2011 Lewis Hamilton (McLaren)

2010 Sebastian Vettel (Red Bull Racing)

2009 Sebastian Vettel (Red Bull Racing)

 

War and the virus
Electric scooters: some rules to remember
  • Riders must be 14-years-old or over
  • Wear a protective helmet
  • Park the electric scooter in designated parking lots (if any)
  • Do not leave electric scooter in locations that obstruct traffic or pedestrians
  • Solo riders only, no passengers allowed
  • Do not drive outside designated lanes
Persuasion
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3ECarrie%20Cracknell%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EDakota%20Johnson%2C%20Cosmo%20Jarvis%2C%20Richard%20E%20Grant%2C%20Henry%20Golding%20and%20Nikki%20Amuka-Bird%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%201.5%2F5%3C%2Fp%3E%0A

Profile Periscope Media

Founder: Smeetha Ghosh, one co-founder (anonymous)

Launch year: 2020

Employees: four – plans to add another 10 by July 2021

Financing stage: $250,000 bootstrap funding, approaching VC firms this year

Investors: Co-founders

AndhaDhun

Director: Sriram Raghavan

Producer: Matchbox Pictures, Viacom18

Cast: Ayushmann Khurrana, Tabu, Radhika Apte, Anil Dhawan

Rating: 3.5/5

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

Landfill in numbers

• Landfill gas is composed of 50 per cent methane

• Methane is 28 times more harmful than Co2 in terms of global warming

• 11 million total tonnes of waste are being generated annually in Abu Dhabi

• 18,000 tonnes per year of hazardous and medical waste is produced in Abu Dhabi emirate per year

• 20,000 litres of cooking oil produced in Abu Dhabi’s cafeterias and restaurants every day is thrown away

• 50 per cent of Abu Dhabi’s waste is from construction and demolition

RESULTS

Mumbai Indians 181-4 (20 ovs)
Kolkata Knight Riders 168-6 (20ovs)

Mumbai won by 13 runs

Rajasthan Royals 152-9 (20 ovs)
Kings XI Punjab 155-4 (18.4 ovs)

Kings XI Punjab won by 6 wickets