• Demonstrators chant slogans during the March of Solidarity for Iran in Washington. AFP
    Demonstrators chant slogans during the March of Solidarity for Iran in Washington. AFP
  • Another group of demonstrators at the march. AFP
    Another group of demonstrators at the march. AFP
  • A protest in support of Iranian women in Barcelona. Reuters
    A protest in support of Iranian women in Barcelona. Reuters
  • Iranian citizens and locals joined in the Barcelona protest. Reuters
    Iranian citizens and locals joined in the Barcelona protest. Reuters
  • People attend a demonstration in solidarity with Mahsa Amini and other Iranian women in Castello Square, Turin. EPA
    People attend a demonstration in solidarity with Mahsa Amini and other Iranian women in Castello Square, Turin. EPA
  • A person places a candle during the demonstration in Turin. EPA
    A person places a candle during the demonstration in Turin. EPA
  • A protester holds a pre-Islamic Revolution Iranian flag during a demonstration in Brussels in support of the Iranians fighting for their freedom. AFP
    A protester holds a pre-Islamic Revolution Iranian flag during a demonstration in Brussels in support of the Iranians fighting for their freedom. AFP
  • A protester wearing a top with a logo that reads 'No to an Islamic state" as she takes part in a rally in support of the Iranian people, in Brussels. AFP
    A protester wearing a top with a logo that reads 'No to an Islamic state" as she takes part in a rally in support of the Iranian people, in Brussels. AFP
  • People wave the Shah-era Iranian flag during a protest in Paris. AFP
    People wave the Shah-era Iranian flag during a protest in Paris. AFP
  • A woman shows her true colours in the protest against the Iranian government, in Paris. AFP
    A woman shows her true colours in the protest against the Iranian government, in Paris. AFP
  • A woman holds a flag, as people protest against the Iranian regime outside Iran's embassy in central London. Reuters
    A woman holds a flag, as people protest against the Iranian regime outside Iran's embassy in central London. Reuters
  • Supporters of the Kurdistan Workers' Party (PKK) carry placards and wave party flags in Beirut, during a protest against the death of Ms Amini. EPA
    Supporters of the Kurdistan Workers' Party (PKK) carry placards and wave party flags in Beirut, during a protest against the death of Ms Amini. EPA
  • People demonstrate against the Iranian government outside the Houses of Parliament in London following the death of Amini. Reuters
    People demonstrate against the Iranian government outside the Houses of Parliament in London following the death of Amini. Reuters
  • A mural in Paris depicts women cutting their hair to show support for Iranian protesters. AP
    A mural in Paris depicts women cutting their hair to show support for Iranian protesters. AP
  • People take part in a rally against the Iranian government in Vancouver, Canada, on Saturday. AP
    People take part in a rally against the Iranian government in Vancouver, Canada, on Saturday. AP
  • Protesters take to the streets of Tehran. EPA
    Protesters take to the streets of Tehran. EPA
  • Iranian protesters run after clashing with with police. EPA
    Iranian protesters run after clashing with with police. EPA
  • A protester shaves their head outside the Houses of Parliament in London. Reuters
    A protester shaves their head outside the Houses of Parliament in London. Reuters
  • Iranians living in Athens hold a protest in solidarity. AFP
    Iranians living in Athens hold a protest in solidarity. AFP
  • People take part in a rally in The Hague. AFP
    People take part in a rally in The Hague. AFP
  • A woman cuts her hair during a demonstration in Santiago, Chile, by feminist groups and Iranian migrants in support of Iranian women following the death of Amini. AFP
    A woman cuts her hair during a demonstration in Santiago, Chile, by feminist groups and Iranian migrants in support of Iranian women following the death of Amini. AFP
  • Members of feminist groups and Iranian migrants during the protests in Santiago. AFP
    Members of feminist groups and Iranian migrants during the protests in Santiago. AFP
  • Iranian activists shout slogans during a protest against the government in Tehran, in Amsterdam, The Netherlands. EPA
    Iranian activists shout slogans during a protest against the government in Tehran, in Amsterdam, The Netherlands. EPA
  • A protester holds a painted portrait of Mahsa Amini in Berlin, Germany. EPA
    A protester holds a painted portrait of Mahsa Amini in Berlin, Germany. EPA
  • A protester shows red paint on her face, resembling blood splatters and bloody handprints next to the national Iranian emblem, during a rally in Berlin. EPA
    A protester shows red paint on her face, resembling blood splatters and bloody handprints next to the national Iranian emblem, during a rally in Berlin. EPA
  • Iranian protesters shout slogan during a protest in Istanbul, Turkey. EPA
    Iranian protesters shout slogan during a protest in Istanbul, Turkey. EPA
  • A woman holds a sign during a protest against the Iranian government, in front of the country's embassy in Madrid, Spain. The protests were triggered by the death of a young Iranian woman, Mahsa Amini, in police custody. Reuters
    A woman holds a sign during a protest against the Iranian government, in front of the country's embassy in Madrid, Spain. The protests were triggered by the death of a young Iranian woman, Mahsa Amini, in police custody. Reuters
  • A woman cuts her hair during the protest in front of the Iranian embassy in Madrid. Reuters
    A woman cuts her hair during the protest in front of the Iranian embassy in Madrid. Reuters
  • Israelis show their support for women in Iran as they hold up placards of Amini during a protest in Jerusalem. EPA
    Israelis show their support for women in Iran as they hold up placards of Amini during a protest in Jerusalem. EPA
  • Amini, 22, was arrested in Tehran on September 13, 2022, by the morality police. She fell into a coma while in police custody and was declared dead on September 16. EPA
    Amini, 22, was arrested in Tehran on September 13, 2022, by the morality police. She fell into a coma while in police custody and was declared dead on September 16. EPA
  • People walk by graffiti in support of the protests triggered by Amini's death, in Jerusalem. EPA
    People walk by graffiti in support of the protests triggered by Amini's death, in Jerusalem. EPA
  • A protest in Nantes, western France, after the death of Amini in Iranian police custody. AFP
    A protest in Nantes, western France, after the death of Amini in Iranian police custody. AFP
  • Women gather for a demonstration in Barcelona, Spain. AFP
    Women gather for a demonstration in Barcelona, Spain. AFP
  • Demonstrators in Nantes. Amini's death has sparked a global protest movement. AFP
    Demonstrators in Nantes. Amini's death has sparked a global protest movement. AFP
  • Women protest outside the town hall in in Montpellier, southern France. AFP
    Women protest outside the town hall in in Montpellier, southern France. AFP
  • A woman at a protest in Catalunya Square, Barcelona. Reuters
    A woman at a protest in Catalunya Square, Barcelona. Reuters
  • Campaigners and football fans protest at a Champions League match between Porto and Bayer Leverkusen at the Dragao stadium in Portugal. EPA
    Campaigners and football fans protest at a Champions League match between Porto and Bayer Leverkusen at the Dragao stadium in Portugal. EPA
  • People hold placards during a demonstration in solidarity with the Iranian people near the European Parliament in Strasbourg, France. EPA
    People hold placards during a demonstration in solidarity with the Iranian people near the European Parliament in Strasbourg, France. EPA
  • An Iranian woman living in Turkey with 'Freedom' written on her forehead takes part in a protest near the Iranian consulate in Istanbul. Reuters
    An Iranian woman living in Turkey with 'Freedom' written on her forehead takes part in a protest near the Iranian consulate in Istanbul. Reuters
  • In Barcelona, protesters take part in a demonstration in support of Iranian women. AFP
    In Barcelona, protesters take part in a demonstration in support of Iranian women. AFP
  • A Lebanese activist takes part in a protest in Beirut, triggered by the death of Amini, 22. AP
    A Lebanese activist takes part in a protest in Beirut, triggered by the death of Amini, 22. AP
  • A Turkish protester takes off her head scarf while giving a performance in Instanbul during a protest against Iran over Amini's death. Getty
    A Turkish protester takes off her head scarf while giving a performance in Instanbul during a protest against Iran over Amini's death. Getty
  • A woman in Istanbul cuts her hair during a protest against Iran. Getty
    A woman in Istanbul cuts her hair during a protest against Iran. Getty
  • A Lebanese activist holds a poster depicting Amini during a protest in Beirut organised by feminist groups in support of women protesters in Iran. EPA
    A Lebanese activist holds a poster depicting Amini during a protest in Beirut organised by feminist groups in support of women protesters in Iran. EPA
  • Demonstrators in Los Angeles, California, hold the Iranian flag during a protest against the government in Tehran. AFP
    Demonstrators in Los Angeles, California, hold the Iranian flag during a protest against the government in Tehran. AFP
  • Demonstrators hold placards in Mexico City during a protest against Iran. Reuters
    Demonstrators hold placards in Mexico City during a protest against Iran. Reuters
  • People demonstrate in Montreal, Canada, during a protest triggered by Amini's death. AFP
    People demonstrate in Montreal, Canada, during a protest triggered by Amini's death. AFP
  • Iranian Americans participate in a rally in central Los Angeles, in solidarity with women in Iran. AP
    Iranian Americans participate in a rally in central Los Angeles, in solidarity with women in Iran. AP
  • Demonstrators march during a protest in Los Angeles, California. AFP
    Demonstrators march during a protest in Los Angeles, California. AFP
  • A woman with the colours of the Iranian flag painted on her face participates in a rally as thousands demonstrate in support of Iranian women in Los Angeles. EPA
    A woman with the colours of the Iranian flag painted on her face participates in a rally as thousands demonstrate in support of Iranian women in Los Angeles. EPA
  • Australians protest over Amini's death in Melbourne. EPA
    Australians protest over Amini's death in Melbourne. EPA
  • Police block protesters from entering Iran's embassy in Oslo, Norway. EPA
    Police block protesters from entering Iran's embassy in Oslo, Norway. EPA
  • Demonstrators in front of the European headquarters of the UN in Geneva, Switzerland, during a rally against Iran. EPA
    Demonstrators in front of the European headquarters of the UN in Geneva, Switzerland, during a rally against Iran. EPA
  • A candlelight vigil for Amini in Los Angeles. AFP
    A candlelight vigil for Amini in Los Angeles. AFP
  • Afghan women hold placards as they take part in a protest in front of the Iranian embassy in Kabul. AFP
    Afghan women hold placards as they take part in a protest in front of the Iranian embassy in Kabul. AFP
  • Protestors take part in a rally outside the Iranian consulate in Istanbul. AFP
    Protestors take part in a rally outside the Iranian consulate in Istanbul. AFP
  • An Iranian woman shows a lock of hair she cut off during a protest outside the Iranian consulate in Istanbul. EPA
    An Iranian woman shows a lock of hair she cut off during a protest outside the Iranian consulate in Istanbul. EPA
  • Demonstrators outside the Iranian consulate in Istanbul. Getty
    Demonstrators outside the Iranian consulate in Istanbul. Getty
  • Iranian Americans rally on Capitol Hill in Washington to show support for protesters in Iran. AFP
    Iranian Americans rally on Capitol Hill in Washington to show support for protesters in Iran. AFP
  • Protesters on Capitol Hill hold a sign condemning the crackdown by Tehran. AFP
    Protesters on Capitol Hill hold a sign condemning the crackdown by Tehran. AFP
  • German demonstrators gather in Berlin after the death of Amini in Iranian police custody. AP
    German demonstrators gather in Berlin after the death of Amini in Iranian police custody. AP
  • A protester cries during a rally in Berlin. Reuters
    A protester cries during a rally in Berlin. Reuters
  • A demonstration in Madrid, Spain. Thousands have gathered in cities across Europe to support protests in Iran. AP
    A demonstration in Madrid, Spain. Thousands have gathered in cities across Europe to support protests in Iran. AP
  • Demonstrators gather outside the Iranian embassy in Madrid. Reuters
    Demonstrators gather outside the Iranian embassy in Madrid. Reuters
  • People take part in a protest in Lausanne, Switzerland. EPA
    People take part in a protest in Lausanne, Switzerland. EPA
  • Protesters hold signs featuring images of Amini during the protest in the western Swiss city. EPA
    Protesters hold signs featuring images of Amini during the protest in the western Swiss city. EPA
  • Demonstrators in front of the Iranian embassy in Buenos Aires, Argentina. EPA
    Demonstrators in front of the Iranian embassy in Buenos Aires, Argentina. EPA
  • An activist outside the Iranian embassy in Buenos Aires, Argentina, with a sign that reads 'Justice for Mahsa Amini'. AFP
    An activist outside the Iranian embassy in Buenos Aires, Argentina, with a sign that reads 'Justice for Mahsa Amini'. AFP
  • A demonstration against violence in Iran is held in Quito, Ecuador. The Iranian community in Ecuador protested outside the Iranian embassy. EPA
    A demonstration against violence in Iran is held in Quito, Ecuador. The Iranian community in Ecuador protested outside the Iranian embassy. EPA
  • Protesters at a demonstration outside the Iranian embassy in Quito, Ecuador. EPA
    Protesters at a demonstration outside the Iranian embassy in Quito, Ecuador. EPA

At least 63 killed in Iran clampdown on Zahedan protest, rights group says


  • English
  • Arabic

At least 63 people were killed last week when Iranian security forces “bloodily suppressed” a protest in the city of Zahedan, according to the Norway-based Iran Human Rights (IHR) NGO.

Rights groups have said the protest in the city in south-eastern Iran began after claims a police chief in the port city of Chabahar, in Sistan and Baluchestan province, had raped a 15-year-old girl.

The clashes erupted after Friday prayers last week in Zahedan, the capital of the province, which is home to the Baluch ethnic minority that largely adheres to Sunni Islam in predominantly Shiite Iran.

The incident took place amid nationwide demonstrations after the death of Mahsa Amini, who had been arrested by the country's morality police.

“On September 30, people gathered after Friday prayer in Zahedan to protest against the rape of a Baluch 15-year-old girl by Chabahar's police chief, which was bloodily suppressed by security forces,” IHR said on Tuesday, raising a previous toll of 41.

Accounts posted on social media at the time had spoken of dozens of dead in Zahedan on Friday while images had shown overwhelmed hospitals and bloodied corpses.

There have also been reports of victims dying in hospitals due to lack of beds and bandages to stop the bleeding.

Activists said security forces shot at protesters from helicopters. IHR said four people driving in an open-roof car were shot and killed by gunfire from a military helicopter in north Zahedan.

Iranians hurling stones at a police station in the southeastern city of Zahedan in a screen grab taken from a UGC video posted online on September 30. AFP
Iranians hurling stones at a police station in the southeastern city of Zahedan in a screen grab taken from a UGC video posted online on September 30. AFP

The Baluch Activists Campaign, a specialised NGO, has published on its Telegram channel the names of all 67 of those it said were killed. It said 300 were wounded.

Iranian state media said five members of the Revolutionary Guards were killed in what it described as a “terrorist incident”.

The police chief in Sistan and Baluchestan province had said on state television that three police stations were attacked in the province.

Sistan and Baluchestan province, which neighbours Pakistan, is one of Iran's poorest regions. Activists have complained over the past months that Baluch convicts were being executed in disproportionate numbers as hangings surged in Iran.

The region has also reported regular clashes between security forces and drug-smuggling gangs, as well as occasional attacks by Sunni Muslim extremist groups.

Important questions to consider

1. Where on the plane does my pet travel?

There are different types of travel available for pets:

  • Manifest cargo
  • Excess luggage in the hold
  • Excess luggage in the cabin

Each option is safe. The feasibility of each option is based on the size and breed of your pet, the airline they are traveling on and country they are travelling to.

 

2. What is the difference between my pet traveling as manifest cargo or as excess luggage?

If traveling as manifest cargo, your pet is traveling in the front hold of the plane and can travel with or without you being on the same plane. The cost of your pets travel is based on volumetric weight, in other words, the size of their travel crate.

If traveling as excess luggage, your pet will be in the rear hold of the plane and must be traveling under the ticket of a human passenger. The cost of your pets travel is based on the actual (combined) weight of your pet in their crate.

 

3. What happens when my pet arrives in the country they are traveling to?

As soon as the flight arrives, your pet will be taken from the plane straight to the airport terminal.

If your pet is traveling as excess luggage, they will taken to the oversized luggage area in the arrival hall. Once you clear passport control, you will be able to collect them at the same time as your normal luggage. As you exit the airport via the ‘something to declare’ customs channel you will be asked to present your pets travel paperwork to the customs official and / or the vet on duty. 

If your pet is traveling as manifest cargo, they will be taken to the Animal Reception Centre. There, their documentation will be reviewed by the staff of the ARC to ensure all is in order. At the same time, relevant customs formalities will be completed by staff based at the arriving airport. 

 

4. How long does the travel paperwork and other travel preparations take?

This depends entirely on the location that your pet is traveling to. Your pet relocation compnay will provide you with an accurate timeline of how long the relevant preparations will take and at what point in the process the various steps must be taken.

In some cases they can get your pet ‘travel ready’ in a few days. In others it can be up to six months or more.

 

5. What vaccinations does my pet need to travel?

Regardless of where your pet is traveling, they will need certain vaccinations. The exact vaccinations they need are entirely dependent on the location they are traveling to. The one vaccination that is mandatory for every country your pet may travel to is a rabies vaccination.

Other vaccinations may also be necessary. These will be advised to you as relevant. In every situation, it is essential to keep your vaccinations current and to not miss a due date, even by one day. To do so could severely hinder your pets travel plans.

Source: Pawsome Pets UAE

RESULTS

Bantamweight:
Zia Mashwani (PAK) bt Chris Corton (PHI)

Super lightweight:
Flavio Serafin (BRA) bt Mohammad Al Khatib (JOR)

Super lightweight:
Dwight Brooks (USA) bt Alex Nacfur (BRA)

Bantamweight:
Tariq Ismail (CAN) bt Jalal Al Daaja (JOR)

Featherweight:
Abdullatip Magomedov (RUS) bt Sulaiman Al Modhyan (KUW)

Middleweight:
Mohammad Fakhreddine (LEB) bt Christofer Silva (BRA)

Middleweight:
Rustam Chsiev (RUS) bt Tarek Suleiman (SYR)

Welterweight:
Khamzat Chimaev (SWE) bt Mzwandile Hlongwa (RSA)

Lightweight:
Alex Martinez (CAN) bt Anas Siraj Mounir (MAR)

Welterweight:
Jarrah Al Selawi (JOR) bt Abdoul Abdouraguimov (FRA)

Election pledges on migration

CDU: "Now is the time to control the German borders and enforce strict border rejections" 

SPD: "Border closures and blanket rejections at internal borders contradict the spirit of a common area of freedom" 

Avatar%20(2009)
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EJames%20Cameron%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3ESam%20Worthington%2C%20Zoe%20Saldana%2C%20Sigourney%20Weaver%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E3%2F5%3C%2Fp%3E%0A
UAE currency: the story behind the money in your pockets
Dengue%20fever%20symptoms
%3Cp%3EHigh%20fever%20(40%C2%B0C%2F104%C2%B0F)%3Cbr%3ESevere%20headache%3Cbr%3EPain%20behind%20the%20eyes%3Cbr%3EMuscle%20and%20joint%20pains%3Cbr%3ENausea%3Cbr%3EVomiting%3Cbr%3ESwollen%20glands%3Cbr%3ERash%26nbsp%3B%3C%2Fp%3E%0A
Specs

Engine: 3.0L twin-turbo V6
Gearbox: 10-speed automatic
Power: 405hp at 5,500rpm
Torque: 562Nm at 3,000rpm
Fuel economy, combined: 11.2L/100km
Price: From Dh292,845 (Reserve); from Dh320,145 (Presidential)
On sale: Now

The biog

Hobby: Playing piano and drawing patterns

Best book: Awaken the Giant Within by Tony Robbins

Food of choice: Sushi  

Favourite colour: Orange

COMPANY PROFILE
Name: HyperSpace
 
Started: 2020
 
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
 
Based: Dubai, UAE
 
Sector: Entertainment 
 
Number of staff: 210 
 
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners

Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.

Based: Riyadh

Offices: UAE, Vietnam and Germany

Founded: September, 2020

Number of employees: 70

Sector: FinTech, online payment solutions

Funding to date: $116m in two funding rounds  

Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices

Coffee: black death or elixir of life?

It is among the greatest health debates of our time; splashed across newspapers with contradicting headlines - is coffee good for you or not?

Depending on what you read, it is either a cancer-causing, sleep-depriving, stomach ulcer-inducing black death or the secret to long life, cutting the chance of stroke, diabetes and cancer.

The latest research - a study of 8,412 people across the UK who each underwent an MRI heart scan - is intended to put to bed (caffeine allowing) conflicting reports of the pros and cons of consumption.

The study, funded by the British Heart Foundation, contradicted previous findings that it stiffens arteries, putting pressure on the heart and increasing the likelihood of a heart attack or stroke, leading to warnings to cut down.

Numerous studies have recognised the benefits of coffee in cutting oral and esophageal cancer, the risk of a stroke and cirrhosis of the liver. 

The benefits are often linked to biologically active compounds including caffeine, flavonoids, lignans, and other polyphenols, which benefit the body. These and othetr coffee compounds regulate genes involved in DNA repair, have anti-inflammatory properties and are associated with lower risk of insulin resistance, which is linked to type-2 diabetes.

But as doctors warn, too much of anything is inadvisable. The British Heart Foundation found the heaviest coffee drinkers in the study were most likely to be men who smoked and drank alcohol regularly.

Excessive amounts of coffee also unsettle the stomach causing or contributing to stomach ulcers. It also stains the teeth over time, hampers absorption of minerals and vitamins like zinc and iron.

It also raises blood pressure, which is largely problematic for people with existing conditions.

So the heaviest drinkers of the black stuff - some in the study had up to 25 cups per day - may want to rein it in.

Rory Reynolds

Ferrari
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The National's picks

4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young

The%C2%A0specs%20
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E3.5-litre%2C%20twin-turbo%20V6%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E10-speed%20auto%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E410hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E495Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Estarts%20from%20Dh495%2C000%20(Dh610%2C000%20for%20the%20F-Sport%20launch%20edition%20tested)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A

Profile of Udrive

Date started: March 2016

Founder: Hasib Khan

Based: Dubai

Employees: 40

Amount raised (to date): $3.25m – $750,000 seed funding in 2017 and a Seed round of $2.5m last year. Raised $1.3m from Eureeca investors in January 2021 as part of a Series A round with a $5m target.

The Travel Diaries of Albert Einstein The Far East, Palestine, and Spain, 1922 – 1923
Editor Ze’ev Rosenkranz
​​​​​​​Princeton

Wicked
Director: Jon M Chu
Stars: Cynthia Erivo, Ariana Grande, Jonathan Bailey
Rating: 4/5
Sole survivors
  • Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
  • George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
  • Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
  • Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
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

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

The 12 Syrian entities delisted by UK 

Ministry of Interior
Ministry of Defence
General Intelligence Directorate
Air Force Intelligence Agency
Political Security Directorate
Syrian National Security Bureau
Military Intelligence Directorate
Army Supply Bureau
General Organisation of Radio and TV
Al Watan newspaper
Cham Press TV
Sama TV

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Updated: June 12, 2023, 8:32 AM