The UAE and the African Union Commission have underscored the need for an immediate, unconditional truce, a permanent ceasefire and unhindered humanitarian access in Sudan.
The war in Sudan erupted in 2023 when fighting broke out between the Sudanese Armed Forces and the formerly allied paramilitary Rapid Support Forces. The SAF and RSF have both been accused of committing war crimes, and tens of thousands of people have been killed in the conflict.
Sheikh Shakhbout bin Nahyan, UAE Minister of State, and Mahmoud Ali Youssouf, chairman of the African Union Commission (AUC), held a high-level meeting in Addis Ababa on Tuesday.
During the talks, they called for “accountability for violations of international humanitarian law” and for establishing an independent, civilian-led government that reflects the aspirations of the Sudanese people, according to a UAE statement.
They welcomed regional and international efforts to address the humanitarian crisis in the African country, and condemned atrocities committed against civilians by the warring parties.
They also reaffirmed support for Sudan’s territorial integrity and unity, and the imperative of a peaceful settlement. SAF chief Gen Abdel Fattah Al Burhan insists that there will be no truce until the RSF is defeated.
“Both sides underscored the need for an immediate unconditional humanitarian truce, a permanent ceasefire, unhindered humanitarian access throughout Sudan,” said the statement.
They also reaffirmed their support for Somalia's sovereignty, territorial integrity, security and stability.
Israel's Foreign Minister Gideon Saar travelled to Somaliland on Tuesday on his first official visit to the territory since his country recognised it.
The AUC chairman and the UAE minister also exchanged views on peace and security dynamics in the Horn of Africa. They underscored the close interdependence between stability in the Horn of Africa and security in the Arabian Gulf, including maritime security and regional prosperity.
They reaffirmed that the occupation of the three UAE islands, Greater Tunb, Lesser Tunb and Abu Musa, by Iran constitutes a violation of the sovereignty of the country and the principles of the Charter of the United Nations.
They reiterated their support for the UAE’s call for a peaceful resolution of the dispute on the islands, in accordance with international law, including through bilateral negotiations or the International Court of Justice.
The AUC chairman and the minister also welcomed the UAE’s launch of the $1 billion AI for Development initiative, announced at the G20 Leaders’ Summit in Johannesburg in November, and affirmed its potential to support Africa’s development priorities through innovation and digital transformation.
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Cyber crime - This includes fraud, impersonation, scams and deepfake technology, tactics that are increasingly targeting infrastructure and exploiting human vulnerabilities.
Cyber terrorism - Social media platforms are used to spread radical ideologies, misinformation and disinformation, often with the aim of disrupting critical infrastructure such as power grids.
Cyber warfare - Shaped by geopolitical tension, hostile actors seek to infiltrate and compromise national infrastructure, using one country’s systems as a springboard to launch attacks on others.
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1. Fasting
2. Prayer
3. Hajj
4. Shahada
5. Zakat
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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
More on Palestine-Israeli relations
Tax authority targets shisha levy evasion
The Federal Tax Authority will track shisha imports with electronic markers to protect customers and ensure levies have been paid.
Khalid Ali Al Bustani, director of the tax authority, on Sunday said the move is to "prevent tax evasion and support the authority’s tax collection efforts".
The scheme’s first phase, which came into effect on 1st January, 2019, covers all types of imported and domestically produced and distributed cigarettes. As of May 1, importing any type of cigarettes without the digital marks will be prohibited.
He said the latest phase will see imported and locally produced shisha tobacco tracked by the final quarter of this year.
"The FTA also maintains ongoing communication with concerned companies, to help them adapt their systems to meet our requirements and coordinate between all parties involved," he said.
As with cigarettes, shisha was hit with a 100 per cent tax in October 2017, though manufacturers and cafes absorbed some of the costs to prevent prices doubling.
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Southampton 2 (Ings 32' & pen 89') Tottenham Hotspur 5 (Son 45', 47', 64', & 73', Kane 82')
Man of the match Son Heung-min (Tottenham)
French business
France has organised a delegation of leading businesses to travel to Syria. The group was led by French shipping giant CMA CGM, which struck a 30-year contract in May with the Syrian government to develop and run Latakia port. Also present were water and waste management company Suez, defence multinational Thales, and Ellipse Group, which is currently looking into rehabilitating Syrian hospitals.
Men's football draw
Group A: UAE, Spain, South Africa, Jamaica
Group B: Bangladesh, Serbia, Korea
Group C: Bharat, Denmark, Kenya, USA
Group D: Oman, Austria, Rwanda
