Sheikh Khaled bin Mohamed, Crown Prince of Abu Dhabi, has paid his respects to the families of four members of the UAE Armed Forces who were killed in an accident in the country.
The Ministry of Defence announced their deaths on Wednesday, with the four identified as Corp Ahmed Mohammed Rashid Al Shehhi, Private 1st Class Nahyan Abdullah Ahmed Al Marzouqi, Pte 1st Class Abdul Aziz Saeed Sabt Al Tunaiji and Pte 1st Class Nasser Mohammed Yousef Al Balushi.
They were "carrying out their duty in the country" on Tuesday evening when the incident happened. Nine others were injured.
On Thursday, Sheikh Khaled paid his respects to their families at mourning majalis held at Al Shawamikh City in Abu Dhabi, Al Raqaib and Al Hamidiya in Ajman, and Dibba Al-Fujairah in Fujairah.
Sheikh Khaled said their sacrifices would always stand as a mark of distinction and a lasting example for all generations, reflecting their dedication to service and love of the homeland. He also visited Zayed Military Hospital in Abu Dhabi to check in on those injured in the accident and received an update about their health.
He informed them that President Sheikh Mohamed was closely following their conditions and wished them a speedy recovery.
A funeral was held for the four who died on Wednesday at the military hospital, attended by family, a number of senior leaders and officers of the Ministry of Defence.
Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, Deputy Prime Minister and Minister of Defence, offered his condolences to the families of the four who lost their lives. He also visited the military hospital to wish those receiving treatment a speedy recovery and met with doctors overseeing their care for a brief on the treatment plans.
"We offer our deepest condolences to the leadership and people of the UAE on the martyrdom of four brave UAE Armed Forces men who lost their lives in an accident in the country while in the line of duty," Sheikh Hamdan wrote on X.
"Today, I visited the injured men receiving treatment at Zayed Military Hospital. We truly wish them a swift recovery. The sacrifices of our Armed Forces heroes and martyrs will always remain in our hearts and minds. With their devotion to safeguard the UAE's progress and integrity, they continue to set an example for noble service to the nation."
Sheikh Theyab bin Mohamed, Chairman of the Office of Development and Martyrs Families Affairs at the Presidential Court, offered condolences after the death of Pte Al Marzouqi.
Matar Al Dhaheri, Undersecretary of the Ministry of Defence, also led a delegation of senior officers to extend condolences to the families of the victims. The men were "transporting some ammunition within one of the military camps in the country" when the incident happened, Mr Al Dhaheri added.
German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
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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
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