How the Gaza war tore apart the Jewish community hit by deadliest US anti-Semitic attack


Joshua Longmore
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  • Arabic

The grounds at this Jewish centre are falling into disrepair.

Untrimmed weeds sprout from a brick walkway, while panels that have collapsed inside the adjoining building expose dark holes in its ceiling.

The Tree of Life synagogue in Pittsburgh’s Squirrel Hill neighbourhood, home to many of the US city’s Jewish residents, has not been used in more than five years.

A large section of the complex, which was previously home to three Jewish congregations, has been demolished, while a metallic fence stands tall around its perimeter.

“I have a lot of happy memories here,” Julie Paris tells The National as she assesses a memorial outside what is left of the synagogue.

Ms Paris is a long-time resident of Squirrel Hill and a recognisable face as she walks the area’s leafy streets, with neighbours stopping her to say hello. She is also Mid-Atlantic regional director of the Israel education organisation StandWithUs.

“I grew up going here, I had my bat mitzvah here … it played a central role in my personal Jewish identity.”

Artwork and messages of hope are displayed outside, paying tribute to the victims of the horrific event that occurred here.

On October 27, 2018, a gunman opened fire on worshippers during Shabbat morning services, killing 11 and wounding six, including several Holocaust survivors.

It was the deadliest attack on a Jewish community in US history.

The gunman, Robert Bowers, claimed he just wanted to kill Jews. He has since been sentenced to death.

  • Julie Paris stands in front of the Tree of Life synagogue in Squirrel Hill. Joshua Longmore / The National
    Julie Paris stands in front of the Tree of Life synagogue in Squirrel Hill. Joshua Longmore / The National
  • Two women hug before placing flowers at the memorial in front of the Tree of Life Synagogue, two days after the mass shooting. EPA
    Two women hug before placing flowers at the memorial in front of the Tree of Life Synagogue, two days after the mass shooting. EPA
  • An image of Israeli and American flags is projected on to the walls of Jerusalem's Old City in October 2018. Reuters
    An image of Israeli and American flags is projected on to the walls of Jerusalem's Old City in October 2018. Reuters
  • Alexandra Weiner stands in front of the Cathedral of Learning on the campus of the University of Pittsburgh. Joshua Longmore / The National
    Alexandra Weiner stands in front of the Cathedral of Learning on the campus of the University of Pittsburgh. Joshua Longmore / The National
  • Activists from Jewish Voice for Peace protest in Washington against the war in Gaza and call for an immediate ceasefire. EPA
    Activists from Jewish Voice for Peace protest in Washington against the war in Gaza and call for an immediate ceasefire. EPA
  • People pay their respects at a makeshift memorial outside the Tree of Life Synagogue in November 2018. AP
    People pay their respects at a makeshift memorial outside the Tree of Life Synagogue in November 2018. AP
  • The Palestinian city of Abu Dis near the Israeli separation barrier in the West Bank. AFP
    The Palestinian city of Abu Dis near the Israeli separation barrier in the West Bank. AFP
  • Palestinians mourn relatives killed in the Israeli bombardment of Rafah in the southern Gaza Strip. AFP
    Palestinians mourn relatives killed in the Israeli bombardment of Rafah in the southern Gaza Strip. AFP
  • Julie Paris attends a vigil in Squirrel Hill for hostages still being held by Hamas. Joshua Longmore / The National
    Julie Paris attends a vigil in Squirrel Hill for hostages still being held by Hamas. Joshua Longmore / The National
  • Rabbi Hazzan Jeffrey Myers gives the invocation on the first day of the Eradicate Hate Global Summit in Pittsburgh. (AP Photo / Rebecca Droke)
    Rabbi Hazzan Jeffrey Myers gives the invocation on the first day of the Eradicate Hate Global Summit in Pittsburgh. (AP Photo / Rebecca Droke)
  • Samuel DeMarco III speaks at a vigil in Squirrel Hill in support of hostages held by Hamas. Joshua Longmore / The National
    Samuel DeMarco III speaks at a vigil in Squirrel Hill in support of hostages held by Hamas. Joshua Longmore / The National
  • A blood-like handprint is painted on a lawn sign showing support for Israel in Squirrel Hill. Joshua Longmore / The National
    A blood-like handprint is painted on a lawn sign showing support for Israel in Squirrel Hill. Joshua Longmore / The National

“It forever changed not just the Jewish community, but the city of Pittsburgh”, Ms Paris says. “It rocked us to our core.”

While the synagogue has sat empty for the years, a reimagining of the space is under way. Most of the structure has been removed and a new building will be erected with spaces for worship, a museum and education centre, and a cinema.

Renowned architect Daniel Libeskind, who designed Jewish museums in Berlin and Copenhagen and was the man behind the memorial for New York’s World Trade Centre, will develop the new 45,000-square-foot complex.

In the days following the attack, Squirrel Hill was united in grief.

There was an outpouring of sympathy from people across the US and overseas. In Jerusalem, a projection on an Old City wall honoured the victims.

An image of Israeli and American flags with the wording, "We are with you - Pittsburgh" is projected on the walls of Jerusalem's Old City, in solidarity with the victims of a synagogue shooting in Pittsburgh October 28, 2018. REUTERS/Ronen Zvulun
An image of Israeli and American flags with the wording, "We are with you - Pittsburgh" is projected on the walls of Jerusalem's Old City, in solidarity with the victims of a synagogue shooting in Pittsburgh October 28, 2018. REUTERS/Ronen Zvulun

“The way Pittsburgh came together to support us was heartwarming and gave us a lot of hope for what the future could hold … the Jewish community felt loved,” Ms Paris says.

“It brought people together from all backgrounds, all races, religions, ethnicities and political affiliations."

But ever since the October 7 Hamas attack on Israel and the months of war that have followed in Gaza, the mood in Squirrel Hill and Pittsburgh has changed.

The strong sense of unity has been replaced with anxiety, division and questions about the very existence of a Jewish homeland.

'Everybody has to make a decision'

Not far from Squirrel Hill is a 42-storey Gothic-style skyscraper overlooking the main campus of the University of Pittsburgh.

At more than 160 metres in height, the Cathedral of Learning is one of the tallest university buildings in the world.

In its shadows, mathematics teacher Alexandra Weiner grabs a falafel wrap from a Palestinian food vendor at the university’s Schenley Plaza.

Alexandra Weiner stands in front of the Cathedral of Learning on the campus of the University of Pittsburgh
Alexandra Weiner stands in front of the Cathedral of Learning on the campus of the University of Pittsburgh

She tells The National the area has been a meeting point for many of the pro-Palestine rallies that have taken place in Pittsburgh since the war in Gaza broke out.

“We have been speaking at protests, running events and holding vigils,” she says.

Protests here are often led by Jewish Voice for Peace, a Jewish anti-Zionist group that has allied itself with the Palestinian cause and been a vocal challenger of those backing Israel in the US.

They have held demonstrations across the country, shutting down New York’s Statue of Liberty and occupying the Canon House Building next to the US Capitol in Washington.

Activists from the group 'Jewish Voice for Peace' protest Israel's expected ground assault on Gaza and call for an immediate ceasefire, inside the Cannon House Office Building next to the US Capitol in Washington DC, USA. EPA / WILL OLIVER
Activists from the group 'Jewish Voice for Peace' protest Israel's expected ground assault on Gaza and call for an immediate ceasefire, inside the Cannon House Office Building next to the US Capitol in Washington DC, USA. EPA / WILL OLIVER

In Pittsburgh, a team of activists unfurled a huge banner from the city’s historic, 19th century-built Smithfield Street Bridge that read: "Your taxes killed 22,000 people in Gaza - Stop the genocide."

Ms Weiner, who grew up in the Pittsburgh area, is a proud supporter of the group.

She and her family were part of the city’s Or L’Simcha Congregation, which merged with Tree of Life in the early 2010s.

“We would come to Squirrel Hill three of four times a week to go to synagogue, I went to the Hebrew school, I would help read Saturday services and Torah … my family was very involved,” she says.

Ms Weiner has happy memories from her time there.

She pauses for a moment before recalling Cecil and David Rosenthal, two brothers who were killed in the mass shooting.

“You would walk in and they always had a smile on their face … they were some of the kindest people I’ve ever met.”

She was also close with Joyce Feinberg, another victim of the attack, who comforted Ms Weiner when her mother passed away.

But supporting Israel was also an integral part of living in the community. Ms Weiner was involved with youth exchange programmes between Israeli and American students and also attended classes taught by Israeli teachers.

“The history lessons in particular were a very skewed view of the region,” she says. “There was almost no mention of the Nakba and the time around 1948 was portrayed as an independence struggle for Jewish Israelis.”

Ms Weiner began to think differently about Israel after living there for two years, where she met Palestinians and saw the border wall in the occupied West Bank - something she found particularly moving.

The Palestinian city of Abu Dis is seen near the Israeli separation barrier in the West Bank. Ahmad Gharabli / AFP Photo
The Palestinian city of Abu Dis is seen near the Israeli separation barrier in the West Bank. Ahmad Gharabli / AFP Photo

But it was hearing from Israeli settlers that shifted her views the most.

“You realise that there is something core and inherent to Zionism … that it is a colonial project,” she says.

“Everyone has to make a decision at some point and I made the decision that my commitment to justice is stronger than the connection to Israel that I had grown up with.”

Since October 7, she has watched with horror as the war has unfolded in Gaza.

“I see clips of parents mourning their children, I see clips of children crying for their families, I see horrible things.” she says.

People mourn as they collect the bodies of friends and relatives killed on February 1, 2024 in Rafah, Gaza. (Photo by Ahmad Hasaballah / Getty Images)
People mourn as they collect the bodies of friends and relatives killed on February 1, 2024 in Rafah, Gaza. (Photo by Ahmad Hasaballah / Getty Images)

“We could have predicted this six months ago … we knew this would be the outcome and nothing was done to stop it.”

The gulf between her opinions on Israel and that of the community in which she grew up has been hard on Ms Weiner. She struggles to go to Tree of Life, which is temporarily operating from a new building, due to its Zionist ideology.

“There were Israeli flags [there], there were prayers for the Israeli soldiers being said … I don’t want to pray for soldiers.”

In a visibly difficult moment, Ms Weiner admits she no longer speaks to family members who live in the occupied West Bank, as well as peers she used to know from her synagogue.

“We just don’t talk,” she says.

The National reached out to the Tree of Life synagogue for this story, but they chose not to comment.

'Something missing'

A couple of kilometres away from the Tree of Life synagogue, a sombre vigil calling for the release of Israeli hostages held by Hamas is under way.

According to Israel, more than 250 hostages were taken by Palestinian militants during the October 7 attack, many of whom remain unaccounted for.

A sea of Israeli and American flags fly at the intersection of Murray Avenue and Darlington Road, near kosher supermarkets and the Jewish Community Centre of Pittsburgh.

The face of Kfir Bibas, a nine-month old baby who was kidnapped with his mother and brother, is plastered on to a utility pole overlooking the dozens of people gathered.

They stand for the Israeli and American national anthems before a roster of speakers address the crowd, one of whom is a nurse that recently volunteered with injured Israeli soldiers near the Gaza border.

  • Resident of Squirrel Hill have been holding a weekly vigil for hostages held by Hamas
    Resident of Squirrel Hill have been holding a weekly vigil for hostages held by Hamas
  • Residents hang Israeli flags from their car windows
    Residents hang Israeli flags from their car windows
  • Pro-Israel residents of Squirrel Hill gather on the corner of Murray Avenue and Darlington Road
    Pro-Israel residents of Squirrel Hill gather on the corner of Murray Avenue and Darlington Road
  • A moment of silence is held at the vigil
    A moment of silence is held at the vigil
  • A nurse who volunteered in Israel during the war addresses the vigil
    A nurse who volunteered in Israel during the war addresses the vigil
  • Kfir Bibas was abducted by Hamas during the October 7 attack
    Kfir Bibas was abducted by Hamas during the October 7 attack
  • Attendees hold up signs in support of Israel
    Attendees hold up signs in support of Israel
  • Allegheny County Council member Samuel DeMarco III speaks to the crowd
    Allegheny County Council member Samuel DeMarco III speaks to the crowd
  • The Israeli and American national anthems are played during the vigil
    The Israeli and American national anthems are played during the vigil

The vigil has been held on this corner almost every Sunday since the war broke out. Ms Paris attends regularly.

She was deeply affected by the October 7 attack, waking up that morning to red alert notifications on her phone warning of hundreds of rockets being launched against Israel.

Watching the scenes unfold on television, she recalls telling her husband that their world had changed forever.

“We will never be the same,” she says. “Six months to the day, we are still reliving that nightmare.”

But she also felt like something was missing in the days following the assault that shocked the world.

Outside of the Jewish community, Ms Paris says, there wasn’t a sense of support like she had encountered after the Tree of Life shooting.

Julie Paris attends a vigil in Squirrel Hill for hostages still being held by Hamas
Julie Paris attends a vigil in Squirrel Hill for hostages still being held by Hamas

“Many of the same organisations that marched with the Jewish community were nowhere to be found … worst case, some of those organisations were celebrating Hamas’s attacks,” she says.

Ms Paris refers to parachute symbols which were shared online following October 7, an apparent reference to the Hamas fighters who flew into Israel that morning using motor-powered paragliding equipment.

She states that the community largely supports Israel as well as its continuing efforts to dismantle Hamas in Gaza and free the hostages.

“The lengths and the depths Israelis have to go to explain why they have a right to defend themselves is really unnerving,” she says.

“If you cannot condemn terrorism … then we know we are in a crisis.”

Boiling point

Much of the tension that had been building over the war in Gaza came to a boil during a raucous meeting at Allegheny County Council, the legislative branch of the county government which includes Pittsburgh.

Council members were debating a motion on March 5 that supported a ceasefire in the Israel-Gaza war. It would have called on Pennsylvania’s congressional delegation to urge the White House to seek an end to the conflict.

Almost 300 people signed up to speak at the meeting, which lasted for several hours.

“No solution that pits Jews against any other group will keep us well,” says Allie Levin, a Jewish resident of Squirrel Hill and member of Jewish Voice for Peace.

“White supremacy is the root cause of everything that endangers us, we share this enemy with our Palestinian and Arab peers and their humanity means our safety … I call for a ceasefire now.”

Ms Paris also spoke at the meeting, which she described as hostile, urging the council to vote no on the motion.

“This resolution is not about helping victims of war, but a debate of whether or not Israel has a right to exist,” she says.

Even Rabbi Jeffrey Myers of the Tree of Life synagogue, who narrowly escaped death during the mass shooting in 2018, made a speech that evening.

In this Monday, Oct. 18, 2021 photo, Rabbi Hazzan Jeffrey Myers, right, gives the invocation on the first day of the Eradicate Hate Global Summit in Pittsburgh. Rabbi Myers is a survivor of the Oct. 27, 2018 mass shooting at the Tree of Life synagogue. (AP Photo / Rebecca Droke)
In this Monday, Oct. 18, 2021 photo, Rabbi Hazzan Jeffrey Myers, right, gives the invocation on the first day of the Eradicate Hate Global Summit in Pittsburgh. Rabbi Myers is a survivor of the Oct. 27, 2018 mass shooting at the Tree of Life synagogue. (AP Photo / Rebecca Droke)

“We’ve got 446 bridges in Pittsburgh … you didn’t build bridges, you’ve divided a community,” he told council members who brought the ceasefire motion to a vote.

“This is not the place to discuss this issue. They’re doing it in Paris, that’s where the discussion belongs. Ceasefires have been put on the table, Hamas has rejected them.”

Unlike several other councils across the US that passed resolutions calling for a ceasefire, such as the cities of Chicago and Detroit, council members in Allegheny County voted against the motion 9-3.

“I know the difference between good and evil,” Samuel DeMarco III, a council representative who voted against the resolution, tells The National.

Samuel DeMarco III speaks at a vigil in Squirrel Hill in support of hostages held by Hamas
Samuel DeMarco III speaks at a vigil in Squirrel Hill in support of hostages held by Hamas

“I stand with Israel … nothing that was said could have changed my mind.”

But council representative Bethany Hallam, who co-sponsored the motion and refers to Israel’s actions in Gaza as a "genocide", says there was overwhelming public support for it.

She points to a resolution the council unanimously passed in the wake of the October 7 attack, which condemned Hamas.

“Once we did that … and after months of tens of thousands of Palestinians getting killed, we knew that we had to say something,” she tells The National.

“We were calling for a ceasefire on both sides … the people who spoke out against the resolution were overwhelmingly from Squirrel Hill, all the people that spoke out in favour were from all over Allegheny County, from all different backgrounds.”

Ms Paris decried ceasefire debates under way across US municipalities and blamed them for "pouring fuel on the fire at a time of rising anti-Semitic incidents".

A blood-like handprint is painted on a lawn sign showing support for Israel in Squirrel Hill
A blood-like handprint is painted on a lawn sign showing support for Israel in Squirrel Hill

She shares images and videos of attacks on homes and businesses in Squirrel Hill that have shown their support to Israel with signs and flags.

One records a person ripping down a placard and smashing windows, while another shows graffiti painted over posters drawing attention to hostages held by Hamas.

“This kind of rhetoric makes us less safe,” she says.

But Ms Weiner, who watched the council session online, said Jewish leaders should not speak on behalf of her and that Jewish Pittsburgh is not a political monolith.

"Despite all of the talk about how we have to build bridges, they don't want to build bridges in their own community," she says.

The biog

Simon Nadim has completed 7,000 dives. 

The hardest dive in the UAE is the German U-boat 110m down off the Fujairah coast. 

As a child, he loved the documentaries of Jacques Cousteau

He also led a team that discovered the long-lost portion of the Ines oil tanker. 

If you are interested in diving, he runs the XR Hub Dive Centre in Fujairah

 

Green ambitions
  • Trees: 1,500 to be planted, replacing 300 felled ones, with veteran oaks protected
  • Lake: Brown's centrepiece to be cleaned of silt that makes it as shallow as 2.5cm
  • Biodiversity: Bat cave to be added and habitats designed for kingfishers and little grebes
  • Flood risk: Longer grass, deeper lake, restored ponds and absorbent paths all meant to siphon off water 
The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

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

Farage on Muslim Brotherhood

Nigel Farage told Reform's annual conference that the party will proscribe the Muslim Brotherhood if he becomes Prime Minister.
"We will stop dangerous organisations with links to terrorism operating in our country," he said. "Quite why we've been so gutless about this – both Labour and Conservative – I don't know.
“All across the Middle East, countries have banned and proscribed the Muslim Brotherhood as a dangerous organisation. We will do the very same.”
It is 10 years since a ground-breaking report into the Muslim Brotherhood by Sir John Jenkins.
Among the former diplomat's findings was an assessment that “the use of extreme violence in the pursuit of the perfect Islamic society” has “never been institutionally disowned” by the movement.
The prime minister at the time, David Cameron, who commissioned the report, said membership or association with the Muslim Brotherhood was a "possible indicator of extremism" but it would not be banned.

Teachers' pay - what you need to know

Pay varies significantly depending on the school, its rating and the curriculum. Here's a rough guide as of January 2021:

- top end schools tend to pay Dh16,000-17,000 a month - plus a monthly housing allowance of up to Dh6,000. These tend to be British curriculum schools rated 'outstanding' or 'very good', followed by American schools

- average salary across curriculums and skill levels is about Dh10,000, recruiters say

- it is becoming more common for schools to provide accommodation, sometimes in an apartment block with other teachers, rather than hand teachers a cash housing allowance

- some strong performing schools have cut back on salaries since the pandemic began, sometimes offering Dh16,000 including the housing allowance, which reflects the slump in rental costs, and sheer demand for jobs

- maths and science teachers are most in demand and some schools will pay up to Dh3,000 more than other teachers in recognition of their technical skills

- at the other end of the market, teachers in some Indian schools, where fees are lower and competition among applicants is intense, can be paid as low as Dh3,000 per month

- in Indian schools, it has also become common for teachers to share residential accommodation, living in a block with colleagues

Closing the loophole on sugary drinks

As The National reported last year, non-fizzy sugared drinks were not covered when the original tax was introduced in 2017. Sports drinks sold in supermarkets were found to contain, on average, 20 grams of sugar per 500ml bottle.

The non-fizzy drink AriZona Iced Tea contains 65 grams of sugar – about 16 teaspoons – per 680ml can. The average can costs about Dh6, which would rise to Dh9.

Drinks such as Starbucks Bottled Mocha Frappuccino contain 31g of sugar in 270ml, while Nescafe Mocha in a can contains 15.6g of sugar in a 240ml can.

Flavoured water, long-life fruit juice concentrates, pre-packaged sweetened coffee drinks fall under the ‘sweetened drink’ category
 

Not taxed:

Freshly squeezed fruit juices, ground coffee beans, tea leaves and pre-prepared flavoured milkshakes do not come under the ‘sweetened drink’ band.

Red flags
  • Promises of high, fixed or 'guaranteed' returns.
  • Unregulated structured products or complex investments often used to bypass traditional safeguards.
  • Lack of clear information, vague language, no access to audited financials.
  • Overseas companies targeting investors in other jurisdictions - this can make legal recovery difficult.
  • Hard-selling tactics - creating urgency, offering 'exclusive' deals.

Courtesy: Carol Glynn, founder of Conscious Finance Coaching

Director: Laxman Utekar

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

Rating: 1/5

The specs

AT4 Ultimate, as tested

Engine: 6.2-litre V8

Power: 420hp

Torque: 623Nm

Transmission: 10-speed automatic

Price: From Dh330,800 (Elevation: Dh236,400; AT4: Dh286,800; Denali: Dh345,800)

On sale: Now

The specs
 
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
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

THE SIXTH SENSE

Starring: Bruce Willis, Toni Collette, Hayley Joel Osment

Director: M. Night Shyamalan

Rating: 5/5

Updated: May 06, 2024, 3:13 PM