Somalia on Monday accused Israel of undermining stability in the Horn of Africa by recognising the breakaway region of Somaliland as an independent nation, drawing condemnation from Mogadishu.
Abukar Osman, Somalia’s ambassador to the UN, told the Security Council that the “act of aggression” was aimed at encouraging fragmentation of his country.
“No external actor has the legitimacy or authority to alter the unity, the sovereignty or territorial configuration of Somalia or any other sovereign state,” he said.
Mr Osman urged UN members to “firmly reject and condemn” the move, which last week made Israel the first country in more than three decades to recognise Somaliland’s independence.
The announcement brought opposition from the African Union, Gulf states and the Organisation of Islamic Co-operation, all of which maintain that Somaliland remains part of Somalia’s internationally recognised borders.
At the emergency Security Council session, the US strongly defended Israel’s decision, accusing the council of “persistent double standards” over diplomatic recognitions.
“Israel has the same right to conduct diplomatic relations as any other sovereign state,” US deputy ambassador Tammy Bruce said.
“Earlier this year, several countries, including members of this council, made the unilateral decision to recognise a non-existing state, and yet no emergency meeting was called to express this so-called outrage.”
But Ms Bruce emphasised that Washington continues to support Somalia’s sovereignty and territorial integrity, saying there has been “no change” to US policy and “no announcement to make regarding recognition of Somaliland".
Somaliland declared independence in 1991 as Somalia descended into civil war after the fall of dictator Siad Barre.
The region has since run its own affairs, maintaining a separate currency, security forces and government institutions, and has enjoyed relative stability compared with the rest of Somalia, where Al Shabab militants continue to stage attacks in Mogadishu.
Before the meeting, Israeli UN envoy Danny Danon said the council’s response demonstrated a “one-sidedness and hypocrisy", pointing to recognitions of Palestinian statehood this year.
“When Israel exercises its sovereign powers and acts in accordance with international law, the Security Council convenes for an urgent session,” he said. “This illustrates the one-sidedness and hypocrisy of some of the council members."
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Points to remember
- Debate the issue, don't attack the person
- Build the relationship and dialogue by seeking to find common ground
- Express passion for the issue but be aware of when you're losing control or when there's anger. If there is, pause and take some time out.
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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
