A soldier stands in silence during a wreath laying ceremony yesterday in Longreach, Australia. The 2015 Anzac Troop Train Re-Enactment commemorates the 100 year celebration of Anzac, the steam train with nine authentic refurbished carriages will travel from Winton to Brisbane stopping overnight at Longreach, Emerald, Rockhampton and Maryborough. 225 passengers, many of whom are family members of service men and women, will stop along the way and pay their respects to those who served during re-enactment ceremonies. Lisa Maree Williams / Getty Images
A soldier stands in silence during a wreath laying ceremony yesterday in Longreach, Australia. The 2015 Anzac Troop Train Re-Enactment commemorates the 100 year celebration of Anzac, the steam train with nine authentic refurbished carriages will travel from Winton to Brisbane stopping overnight at Longreach, Emerald, Rockhampton and Maryborough. 225 passengers, many of whom are family members of service men and women, will stop along the way and pay their respects to those who served during re-enactment ceremonies. Lisa Maree Williams / Getty Images
A soldier stands in silence during a wreath laying ceremony yesterday in Longreach, Australia. The 2015 Anzac Troop Train Re-Enactment commemorates the 100 year celebration of Anzac, the steam train with nine authentic refurbished carriages will travel from Winton to Brisbane stopping overnight at Longreach, Emerald, Rockhampton and Maryborough. 225 passengers, many of whom are family members of service men and women, will stop along the way and pay their respects to those who served during re-enactment ceremonies. Lisa Maree Williams / Getty Images
A soldier stands in silence during a wreath laying ceremony yesterday in Longreach, Australia. The 2015 Anzac Troop Train Re-Enactment commemorates the 100 year celebration of Anzac, the steam train w

Anzac spirit still burns as allies commit to stability in this region


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In the predawn darkness of April 25, 1915, soldiers of the Australian and New Zealand Army Corps, later to become known as Anzacs, waded ashore on the beaches and rocky outcrops of the Gallipoli peninsula in Turkey.

What were they doing there?

Both countries were very new entities with strong government, cultural and security links to the British Empire. Britain was at war with Germany, the Austro-Hungarian Empire and the Ottoman Empire. As a result, Australia and New Zealand were also at war. The objective of the Gallipoli campaign was to relieve pressure on the Western Front by moving up the Turkish peninsula, capturing Constantinople (now Istanbul) and thereby forcing the surrender of the Ottomans.

For Australians and New Zealanders who had up to that point been primarily focused on the domestic imperative of establishing ourselves as new countries, the reception in Gallipoli came as a rude shock. The Ottoman soldiers, heroically led by Mustafa Kemal Atatürk, later to become the founder of modern Turkey, were waiting for them in well-prepared defensive positions, supported by very difficult terrain.

By the end of the first day of fighting, more than 2,000 Australians and New Zealanders had been killed or wounded. By the end of the Gallipoli campaign in December 1915, 8,709 Australians and 2,721 New Zealanders had made the ultimate sacrifice (some 86,692 Ottoman troops also perished in the fighting). For the Anzacs, these figures were to increase significantly by the end of the First World War, when more than 60,000 Australians and 18,000 New Zealanders in total lost their lives.

The Gallipoli campaign was the first major combined military action fought by soldiers from Australia and New Zealand. Failure though it was, it has become over the years to be interpreted by many as the seminal moment in the history of both nations, where we became known on the stage of international affairs.

Since the First World War, Anzac Day has become a special commemoration for Australians and New Zealanders to remember the sacrifices of our serving men and women in all wars and theatres. This includes the Second World War, Korea, Vietnam, Iraq and Afghanistan, along with many peacekeeping missions.

For many, the Anzac ethos or spirit – mateship, sacrifice, defiance in the face of adversity – is a defining trait of our respective national identities. It binds Australians and New Zealanders forever in a way that nothing else – not even competitive sporting rivalries such as rugby or cricket – could possibly achieve.

In New Zealand, there is a Maori saying: “He Toa Taumata Rau” or “Courage has many resting places”. The Anzacs were the first, but have not been the last of our young people who have together served their countries with distinction in places far from home.

Dawn services take place annually in both Abu Dhabi and Dubai. These are important events for the growing numbers of Australians and New Zealanders who live in the UAE (over 20,000) or visit this country (more than 350,000 every year). They also take on added significance given the shared determination and military contribution from the UAE, Australia and New Zealand forces to fight ISIL extremists. The UAE is taking part in coalition air operations over Syria. Australian air force elements are attacking ISIL positions in Iraq.

Australia and New Zealand have also recently announced a contribution of up to 400 personnel to build the capacity of Iraqi army units. These actions demonstrate our shared commitment to supporting the maintenance of a stable and prosperous region.

Dawn services are solemn and moving occasions, beginning at 5am in the predawn darkness, the same that our troops faced at Gallipoli, and concluding in the light. The services are open to all members of the public and there is no admission fee. We expect significant turnouts as we mark the 100th anniversary of Anzac Day this year.

Lest we forget.

Pablo Kang is the Australian ambassador to the UAE

On Twitter: @AusAmbUAE

Jeremy Clarke-Watson is the New Zealand ambassador to the UAE

The Abu Dhabi Dawn Service on Saturday, April 25, will begin at 5am sharp on the Falcon Lawn at the Fairmont Bab Al Bahr Hotel. Details of other services can be found at www.uae.embassy.gov.au

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Ahmed Raza (Captain), Rohan Mustafa, Jonathan Figy, CP Rizwan, Junaid Siddique, Mohammad Usman, Basil Hameed, Zawar Farid, Vriitya Aravind (WK), Waheed Ahmed, Karthik Meiyappan, Zahoor Khan, Darius D'Silva, Chirag Suri

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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