A picture from Iran's Mizan News agency of the court in which 10 military personnel are on trial for the downing of Ukraine International Airlines flight PS752. AFP
A picture from Iran's Mizan News agency of the court in which 10 military personnel are on trial for the downing of Ukraine International Airlines flight PS752. AFP
A picture from Iran's Mizan News agency of the court in which 10 military personnel are on trial for the downing of Ukraine International Airlines flight PS752. AFP
A picture from Iran's Mizan News agency of the court in which 10 military personnel are on trial for the downing of Ukraine International Airlines flight PS752. AFP


Iran must come clean on the Ukraine airline strike


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November 24, 2021

On January 8, 2020, two Iranian missiles struck Ukraine International Airlines flight PS752 just minutes after its departure from Tehran's Imam Khomeini International Airport. It claimed the lives of all 176 passengers and crew. Victims were from Canada, Ukraine, Afghanistan and the UK, to name just a few.

The strike took place during a particularly tense period between the US and Iran, one which threatened gravely the security of the entire region. Nowhere was this more true than in Iraq, where Tehran had been consistently ramping up attacks on US and Iraqi targets via its many proxies in the country. Then, less than a week before flight PS752 was shot down, former US president Donald Trump ordered an air strike that killed one of Iran's most prominent generals at the time, Qassem Suleimani.

Tensions reached boiling point. But the biggest number of deaths during the episode would turn out not to be among military personnel, rather unassuming passengers onboard a defenceless civilian aircraft.

The events leading up to the flight PS752 disaster are under intense investigation. The facts we know so far are that two missiles hit the plane just after takeoff. But almost two years on, little more is known about the conditions that led to the disaster, and who is responsible. This is not for want of trying; Ukraine and Canada have completed lengthy reports on the matter.

Iran's efforts to get to the truth are lacking, however. On Sunday, a new trial began and 10 anonymous military defendants of "various rank" are in the docks. Nonetheless, there are grounds to suspect the process is not being conducted in good faith. Pictures from state media of the courtroom show the judge sitting in front of a banner emblazoned with, "the court reviewing the incident of flight PS752 Ukraine", which some victims say deflects the fact that it was Iran's forces that downed the plane. The scene appears more photoshoot than court of law.

  • Relatives of crew members of the Ukraine International Airlines Flight PS752 which crashed near Tehran a year ago react during a commemorative ceremony in Kiev, Ukraine, 08 January 2021. EPA
    Relatives of crew members of the Ukraine International Airlines Flight PS752 which crashed near Tehran a year ago react during a commemorative ceremony in Kiev, Ukraine, 08 January 2021. EPA
  • Mourners console each other during a vigil for the victims of Ukrainian Airlines flight 752 which crashed in Iran during a vigil at Mel Lastman Square in Toronto, Ontario on January 9, 2020. AFP
    Mourners console each other during a vigil for the victims of Ukrainian Airlines flight 752 which crashed in Iran during a vigil at Mel Lastman Square in Toronto, Ontario on January 9, 2020. AFP
  • Iranian students hold pictures of victims during a memorial for the passengers of the Ukraine plane crash, in University of Tehran on January 14, 2020. AFP
    Iranian students hold pictures of victims during a memorial for the passengers of the Ukraine plane crash, in University of Tehran on January 14, 2020. AFP
  • Relatives and colleagues attend a tribute ceremony and react in front of the flag-draped coffins of the 11 Ukrainians who died in a plane mistakenly shot down by Iran during a spike in tensions with Washington, which arrived in Boryapil airport, outside Kiev, on January 19, 2020.AFP
    Relatives and colleagues attend a tribute ceremony and react in front of the flag-draped coffins of the 11 Ukrainians who died in a plane mistakenly shot down by Iran during a spike in tensions with Washington, which arrived in Boryapil airport, outside Kiev, on January 19, 2020.AFP
  • A mourner lights a candle at a memorial service for the victims of Ukrainian Airlines flight PS752 crash in Iran at Storkyrkan church in Stockholm on January 15, 2020. AFP
    A mourner lights a candle at a memorial service for the victims of Ukrainian Airlines flight PS752 crash in Iran at Storkyrkan church in Stockholm on January 15, 2020. AFP
  • Pilots and crew members attend a tribute ceremony of the 11 Ukrainians who died in a plane mistakenly shot down by Iran during a spike in tensions with Washington, which arrived in Boryapil airport, outside Kiev, on January 19, 2020. AFP
    Pilots and crew members attend a tribute ceremony of the 11 Ukrainians who died in a plane mistakenly shot down by Iran during a spike in tensions with Washington, which arrived in Boryapil airport, outside Kiev, on January 19, 2020. AFP
  • Relatives of the 11 Ukrainians who died in a plane mistakenly shot down by Iran in January, react during a ceremony unveiling a memorial stone at the site of the future monument at the Boryspil International airport outside Kiev on February 17, 2020. AFP
    Relatives of the 11 Ukrainians who died in a plane mistakenly shot down by Iran in January, react during a ceremony unveiling a memorial stone at the site of the future monument at the Boryspil International airport outside Kiev on February 17, 2020. AFP
  • A relative attends a tribute ceremony and reacts in front of the flag-draped coffins of the 11 Ukrainians who died in a plane mistakenly shot down by Iran during a spike in tensions with Washington, which arrived in Boryapil airport, outside Kiev, on January 19, 2020. AFP
    A relative attends a tribute ceremony and reacts in front of the flag-draped coffins of the 11 Ukrainians who died in a plane mistakenly shot down by Iran during a spike in tensions with Washington, which arrived in Boryapil airport, outside Kiev, on January 19, 2020. AFP
  • Justin Trudeau Prime Minister of Canada place flowers on Parliament Hill during vigil for the victims who were killed in a plane crash in Iran on January 9, 2020 in Ottawa, Canada. AFP
    Justin Trudeau Prime Minister of Canada place flowers on Parliament Hill during vigil for the victims who were killed in a plane crash in Iran on January 9, 2020 in Ottawa, Canada. AFP

Due process, not pictures, will get justice for the victims. It will be a long campaign. In the immediate aftermath of the crash, Iran's armed forces denied any responsibility, blaming it instead on a fire. It eventually admitted that the IRGC mistakenly shot down the plane, but 22 months since, no new details have emerged. Instead, international aviation experts investigating the scene have been closely monitored and there are accusations that the crash site and evidence related to it was tampered with, including the personal belongings of victims.

The heart of the case should be determining where responsibility lies, something that will be hard to do in a system that is widely mistrusted. Indeed, Ukraine's ambassador to Tehran, Sergey Burdylyak, has said he will not attend this latest court case, in protest of what his country says is Iranian non-compliance "with obligations under international law and to provide requested information to Ukrainian authorities".

The many families and countries affected by the strike should be able to follow a robust and open judicial process, rather than look on as pre-approved pictures are released in drabs. The trial can build such legitimacy by making public vital documents relating to the events, miscommunications and lax protocols that led the strike being launched.

Most importantly and, unfortunately, most unlikely, Iran must hold those who are truly responsible to account. Only that will make sure such an inexcusable tragedy never happens again.

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Profile of Tamatem

Date started: March 2013

Founder: Hussam Hammo

Based: Amman, Jordan

Employees: 55

Funding: $6m

Funders: Wamda Capital, Modern Electronics (part of Al Falaisah Group) and North Base Media

The Florida Project

Director: Sean Baker

Starring: Bria Vinaite, Brooklynn Prince, Willem Dafoe

Four stars

The biog

Favourite food: Tabbouleh, greek salad and sushi

Favourite TV show: That 70s Show

Favourite animal: Ferrets, they are smart, sensitive, playful and loving

Favourite holiday destination: Seychelles, my resolution for 2020 is to visit as many spiritual retreats and animal shelters across the world as I can

Name of first pet: Eddy, a Persian cat that showed up at our home

Favourite dog breed: I love them all - if I had to pick Yorkshire terrier for small dogs and St Bernard's for big

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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- Carbonated drinks, sweet or savoury packaged snacks, confectionery, mass-produced packaged breads and buns 

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Moon Music

Artist: Coldplay

Label: Parlophone/Atlantic

Number of tracks: 10

Rating: 3/5

The biog

Age: 19 

Profession: medical student at UAE university 

Favourite book: The Ocean at The End of The Lane by Neil Gaiman

Role model: Parents, followed by Fazza (Shiekh Hamdan bin Mohammed)

Favourite poet: Edger Allen Poe 

The Penguin

Starring: Colin Farrell, Cristin Milioti, Rhenzy Feliz

Creator: Lauren LeFranc

Rating: 4/5

The bio

Favourite book: Peter Rabbit. I used to read it to my three children and still read it myself. If I am feeling down it brings back good memories.

Best thing about your job: Getting to help people. My mum always told me never to pass up an opportunity to do a good deed.

Best part of life in the UAE: The weather. The constant sunshine is amazing and there is always something to do, you have so many options when it comes to how to spend your day.

Favourite holiday destination: Malaysia. I went there for my honeymoon and ended up volunteering to teach local children for a few hours each day. It is such a special place and I plan to retire there one day.

MATCH INFO

Uefa Champions League semi-final, second leg result:

Ajax 2-3 Tottenham

Tottenham advance on away goals rule after tie ends 3-3 on aggregate

Final: June 1, Madrid

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Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants

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F1 The Movie

Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem

Director: Joseph Kosinski

Rating: 4/5

Company profile

Date started: January, 2014

Founders: Mike Dawson, Varuna Singh, and Benita Rowe

Based: Dubai

Sector: Education technology

Size: Five employees

Investment: $100,000 from the ExpoLive Innovation Grant programme in 2018 and an initial $30,000 pre-seed investment from the Turn8 Accelerator in 2014. Most of the projects are government funded.

Partners/incubators: Turn8 Accelerator; In5 Innovation Centre; Expo Live Innovation Impact Grant Programme; Dubai Future Accelerators; FHI 360; VSO and Consult and Coach for a Cause (C3)

SPECS

Engine: 4-litre V8 twin-turbo
Power: 630hp
Torque: 850Nm
Transmission: 8-speed Tiptronic automatic
Price: From Dh599,000
On sale: Now

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