At first glance, the repeated detention in Yemen of UN and NGO workers by the country’s Houthi rebels suggests a militant group lashing out after suffering a string of recent setbacks.
The National reported on Wednesday that armed men raided offices belonging to the Red Cross in Sanaa this week for the first time, questioning dozens of people. Given that the Red Cross mediated for the release of UN and civil society figures during previous rounds of Houthi harassment, this is an alarming escalation. The decision to target aid workers raises larger questions about the militants' strategy.
The Houthis have lost several senior political and military figures to Israeli air strikes, and the Gaza ceasefire has undermined the group’s excuse for its Red Sea shipping attacks. When combined with the rebels’ domestic unpopularity – an October 2024 survey by the Sanaa Centre for Strategic Studies found that only 8 per cent of respondents in Houthi-controlled areas viewed the militants positively – plus the stagnation of the country’s peace process, it is apparent that the gunmen have few cards to play.
By detaining dozens of local and foreign humanitarians, the Houthis may think they are gaining political and diplomatic leverage. In reality, the rebels are alienating the few remaining international bodies with which they have a functional relationship. The main losers in all this are the millions of impoverished Yemenis who rely on outside aid.
This point was underlined by UN Special Envoy for Yemen, Hans Grundberg, this week. Speaking on Wednesday, Mr Grundberg said the “continued arbitrary detention” of its staff “undermines the UN’s ability to deliver critical humanitarian aid in areas under [Houthi] control and erodes the trust essential for mediation”.
This tactic that has been seen elsewhere in the region, too. Iran, the Houthis’ main backer, for years has been accused of detaining foreign civilians to use as bargaining chips. Given that Iran has used these hostages to achieve a number of high-profile prisoner swaps with rival countries, perhaps the Houthi leadership has decided that it could gain from using similar tactics.
The rebels are alienating the few remaining international bodies with which they have a functional relationship. The main losers in all this are the millions of impoverished Yemenis who rely on outside aid
This would be a mistake. The Houthis’ military capabilities are a fraction of those of the Iranian state and the rebels’ main point of leverage – their ability to disrupt international shipping – has decreasing value as the war in Gaza abates. In fact, Palestine actually presents an opportunity for the rebels to step back from trying to strong-arm the international community and re-engage with efforts to find a political settlement in Yemen.
Most Yemenis want to see a different way forward. The Sanaa Centre survey found that more than three quarters (76 per cent) of respondents believed the escalation seen in the Red Sea since the war on Gaza hindered the peace process. As the fragile Gaza ceasefire holds and the Houthis having indicated this week that they will cease their attacks, there is space for diplomacy that allows for legitimate governance in Yemen. Arresting and detaining UN personnel and others undermines this and leaves Yemenis in further danger of escalation and humanitarian suffering.
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The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
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MATCH INFO
Barcelona v Real Madrid, 11pm UAE
Match is on BeIN Sports
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
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 Two Popes
Director: Fernando Meirelles
Stars: Anthony Hopkins, Jonathan Pryce
Four out of five stars
Difference between fractional ownership and timeshare
Although similar in its appearance, the concept of a fractional title deed is unlike that of a timeshare, which usually involves multiple investors buying “time” in a property whereby the owner has the right to occupation for a specified period of time in any year, as opposed to the actual real estate, said John Peacock, Head of Indirect Tax and Conveyancing, BSA Ahmad Bin Hezeem & Associates, a law firm.
MATCH INFO
Quarter-finals
Saturday (all times UAE)
England v Australia, 11.15am
New Zealand v Ireland, 2.15pm
Sunday
Wales v France, 11.15am
Japan v South Africa, 2.15pm
'Worse than a prison sentence'
Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.
“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.
“They were living in perpetual mystery as to how their futures would pan out, and what that would be.
“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.
“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.
“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”
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