Yemeni policemen stand next to wreckage at the scene of a car bombing outside a police academy in Sanaa. (Hani Mohammed / AP)
Yemeni policemen stand next to wreckage at the scene of a car bombing outside a police academy in Sanaa. (Hani Mohammed / AP)
Yemeni policemen stand next to wreckage at the scene of a car bombing outside a police academy in Sanaa. (Hani Mohammed / AP)
Yemeni policemen stand next to wreckage at the scene of a car bombing outside a police academy in Sanaa. (Hani Mohammed / AP)

There will be blowback for Iran in Yemen


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History is repeating itself, this time in Yemen. The circumstances that pushed Iraq to its current predicament are taking place on the other side of the Arabian Peninsula. They are being conducted by many of the same actors. And the result, if drastic measures are not taken, will be the same: fragmentation, civil war and ­catastrophe for the region.

Yesterday, a suicide bomber targeted a police academy in the capital Sanaa, killing at least 30. No one claimed responsibility, but it follows a series of attacks on targets in Yemen by Al Qaeda, which is gaining strength in the country. Why?

To answer that, think back to Iraq’s western provinces over the past two years. Majority-Sunni, these provinces turned to militant groups because they felt marginalised by the Shia-led government in Baghdad. Despite warnings that Nouri Al Maliki needed to lead an inclusive government and stop favouring the Shia, he continued to marginalise Sunni communities. The result was the entrenchment of ISIL and, eventually, the takeover of Iraq’s second city Mosul.

The same thing is happening now, among Yemen’s Sunnis. The Shia Houthi, who have expanded rapidly to take over the capital, are seeking to extend their power across the country. The central government is unwilling or unable to fight back, and so Sunnis are turning to Al Qaeda as the only group willing, as they see it, to stand up for their rights.

At the same time, as in Iraq, the US is playing a detrimental role. Its drone strikes in Yemen target militants but also kill innocent people and families – all without recourse. This anger has helped Al Qaeda’s appeal.

But the real hand, of course, is the same as in Iraq. It is Iran that supports the Houthis, on the assumption that a fragmented Yemen will cause problems for the GCC and particularly Saudi Arabia. That strategy is beginning to work.

The GCC must not sit idly by while Iran plays its destructive game. And Iran must recognise that it is creating a monster it will one day be unable to control. The blowback from its meddling in Syria and Iraq has claimed Iranian lives; its machinations in Yemen will do the same. Iran should not be surprised that the world measures it by both words and deeds.

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

How to register as a donor

1) Organ donors can register on the Hayat app, run by the Ministry of Health and Prevention

2) There are about 11,000 patients in the country in need of organ transplants

3) People must be over 21. Emiratis and residents can register. 

4) The campaign uses the hashtag  #donate_hope

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

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