• A police officer stands guard outside the King Baudouin Stadium following the Euro 2024 qualifying football match between Belgium and Sweden in Brussels on October 16, 2023, after two Swedes were shot dead in an attack in Brussels. Belgium's Euro 2024 qualifier against Sweden was abandoned at half-time and fans were kept in the stadium for security reasons after two Swedes were shot dead in an attack in Brussels on October 16, 2023. (Photo by JOHN THYS / AFP)
    A police officer stands guard outside the King Baudouin Stadium following the Euro 2024 qualifying football match between Belgium and Sweden in Brussels on October 16, 2023, after two Swedes were shot dead in an attack in Brussels. Belgium's Euro 2024 qualifier against Sweden was abandoned at half-time and fans were kept in the stadium for security reasons after two Swedes were shot dead in an attack in Brussels on October 16, 2023. (Photo by JOHN THYS / AFP)
  • People walk outside King Baudouin Stadium after play was suspended following the shooting. Reuters
    People walk outside King Baudouin Stadium after play was suspended following the shooting. Reuters
  • Swedish players Samuel Gustafson and Emil Holm wait to leave the stadium. Reuters
    Swedish players Samuel Gustafson and Emil Holm wait to leave the stadium. Reuters
  • The score was 1-1 at half-time when the decision was taken to suspend the game. AFP
    The score was 1-1 at half-time when the decision was taken to suspend the game. AFP
  • Fans were told to stay in the stadium until it was safe to leave amid reports that the victims were wearing Swedish football shirts. AFP
    Fans were told to stay in the stadium until it was safe to leave amid reports that the victims were wearing Swedish football shirts. AFP
  • Swedish fans react at half-time as the match against Belgium is abandoned. Getty Images
    Swedish fans react at half-time as the match against Belgium is abandoned. Getty Images
  • Police officers stand guard as supporters leave. AFP
    Police officers stand guard as supporters leave. AFP
  • Belgium football player Romelu Lukaku leaves the stadium. Reuters
    Belgium football player Romelu Lukaku leaves the stadium. Reuters
  • The 35,000 supporters were eventually allowed to leave in groups shortly after midnight local time. AFP
    The 35,000 supporters were eventually allowed to leave in groups shortly after midnight local time. AFP
  • Belgian midfielder Jeremy Doku, second from left, leaves. AFP
    Belgian midfielder Jeremy Doku, second from left, leaves. AFP
  • Supporters look through the fence as they wait to leave. AP
    Supporters look through the fence as they wait to leave. AP
  • A supporter is comforted on the stands after the match was suspended. AP
    A supporter is comforted on the stands after the match was suspended. AP

Sweden players take overnight flight home and return to clubs after shooting in Belgium


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Sweden players were returning to their clubs on Tuesday after taking an overnight flight home from Brussels following the suspension of their Euro 2024 qualifier against Belgium because a gunman killed two Swedish nationals before kickoff.

It remained unclear on Tuesday whether the match would be completed at a later date. European football governing body Uefa said it was too early to make any decision and that “further communication will be made in due course.”

Belgium and Austria have qualified from Group F for the tournament to be held in Germany next year but both teams can still win the group.

The squad went directly to the airport and flew back to Sweden once they were allowed to leave King Baudouin Stadium, which was locked down for two-and-a-half hours for security reasons before officials began an evacuation process around midnight local time.

It was around 4am local time when the last of the Swedish supporters – totaling about 650, according to the Swedish Football Association – left the stadium under police surveillance, along with some staff from the federation.

All hotels where Swedish supporters were staying were also guarded by police, the federation said.

The Swedish FA confirmed to the Associated Press that the national team players were now making their way back to their clubs.

The suspect in the shooting was shot dead by police on Tuesday, Belgian Interior Minister Annelies Verlinden said, and the weapon believed to have been used by the man has been recovered.

Swedish FA officials said information about the shooting incident, which also led to another Swedish national getting seriously injured and taken to hospital, reached them just before the match began and that Belgian authorities and police considered the game should be played because the stadium was viewed as the safest place for Swedish fans.

A decision was made to halt the match at halftime.

Martin Fredman, the federation’s head of security, said about 400 Swedish fans “received help during the evening and night".

“The cooperation between supporters, federations and authorities has worked very well in an extremely stressful situation,” Fredman said.

More than two hours after the game was suspended, a message flashed on the big stadium screen saying, “Fans, you can leave the stadium calmly.” Stand after stand emptied onto streets filled with police as the search for the attacker continued.

“Frustrated, confused, scared. I think everyone was quite scared,” said Caroline Lochs, a fan from Antwerp.

Brussels mayor Philippe Close told La Premiere radio that the game had not been regarded as a high-risk match.

Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

The End of Loneliness
Benedict Wells
Translated from the German by Charlotte Collins
Sceptre

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Global institutions: BlackRock and KKR

US-based BlackRock is the world's largest asset manager, with $5.98 trillion of assets under management as of the end of last year. The New York firm run by Larry Fink provides investment management services to institutional clients and retail investors including governments, sovereign wealth funds, corporations, banks and charitable foundations around the world, through a variety of investment vehicles.

KKR & Co, or Kohlberg Kravis Roberts, is a global private equity and investment firm with around $195 billion of assets as of the end of last year. The New York-based firm, founded by Henry Kravis and George Roberts, invests in multiple alternative asset classes through direct or fund-to-fund investments with a particular focus on infrastructure, technology, healthcare, real estate and energy.

 

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Dubai World Cup factbox

Most wins by a trainer: Godolphin’s Saeed bin Suroor(9)

Most wins by a jockey: Jerry Bailey(4)

Most wins by an owner: Godolphin(9)

Most wins by a horse: Godolphin’s Thunder Snow(2)

The biog

Name: Dhabia Khalifa AlQubaisi

Age: 23

How she spends spare time: Playing with cats at the clinic and feeding them

Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need

Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman

Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs 

Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing

Anti-semitic attacks
The annual report by the Community Security Trust, which advises the Jewish community on security , warned on Thursday that anti-Semitic incidents in Britain had reached a record high.

It found there had been 2,255 anti-Semitic incidents reported in 2021, a rise of 34 per cent from the previous year.

The report detailed the convictions of a number of people for anti-Semitic crimes, including one man who was jailed for setting up a neo-Nazi group which had encouraged “the eradication of Jewish people” and another who had posted anti-Semitic homemade videos on social media. 

If you go

The flights Etihad (www.etihad.com) and Spice Jet (www.spicejet.com) fly direct from Abu Dhabi and Dubai to Pune respectively from Dh1,000 return including taxes. Pune airport is 90 minutes away by road. 

The hotels A stay at Atmantan Wellness Resort (www.atmantan.com) costs from Rs24,000 (Dh1,235) per night, including taxes, consultations, meals and a treatment package.
 

Scoreline

Saudi Arabia 1-0 Japan

 Saudi Arabia Al Muwallad 63’

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Name: ARDH Collective
Based: Dubai
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
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Directors: Avinash Arun, Prosit Roy 

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Benefits of first-time home buyers' scheme
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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

Updated: October 17, 2023, 12:06 PM