Fifa's deputy general secretary is "100 per cent confident" the organisation's president Gianni Infantino will face no criminal charge, far less be convicted, as a result of the proceedings which have been opened against him.
Infantino is the subject of proceedings opened by a special federal public prosecutor in Switzerland over meetings he held in 2016 and 2017 with attorney general Michael Lauber.
The prosecutor, Stefan Keller, investigated anonymous complaints about the meetings and a statement announcing the opening of proceedings issued last Thursday said there were "indications of criminal conduct" in relation to them.
Fifa and Infantino categorically deny any wrongdoing in relation to the meetings, and deputy general secretary Alasdair Bell said on Monday: "There is something a little bit grotesque and unfair about all this because we are 100 per cent confident that there will never be a criminal charge, far less a criminal conviction against the Fifa president.
"But we have a situation, and we have to acknowledge this, where objectively there is damage to both Fifa and to the Fifa president simply because of the existence of this criminal investigation and we think that's not right."
Fifa say the meetings were held to offer the attorney general the world governing body's full support in its investigations of the alleged criminal activities of the old regime under Sepp Blatter, which Bell referred to as an "organised kleptocracy".
Neither Infantino nor Lauber took notes from any of the meetings, but Fifa insist that the absence of them, or Infantino's inability to recollect details of what was discussed, is not sufficient to warrant a criminal complaint or an investigation.
"We, Fifa , and Gianni Infantino, president of Fifa , have absolutely nothing to hide," Bell said.
"We want the truth to come out, we want to be as transparent as possible, we welcome questions.
"There is no factual basis whatsoever for this criminal investigation. There is no description of criminal conduct of any kind that has been communicated to Fifa, unless meeting the attorney general has somehow become a crime in Switzerland which I rather doubt.
"We have no idea what it is that the Fifa president is supposed to have done wrong or which could even remotely be described as criminal conduct. He went to see the attorney general because it is part of his job to do so."
Lauber has tendered his resignation after an investigation by the supervisory authority for the office of the attorney general found he had concealed the meeting with Infantino.
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Tottenham v Ajax, Tuesday, 11pm (UAE).
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Console: PlayStation 1 & 5, Sega Saturn
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Family: Mother of eight children and has 10 grandchildren
Favourite traditional dish: Al Harees, a slow cooked porridge-like dish made from boiled cracked or coarsely ground wheat mixed with meat or chicken
Favourite book: My early life by Sheikh Dr Sultan bin Muhammad Al Qasimi, the Ruler of Sharjah
Favourite quote: By Sheikh Zayed, the UAE's Founding Father, “Those who have no past will have no present or future.”
KEY DEVELOPMENTS IN MARITIME DISPUTE
2000: Israel withdraws from Lebanon after nearly 30 years without an officially demarcated border. The UN establishes the Blue Line to act as the frontier.
2007: Lebanon and Cyprus define their respective exclusive economic zones to facilitate oil and gas exploration. Israel uses this to define its EEZ with Cyprus
2011: Lebanon disputes Israeli-proposed line and submits documents to UN showing different EEZ. Cyprus offers to mediate without much progress.
2018: Lebanon signs first offshore oil and gas licencing deal with consortium of France’s Total, Italy’s Eni and Russia’s Novatek.
2018-2019: US seeks to mediate between Israel and Lebanon to prevent clashes over oil and gas resources.
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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
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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
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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
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