An Emirati couple who were shot by a gunman in Prague are scheduled to be airlifted to Munich for further medical treatment by the end of this week.
Ahmed Ibrahim Obaid Ali Al Ali and his wife Rowdah Al Mehrezi were on holiday in the Czech capital with their two daughters when they were injured in the mass shooting nearly two weeks ago.
They were returning to a nearby hotel when a student opened fire in the city's Charles University campus at about 4pm on December 21, in an incident which left 14 dead and 25 injured.
After Mr Al Ali was shot in the shoulder and collarbone, Ms Al Mehrezi grabbed their daughters, 10-year-old Maryam and eight-year-old Latifa, in a bid to hide out of the gunman's sight.
After leaving the girls in a safe position, she ran back to Mr Al Ali, who was lying on the ground screaming for help. As she was running to him, she was shot twice – with two bullets puncturing her liver, intestine and lungs.
Although doctors initially considered her chances of survival low, Ms Al Mehrezi can now speak. Her and her husband are both in a stable condition but remain in intensive care as they prepare for a transfer to Munich later this week for further treatment.
Mr Al Ali is the director general of Umm Al Quwain municipality and Ms Al Mehrizi is the director of marketing and corporate communication at Dubai's Road and Transport Authority.
“The support we have received from the [UAE] leadership from the moment of this incident is overwhelming,” her elder brother, Khalifa Al Mehrezi, told The National.
The 50-year-old, who flew to be with his 37-year-old sister after the shooting, added: “There are no words to describe our gratitude – from the leadership’s daily calls, to the tremendous support and prayers my family have been receiving from UAE nationals. It's humbling.”
The children, Maryam and Latifa, were flown back to the UAE immediately after the shooting and representatives from the Ministry of Foreign Affairs have been with the wounded couple to offer support.
There are no words to describe our gratitude
Khalifa Al Mehrezi,
brother of Rowdah Al Mehrezi
After the attack, Sheikh Abdullah bin Zayed, Minister of Foreign Affairs, thanked the Czech Republic for their treatment of the Emirati couple.
He condemned the shooting and wished other injured victims a quick recovery.
Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, called the couple to check on them and issued directives to authorities to ensure the couple received the best care possible.
Sheikh Saud bin Rashid Al Mualla, Ruler of Umm Al Quwain, also called Mr Al Ali to offer support.
The 24-year-old gunman, David Kozak, was a student with no criminal record and no known links to international terrorists or extreme ideologies. His motive for the shooting was unclear.
Police said they “eliminated” the gunman on the day of the attack, which was the worst mass shooting in Czech history.
Kozak was said to have an arsenal of weapons including long-barrel rifles and shotguns.
UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)
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
Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
