Bulgaria bomber autopsy gives ground to accomplice theory


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SOFIA // An autopsy on a suicide bomber who killed five Israeli tourists and a bus driver in Bulgaria show he was different from an "Arab-looking" suspect cited by witnesses, a doctor said yesterday.

Galina Mileva, who was involved in the post-mortem examination, told BNT television the man "had a white face, light eyes, and very thick brown hair. The facial bones were shattered in the explosion."

Bulgarian police along with the CIA, FBI and Interpol are struggling to identify the bomber who carried out Wednesday's attack at the Black Sea town of Burgas which also claimed the life of the Bulgarian bus driver.

Bulgaria's Pressa newspaper reported the bomber could have had an accomplice who detonated the explosives by cellphone.

A man and his wife who ran a car rental service earlier said they recognised the suspect who came to hire a vehicle. They said he had a wad of 500-euro bills and refused to rent him a car as his US driving licence appeared to be a fake.

The Bourgas prosecutor Kalina Tchapkanova quoted witnesses as saying the man "spoke English with a slight accent" and appeared to be Arab.

The car rental service owner's wife Afrodita Petrova said she was sure he was of Arab origin and had a shaven head.

But the Bourgas journalist Katia Kassabova from the besove.bg website which carried the first images of the attack said yesterday that "the bomber is not the man who tried to rent the car. He could be an accomplice".

"The man who died had blue eyes while the man spotted in the car rental agency had brown eyes," she said, adding that the bomber was 1.82 metres tall.

Israel has blamed the Lebanese militant Hizbollah movement for the bombing, although it has not offered any proof.

Yesterday, the Israeli prime minister Benjamin Netanyahu said his government has "fully substantiated intelligence" that the attack was carried out by the Iran-backed Lebanese militant group Hizbollah. Mr Netanyahu said on CBS's Face the Nation that Israel "will do whatever is necessary" to protect innocent Israelis and says "there has to be a price exacted" from the terrorists and their backers. "We are vigilant about the possibility that they (Iran and its agents) would attack elsewhere, but I can't give specific details. ... I'm not confirming any information that we have on the Olympics," he said Israel blames Iran and its proxies for the Bulgaria bombing and other plots against Israelis and Jews overseas over the past two years. In 1972, 11 Israeli athletes were killed after they were abducted by Palestinians at the Munich Olympics

* Agence France-Presse and Associated Press

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Going grey? A stylist's advice

If you’re going to go grey, a great style, well-cared for hair (in a sleek, classy style, like a bob), and a young spirit and attitude go a long way, says Maria Dowling, founder of the Maria Dowling Salon in Dubai.
It’s easier to go grey from a lighter colour, so you may want to do that first. And this is the time to try a shorter style, she advises. Then a stylist can introduce highlights, start lightening up the roots, and let it fade out. Once it’s entirely grey, a purple shampoo will prevent yellowing.
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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

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