Nato air strike kills innocent Afghans


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KABUL // An air strike by US-led forces mistakenly killed four policemen and two civilians in eastern Afghanistan, an Afghan official said yesterday.

The civilians were two brothers who were in a car that was being searched by the police at a checkpoint when the strike occurred in the Deh Yak district of Ghazni province, according to the district chief, Fazel Ahmad Toolwak. He said Nato troops were fighting Taliban militants about 10 kilometres away, but those killed in the strike were not involved in that battle.

The international coalition said it was looking into the report.

Afghans currently lead about 90 per cent of military operations nationwide as US and other foreign combat forces prepare to withdraw by the end of 2014, shifting to a training and advisory role.

The Afghan troops remain heavily dependent on the coalition for air support and medical evacuations in areas where the Taliban and other militants live among the population and often enjoy local support. However, anger over reports that 10 civilians, mostly women and children, were killed in an air strike in February prompted the president, Hamid Karzai, to order Afghan security forces to stop requesting air strikes.

A Nato spokesman, US army Major Adam Wojack, said the international military coalition was assessing what happened in Ghazni.

"We are aware of local reports about an alleged air strike in Ghazni province yesterday, in which several individuals were reportedly killed," he said in an email.

According to a recent report by the United Nations, 2,754 Afghan civilians were killed last year, down 12 per cent from 3,131 in 2011. But the number killed in the second half of last year rose, suggesting that Afghanistan is likely to face more violence.

* Associated Press and Agence France-Press

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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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