Smoke rises from the crash scene where a cargo plane owned by UPS came down at a military base in Dubai, killing the two pilots.
Smoke rises from the crash scene where a cargo plane owned by UPS came down at a military base in Dubai, killing the two pilots.
Smoke rises from the crash scene where a cargo plane owned by UPS came down at a military base in Dubai, killing the two pilots.
Smoke rises from the crash scene where a cargo plane owned by UPS came down at a military base in Dubai, killing the two pilots.

Pilots killed in Dubai crash were Americans


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DUBAI // Investigators have so far only found the body of one of two pilots who were on board a cargo plane that crashed inside a military camp in Dubai last night. The General Civil Aviation Authority (GCAA) has begun investigating the crash of United Parcel Service (UPS) Flight 6, at around 7.45pm, but officials said it is too early to speculate about a cause. Saif al Suwaidi, the GCAA director general, said today investigators have also located one of the plane's black boxes, containing voice recordings, among the wreckage of the 747-400. "We have started the investigation and have managed to retrieve one of the bodies," he said. "The other has still not been retrieved." The plane crashed inside the Nad al Sheba Military Camp shortly after taking off from Dubai International Airport en route to Cologne, Germany. The base was closed to outsiders yesterday and the wreckage could not be seen from the exterior. Mr al Suwaidi said there was only "slight damage" to some "empty buildings" on the base. GCAA officials are gathering eyewitness statements from areas near to the crash site, which is close to the Emirates Road and Al Ain Road intersection, opposite Silicon Oasis. Included among the cargo plane's load were "children's toys and computer accessories", Mr al Suwaidi said. The US National Transportation Safety Board also confirmed its involvement in the investigation, announcing that it will dispatch a team to the UAE, including representatives from the Federal Aviation Administration and Boeing. UPS has also dispatched investigators to assist in the enquiry, the company confirmed. Scott Davis, the chairman of chief executive of UPS, said: "This is a terrible tragedy and all of us at UPS extend our deepest sympathies to the families and friends of the victims. We are doing our best to learn exactly what happened." Dr Theodore Karasik, the director of research and development at the Institute for Near East and Gulf Military Analysis in Dubai, speculated that the pilot may have been trying to land in the military base to avoid causing a "disaster on the ground". Smoke and fire reported in the cockpit could have been caused by a number of factors, such as faulty wiring, lack of maintenance or a checklist problem, he said. Phil Smith, a member at RAES Flight Operations Group and a retired pilot who specialises in aircraft technical issues, agreedthat the cockpit fire indicated an electrical problem. Extinguishes on board would have not been enough to handle the fire because of the huge amount of power of the plane, he said. zconstantine@thenational.ae

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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