Plane from Dubai takes aid to Georgia

DUBAI // A plane carrying more than 32 tonnes of emergency relief from Dubai to the western area of Georgia arrived in Batumi yesterday morning. The airlift is the third to be sent by the United Nations High Commissioner for Refugees (UNHCR) from its central emergency stockpile in Dubai in the past fortnight. Each flight has carried essential aid for civilians caught up in the recent fighting between Russian and Georgian troops.

The latest airlift contained 200 lightweight emergency tents, 6,000 jerry cans, 15,000 fleece blankets and 3,000 kitchens to help the tens of thousands of people who have been displaced. Last week, two flights carrying similar aid were sent from Dubai to help the estimated 158,700 people uprooted by fighting in the disputed South Ossetia region. The latest figures provided to the UNHCR by the Russian and Georgian authorities suggest there are 30,000 displaced people in South Ossetia and another 98,000 in Georgia proper.

Speaking from the UNHCR headquarters in Geneva yesterday, Andrej Mahecic, a spokesman for the UN agency, said there were also an estimated 15,000 refugees in the western region of Georgia in desperate need of humanitarian assistance, but access to the area so far had been hindered by the volatile situation. "During the past week, we have flown aid from Dubai to Tbilisi for more than 50,000 people but it has not been possible to reach the west of Georgia by road because the situation has been so unpredictable," Mr Mahecic said. "We cannot risk losing staff or aid.

"So a UNHCR-chartered Boeing 707 plane landed at 8.05am local time today in Batumi carrying emergency supplies, including tents and blankets." The UNHCR has been working around the clock for the past two weeks to help civilians fleeing the area, with its high commissioner, Antonio Guterres, having authorised US$2 million (Dh7.3m) from the organisation's emergency reserve in Dubai for "possible immediate new needs in the region".

The first airlift from Dubai to Georgia took place on Aug 11, with further flights from Copenhagen taking off two days later. Each airlift has carried supplies for about 30,000 people. Mr Guterres arrived early yesterday in the Georgian capital of Tbilisi on a four-day mission to assess the UNHCR's operations in both Georgia and Russia. While there, he will meet displaced people and Georgian and Russian authorities to discuss further aid requirements.

@Email:loatway@thenational.ae

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

While you're here

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Director: John Madden

Cast: Colin Firth, Matthew Macfayden, Kelly Macdonald and Penelope Wilton

Rating: 4/5

Key products and UAE prices

iPhone XS
With a 5.8-inch screen, it will be an advance version of the iPhone X. It will be dual sim and comes with better battery life, a faster processor and better camera. A new gold colour will be available.
Price: Dh4,229

iPhone XS Max
It is expected to be a grander version of the iPhone X with a 6.5-inch screen; an inch bigger than the screen of the iPhone 8 Plus.
Price: Dh4,649

iPhone XR
A low-cost version of the iPhone X with a 6.1-inch screen, it is expected to attract mass attention. According to industry experts, it is likely to have aluminium edges instead of stainless steel.
Price: Dh3,179

Apple Watch Series 4
More comprehensive health device with edge-to-edge displays that are more than 30 per cent bigger than displays on current models.

The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

Quick pearls of wisdom

Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”

Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”

THE SPECS

Engine: 3.5-litre V6
Transmission: six-speed manual
Power: 325bhp
Torque: 370Nm
Speed: 0-100km/h 3.9 seconds
Price: Dh230,000
On sale: now

How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.