The crossings along the mountainous 540km border between Turkey and Iran are protected by a concrete wall, with a barbed-wire-topped barrier that stretches for 140km but which does little to stop thousands of mostly young people fleeing from Afghanistan, Pakistan and Iran every year to leave conflict, violence and despair behind in search for a better life.
With no prospects of a decent future at home, they are forced to leap into the unknown and gamble on their quest for a dream that for many turns out to be a nightmare.
Ahmed and his six friends walked for 28 days. They left Afghanistan looking for a future in Europe and found themselves in the middle of an almost deserted area near the lran-Turkey border on Turkish soil.
“I am a Turkmen from Afghanistan. A month ago, we started our journey in Afghanistan, coming through Iran and from there to Turkey. I want to go to Ankara. I will work there. I will send money to my hometown," Ahmed tells EPA.
“Mum and Dad need money. There are no jobs there, so we have to come here."
In the past 10 years, Turkey has become one of the most important countries on the migrants’ route to Europe.
The country is home to one of the largest refugee populations in the world, especially Syrians.
In the city of Van, near the Turkish-lranian border, human trafficking is barely concealed. Refugees pay between $600 and $1,000 each to cross, depending on the security situation at the border.
According to smugglers EPA spoke to, migrants arrive at the Turkish border after walking through rugged Iranian mountains for days. They get into the country through the districts of Ozalp and Baskale and are kept in safehouses in Van, often for several days.
There, they wait for the contact. If they are lucky they will find shelter under bridges, abandoned shepherd's houses or a barn. If not, they must sleep out in the open.
Some travel in groups of five, others in 10s. The route and tensions will inevitably force the groups to split. A telephone will be the only form of contact with the smugglers throughout the journey.
For the survivors who make it across the border, the next stop is Diyarbakir, the largest city in south-east Turkey and the honorary capital of the Kurds.
There, migrants and refugees wait for days for someone to take them in a bus, living off the charity and goodwill of the locals. Most of them will have to make it on their own beyond this point, once they realise they have been abandoned by smugglers who have stopped picking up their phones.
The biog
Favourite Emirati dish: Fish machboos
Favourite spice: Cumin
Family: mother, three sisters, three brothers and a two-year-old daughter
World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
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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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What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates