• A handout image by the New York City Police Department of Frank R. James, 62, who police are identifying as a 'person of interest' in connection with today’s mass shooting in a New York City subway station in the Brooklyn borough of New York, New York, USA, 12 April 2022. The suspect in the shooting this morning, where 23 people were injured, 5 of them critically, is still being sought by police. EPA / NEW YORK CITY POLICE DEPARTMENT HANDOUT HANDOUT HANDOUT EDITORIAL USE ONLY / NO SALES
    A handout image by the New York City Police Department of Frank R. James, 62, who police are identifying as a 'person of interest' in connection with today’s mass shooting in a New York City subway station in the Brooklyn borough of New York, New York, USA, 12 April 2022. The suspect in the shooting this morning, where 23 people were injured, 5 of them critically, is still being sought by police. EPA / NEW YORK CITY POLICE DEPARTMENT HANDOUT HANDOUT HANDOUT EDITORIAL USE ONLY / NO SALES
  • Emergency crews at the entrance to the 36th Street subway station in Brooklyn, after the rush-hour shooting on Tuesday. AP
    Emergency crews at the entrance to the 36th Street subway station in Brooklyn, after the rush-hour shooting on Tuesday. AP
  • Police and fire officials at the scene in New York. EPA
    Police and fire officials at the scene in New York. EPA
  • Several people were shot, with wounded commuters left bleeding on the platform. EPA
    Several people were shot, with wounded commuters left bleeding on the platform. EPA
  • At least 13 people were injured. AP
    At least 13 people were injured. AP
  • Officers with dogs trained to sniff out explosives were among the police at the scene. AP
    Officers with dogs trained to sniff out explosives were among the police at the scene. AP
  • Sniffer dogs at the station. AP
    Sniffer dogs at the station. AP
  • Police and fire crews at the scene. EPA
    Police and fire crews at the scene. EPA
  • The fire department said 13 people were injured, while police said at least five had been shot. AFP
    The fire department said 13 people were injured, while police said at least five had been shot. AFP
  • Heavily armed police at the cordoned-off station. Getty
    Heavily armed police at the cordoned-off station. Getty
  • Onlookers stand behind the cordon. Getty
    Onlookers stand behind the cordon. Getty
  • Rush-hour commuters were caught up in the incident. AFP
    Rush-hour commuters were caught up in the incident. AFP
  • Bomb disposal experts arrive at the station. EPA
    Bomb disposal experts arrive at the station. EPA
  • Emergency services vehicles outside the scene of the shooting. AP
    Emergency services vehicles outside the scene of the shooting. AP
  • Police and rescue workers crowd the street outside the station after the shooting. AFP
    Police and rescue workers crowd the street outside the station after the shooting. AFP
  • New York commuters wait for a subway train after the shooting. Reuters
    New York commuters wait for a subway train after the shooting. Reuters
  • A police officer and dog check a subway station in Manhattan after the Brooklyn incident. Reuters
    A police officer and dog check a subway station in Manhattan after the Brooklyn incident. Reuters
  • Metropolitan Transportation Authority workers carry out checks in Manhattan. Reuters
    Metropolitan Transportation Authority workers carry out checks in Manhattan. Reuters
  • Stations throughout the network were on alert. Reuters
    Stations throughout the network were on alert. Reuters
  • Police and security officers on patrol at Manhattan's 42nd Street station. Reuters
    Police and security officers on patrol at Manhattan's 42nd Street station. Reuters
  • Heavily armed police at the scene of the shooting in Brooklyn's Sunset Park neighbourhood. AFP
    Heavily armed police at the scene of the shooting in Brooklyn's Sunset Park neighbourhood. AFP
  • Emergency workers at the scene of the shooting. EPA
    Emergency workers at the scene of the shooting. EPA

New York shooting: manhunt for suspect enters second day


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New York police on Wednesday named Frank R James as a suspect in connection with the Brooklyn subway attack that left 10 people shot and at least 20 injured.

Mr Adams was initially declared a "person of interest", but the investigation now permits him to be referred to as a suspect, multiple outlets reported.

Speaking to NBC's TODAY show on Wednesday morning, New York Mayor Eric Adams said police are still "zeroing in" on the suspect. Mr Adams urged commuters to remain vigilant when riding the subway.

Security cameras at the subway station were not operating during the attack, hindering the investigation, The New York Times reported.

Besides unexploded bombs, petrol, a fuse, a hatchet, expended ammunition clips and a gun, police found the key to a rented U-Haul van, which was linked to Mr James’s address.

The Federal Bureau of Alcohol, Tobacco, Firearms and Explosives is trying to trace the origin of the weapon, which was fired 33 times at passengers as smoke filled the train.

Authorities said Mr James had made a number of social media posts that appeared to threaten violence. One video made before the attack said he was “heading into the danger zone”.

Several posts by Mr James made references to violence and pervasive racism, also threatening black people and speaking about committing violent acts, and railing against Mr Adams.

“This nation was born in violence, it’s kept alive by violence or the threat thereof and it’s going to die a violent death. There’s nothing going to stop that,” Mr James said in one video.

Police Commissioner Keechant Sewell called the posts “concerning" and officials tightened security for Mr Adams.

Members of the public have been offered a $50,000 reward for information leading to Mr James's arrest.

Mr Adams, a former NYPD captain, has pledged to address some of the root causes of crime since being sworn in as mayor in January.

New York's crime rate increased by 36.5 per cent in March versus last year, with shooting incidents rising by 16.2 per cent compared to a year ago, police statistics showed.

Survivors describe Brooklyn subway attack

One passenger, Jordan Javier, thought the first popping sound he heard was a book dropping. Then there was another pop, people started moving toward the front of the car, and he realised there was smoke, he said.

When the train pulled into the station, people ran out and were directed to another train across the platform. Passengers wept and prayed as they rode away from the scene, Mr Javier said.

“I’m just grateful to be alive,” he told The Associated Press.

The attack could revive memories of a time when New York suffered a wave of violent crime on its subway system.

In the 1980s, New York City’s subways were a symbol of urban disorder: graffiti-covered, crime-plagued and shunned by tourists.

Like the rest of the city, though, the subways have cleaned up their act in recent decades. Before Covid-19 hit, the main problem with the trains was not crime but overcrowding and breakdowns related to ageing infrastructure.

More than 3 million riders have taken the subways in recent days, according to Metropolitan Transit Authority estimates.

After the September 11 terrorist attacks, New Yorkers learnt to live with the worry that the subways or other parts of the city could be a target for terrorists.

In 2017, an ISIS sympathiser blew up a pipe bomb strapped to his chest in a subway station near the Port Authority Bus Terminal, injuring several bystanders.

Christopher Herrmann, a former city police officer who is now a professor at John Jay College of Criminal Justice, said episodes such Tuesday's shooting are bound to provoke a new round of anxiety, especially among people who use the subway.

“With 9/11, you have a specific target: the World Trade Centre,” Mr Herrmann said. “A lot of people can wrap their heads around that.”

But the seeming randomness of this week's attack “really invokes a lot of fear and worry,” he said, “because most people don’t consider themselves a target”.

The MTA announced on early Wednesday that several trains running from the 36th Street station resumed service in each direction.

Agencies contributed to this report.

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

THE BIO:

Favourite holiday destination: Thailand. I go every year and I’m obsessed with the fitness camps there.

Favourite book: Born to Run by Christopher McDougall. It’s an amazing story about barefoot running.

Favourite film: A League of their Own. I used to love watching it in my granny’s house when I was seven.

Personal motto: Believe it and you can achieve it.

Results:

2.15pm: Handicap (PA) Dh60,000 1,200m.

Winner: AZ Dhabyan, Adam McLean (jockey), Saleha Al Ghurair (trainer).

2.45pm: Maiden (PA) Dh60,000 1,200m.

Winner: Ashton Tourettes, Sam Hitchcott, Ibrahim Aseel.

3.15pm: Conditions (PA) Dh60,000 2,000m.

Winner: Hareer Al Reef, Gerald Avranche, Abdallah Al Hammadi.

3.45pm: Maiden (PA) Dh60,000 1,700m.

Winner: Kenz Al Reef, Gerald Avranche, Abdallah Al Hammadi.

4.15pm: Sheikh Ahmed bin Rashid Al Maktoum Cup (TB) Dh 200,000 1,700m.

Winner: Mystique Moon, Sam Hitchcott, Doug Watson.

4.45pm: The Crown Prince Of Sharjah Cup Prestige (PA) Dh200,000 1,200m.

Winner: ES Ajeeb, Sam Hitchcott, Ibrahim Aseel.

RESULT

Wolves 1 (Traore 67')

Tottenham 2 (Moura 8', Vertonghen 90 1')

Man of the Match: Adama Traore (Wolves)

WHAT IS GRAPHENE?

It was discovered in 2004, when Russian-born Manchester scientists Andrei Geim and Kostya Novoselov were experimenting with sticky tape and graphite, the material used as lead in pencils.

Placing the tape on the graphite and peeling it, they managed to rip off thin flakes of carbon. In the beginning they got flakes consisting of many layers of graphene. But when they repeated the process many times, the flakes got thinner.

By separating the graphite fragments repeatedly, they managed to create flakes that were just one atom thick. Their experiment led to graphene being isolated for the very first time.

In 2010, Geim and Novoselov were awarded the Nobel Prize for Physics. 

The specs: 2019 Audi A7 Sportback

Price, base: Dh315,000

Engine: 3.0-litre V6

Transmission: Seven-speed automatic

Power: 335hp @ 5,000rpm

Torque: 500Nm @ 1,370rpm

Fuel economy 5.9L / 100km

Updated: April 13, 2022, 1:37 PM