Rescue workers at the site where a China Eastern Airlines Boeing 737-800 crashed in March. Reuters
Rescue workers at the site where a China Eastern Airlines Boeing 737-800 crashed in March. Reuters
Rescue workers at the site where a China Eastern Airlines Boeing 737-800 crashed in March. Reuters
Rescue workers at the site where a China Eastern Airlines Boeing 737-800 crashed in March. Reuters

China Eastern jet's flight data reportedly points to intentional nosedive


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Investigators are examining whether the China Eastern Airlines jet crash in March was intentionally caused because there was no evidence of a technical malfunction that could have caused mainland China's worst aviation disaster in 28 years.

Flight data from one of the Boeing 737-800's black boxes indicated that someone in the cockpit deliberately crashed the plane, The Wall Street Journal reported yesterday.

The aircraft, en route to Guangzhou from Kunming, crashed on March 21 in the mountains of the Guangxi region, after a sudden plunge from cruising altitude, killing all 123 passengers and nine crew members aboard.

Boeing and the US National Transportation Safety Board referred questions to Chinese regulators, without commenting, Reuters reported.

The Civil Aviation Administration of China, which is leading the investigation, has yet to respond.

The pilots did not respond to repeated calls from air-traffic controllers and nearby planes during the rapid descent, authorities said.

Speculation on the internet about a deliberate crash had “gravely misled the public” and “interfered with the accident investigation work”, the CAAC said on April 11.

  • Debris from a China Eastern aircraft that crashed into a mountainside in the Guangxi region of southern China. EPA
    Debris from a China Eastern aircraft that crashed into a mountainside in the Guangxi region of southern China. EPA
  • A screengrab from video by state broadcaster CCTV) shows rescue workers searching the crash site. AFP
    A screengrab from video by state broadcaster CCTV) shows rescue workers searching the crash site. AFP
  • A piece of wreckage from Flight MU5735. AP
    A piece of wreckage from Flight MU5735. AP
  • Rescuers head to the site of the plane crash in the Guangxi region. AFP
    Rescuers head to the site of the plane crash in the Guangxi region. AFP
  • Paramilitary police officers work at the site where the aircraft crashed on March 21. Reuters
    Paramilitary police officers work at the site where the aircraft crashed on March 21. Reuters
  • Policemen guard a checkpoint at Langnan village, in Wuzhou, near where Flight MU5375 crashed. AFP
    Policemen guard a checkpoint at Langnan village, in Wuzhou, near where Flight MU5375 crashed. AFP
  • A crowd gathers at a security cordon at the entrance of Lu village, near the site of the crash. Reuters
    A crowd gathers at a security cordon at the entrance of Lu village, near the site of the crash. Reuters
  • A crane arrives at Lu village to aid search and rescue workers. Reuters
    A crane arrives at Lu village to aid search and rescue workers. Reuters
  • It is the worst aviation disaster on mainland China for 28 years and has caused shock in the country. Reuters
    It is the worst aviation disaster on mainland China for 28 years and has caused shock in the country. Reuters
  • Medical workers and police at Lu village. Reuters
    Medical workers and police at Lu village. Reuters

A woman who asked to be identified only by her surname, Wen, whose husband died in the crash, said she and other victims' family members had signed an agreement with China Eastern that included a point about compensation.

She declined to say how much had been offered.

China Eastern said in a statement that no evidence had emerged that could determine whether there were any problems with the aircraft, the WSJ said.

The 737-800 is a widely flown predecessor to Boeing's 737 Max but does not have the systems that were linked to fatal 737-Max crashes in 2018 and 2019, which led to a lengthy grounding of the Max.

In a summary of an unpublished preliminary crash report last month, Chinese investigators did not point to any technical recommendations for the 737-800, which has been in service since 1997 with a strong safety record, according to experts.

The NTSB assisted Chinese investigators with the review of black boxes at its US lab in Washington at China's request.

CAAC said the NTSB confirmed it did not release information about the China Eastern crash to the media.

A final report into the causes could take two years or more to compile, Chinese officials said.

Analysts say most crashes are caused by a combination of human and technical factors.

Deliberate crashes are exceptionally rare.

Experts noted that the latest hypothesis left open whether the action stemmed from one pilot acting alone or the result of a struggle or cockpit intrusion. Sources stressed that nothing has been confirmed.

The cockpit voice recorder was damaged during the crash and it is unclear whether investigators have been able to retrieve any information from it.

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

Sun jukebox

Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)

This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.

Elvis Presley, Mystery Train (1955)

The B-side of Presley’s final single for Sun bops with a drummer-less groove.

Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)

Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.

Carl Perkins, Blue Suede Shoes (1956)

Within a month of Sun’s February release Elvis had his version out on RCA.

Roy Orbison, Ooby Dooby (1956)

An essential piece of irreverent juvenilia from Orbison.

Jerry Lee Lewis, Great Balls of Fire (1957)

Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.

A Prayer Before Dawn

Director: Jean-Stephane Sauvaire

Starring: Joe Cole, Somluck Kamsing, Panya Yimmumphai

Three stars

Past winners of the Abu Dhabi Grand Prix

2016 Lewis Hamilton (Mercedes-GP)

2015 Nico Rosberg (Mercedes-GP)

2014 Lewis Hamilton (Mercedes-GP)

2013 Sebastian Vettel (Red Bull Racing)

2012 Kimi Raikkonen (Lotus)

2011 Lewis Hamilton (McLaren)

2010 Sebastian Vettel (Red Bull Racing)

2009 Sebastian Vettel (Red Bull Racing)

 

War and the virus
Electric scooters: some rules to remember
  • Riders must be 14-years-old or over
  • Wear a protective helmet
  • Park the electric scooter in designated parking lots (if any)
  • Do not leave electric scooter in locations that obstruct traffic or pedestrians
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Persuasion
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Profile Periscope Media

Founder: Smeetha Ghosh, one co-founder (anonymous)

Launch year: 2020

Employees: four – plans to add another 10 by July 2021

Financing stage: $250,000 bootstrap funding, approaching VC firms this year

Investors: Co-founders

AndhaDhun

Director: Sriram Raghavan

Producer: Matchbox Pictures, Viacom18

Cast: Ayushmann Khurrana, Tabu, Radhika Apte, Anil Dhawan

Rating: 3.5/5

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
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Updated: May 18, 2022, 7:20 AM