A Sudanese man, who fled the conflict in Geneina, in Sudan's Darfur region, at a makeshift shelter in Chad. Reuters
A Sudanese man, who fled the conflict in Geneina, in Sudan's Darfur region, at a makeshift shelter in Chad. Reuters
A Sudanese man, who fled the conflict in Geneina, in Sudan's Darfur region, at a makeshift shelter in Chad. Reuters
A Sudanese man, who fled the conflict in Geneina, in Sudan's Darfur region, at a makeshift shelter in Chad. Reuters

Darfur refugees in Chad struggle for shelter as rainy season starts


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Thousands of refugees fleeing Darfur to neighbouring Chad to escape fighting and ethnically targeted attacks in Sudan's western region are struggling to find basic shelter and supplies as heavy rain and wind batter makeshift camps.

The UN estimates that more than 300,000 fled from Darfur to Chad since April 15, when fighting between the army and paramilitary Rapid Support Forces broke out in Khartoum.

Islam, one of the 33,000 refugees in the camp in Chad's Ourang, pleaded for shelter from the rain as she stood in front of ruined tents.

“Please provide us with a shelter as soon as possible. This is humiliating. Anyone in here lost three or four people and came here with nothing to eat or drink,” she said as tears streamed down her face.

Some now stay in flimsy tarpaulin tents brought down easily by the rain, others bundle themselves in blankets to stay warm.

The onset of the rainy season makes it harder for aid agencies operating in Chad to provide for refugees arriving on foot or donkey carts, with each flare of clashes prompting more to cross the border.

A recent attack on the West Darfur town on Sirba killed more than 200 people and forced thousands more to flee, according to the Darfur Bar Association.

Those who fled Darfur reported shortages of food, electricity, and water supply amid violence in residential areas.

“It was not safe to move around, there was nothing to eat in the market. So we came with our kids and came here and we found that the road is worse,” Mohamed Ibrahim told Reuters.

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

'Peninsula'

Stars: Gang Dong-won, Lee Jung-hyun, Lee Ra

Director: ​Yeon Sang-ho

Rating: 2/5

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.

Updated: August 01, 2023, 7:31 AM