A Mexican family's celebration was ruined this week when a young black bear leapt up on to a picnic table and devoured food meant for a birthday party, centimetres from a terrified mother and her son.
Silvia Macias of Mexico City had travelled to Chipinque Park on the outskirts of Monterrey, in the northern state of Nuevo Leon, to celebrate the 15th birthday of her son, Santiago, who has Down syndrome.
The bear appeared soon after they set up the lunch, which consisted of French fries, enchiladas, tacos and salsa.
A video shot by a friend shows Ms Macias with her arms wrapped around her son, shielding him as the bear makes its way through the meal.
“The worst thing was that Santiago might get scared,” Ms Macias told the Associated Press, recalling how she covered her son's eyes during the incident, which took place on Monday.
“Santiago is very afraid of animals, a cat or a dog, any animal scares him a lot.
“That’s why I covered his eyes, because I didn’t want him to see it and scream or run. I was afraid that if he got scared or screamed or scared the bear, that the bear would react.”
Asked if he had been scared, Santiago, who attends school in Mexico City, said: “Yes, a lot.”
A resourceful friend, Angela Chapa, who filmed the scene, lives in Monterrey and knew the proper behaviour for a black bear encounter: never run.
Though black bears in the wild tend to avoid humans and are easily startled if confronted, those that are more used to people – viewing them not as a food source but as a means to get it – can be dangerous.
Ms Chapa noticed a plate of enchiladas the bear had not eaten and threw it far away after showing it to the animal. As expected, the bear followed the food and Ms Chapa stood in front it, shielding Ms Macias and Santiago, allowing them to retreat quietly and slowly.
Ms Macias said she did not consider herself a hero.
“I just think I’m a mother who protected her cub,” she said.
Video of the incident was posted online and went viral, amassing more than 10 million views on the social media platform TikTok.
The park's website says that encounters with black bears have increased in the Monterrey area and the animals have been seen in parks, neighbourhoods and streets near the mountains.
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Iraq Hussein 28’
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
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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
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
Killing of Qassem Suleimani
