• Community members gather around a road block they set up in Phoenix Township, North Durban, on July 15, 2021.
    Community members gather around a road block they set up in Phoenix Township, North Durban, on July 15, 2021.
  • Armed community members and vigilante groups have stepped in to tackle unrest Phoenix in South Africa, taking matters into their own hands and sometimes stoking violence as security forces struggle to restore order. .
    Armed community members and vigilante groups have stepped in to tackle unrest Phoenix in South Africa, taking matters into their own hands and sometimes stoking violence as security forces struggle to restore order. .
  • Armed community members gather around a fire to keep warm at a road block set up in Phoenix Township, North Durban, on July 15, 2021.
    Armed community members gather around a fire to keep warm at a road block set up in Phoenix Township, North Durban, on July 15, 2021.
  • Understaffed and heavily reliant on private security companies, the police was rapidly overwhelmed when riots and looting first flared last week in the southeastern province of KwaZulu-Natal (KZN).
    Understaffed and heavily reliant on private security companies, the police was rapidly overwhelmed when riots and looting first flared last week in the southeastern province of KwaZulu-Natal (KZN).
  • The charred remains of two vehicles are seen in Phoenix Township, North Durban, on July 15, 2021 after days of violence in the community. - Armed community members and vigilante groups have stepped in to tackle unrest in South Africa, taking matters into their own hands and sometimes stoking violence as security forces struggle to restore order. Understaffed and heavily reliant on private security companies, the police was rapidly overwhelmed when riots and looting first flared last week in the southeastern province of KwaZulu-Natal (KZN), sparked by the jailing of graft-accused former president Jacob Zuma.
    The charred remains of two vehicles are seen in Phoenix Township, North Durban, on July 15, 2021 after days of violence in the community. - Armed community members and vigilante groups have stepped in to tackle unrest in South Africa, taking matters into their own hands and sometimes stoking violence as security forces struggle to restore order. Understaffed and heavily reliant on private security companies, the police was rapidly overwhelmed when riots and looting first flared last week in the southeastern province of KwaZulu-Natal (KZN), sparked by the jailing of graft-accused former president Jacob Zuma.
  • Armed community members gather at a road block in Phoenix Township, North Durban, on July 15, 2021 set up to prevent looters from reaching the community. - Armed community members and vigilante groups have stepped in to tackle unrest in South Africa, taking matters into their own hands and sometimes stoking violence as security forces struggle to restore order. Understaffed and heavily reliant on private security companies, the police was rapidly overwhelmed when riots and looting first flared last week in the southeastern province of KwaZulu-Natal (KZN), sparked by the jailing of graft-accused former president Jacob Zuma.
    Armed community members gather at a road block in Phoenix Township, North Durban, on July 15, 2021 set up to prevent looters from reaching the community. - Armed community members and vigilante groups have stepped in to tackle unrest in South Africa, taking matters into their own hands and sometimes stoking violence as security forces struggle to restore order. Understaffed and heavily reliant on private security companies, the police was rapidly overwhelmed when riots and looting first flared last week in the southeastern province of KwaZulu-Natal (KZN), sparked by the jailing of graft-accused former president Jacob Zuma.
  • A burnt out vehicle alongside a road in Phoenix, near Durban, South Africa, Friday, July 16, 2021, after violence in the town. South Africa's army has begun deploying 25,000 troops to assist police in quelling weeklong riots and violence sparked by the imprisonment of former President Jacob Zuma.
    A burnt out vehicle alongside a road in Phoenix, near Durban, South Africa, Friday, July 16, 2021, after violence in the town. South Africa's army has begun deploying 25,000 troops to assist police in quelling weeklong riots and violence sparked by the imprisonment of former President Jacob Zuma.
  • The casket containing the remains of Njabulo Allen Dlamini (31) a father of 11, taxi driver killed in Phoenix, Durban, on July 12 allegedly by a group of South African Indians resident manning a roadblock while defending their properties from looters, arrives on July 21, 2021 for its funeral service at his home. - Phoenix is flashpoint town between black South Africans and counterparts of Indian origin where at least 20 people died in the recent wave of violence. Like communities across South Africa, residents of the predominantly ethnic Indian town set up their own protection squads in response to pillaging and arson that broke out days after the jailing of ex-president Jacob Zuma on July 8th -- overwhelming security forces.
    The casket containing the remains of Njabulo Allen Dlamini (31) a father of 11, taxi driver killed in Phoenix, Durban, on July 12 allegedly by a group of South African Indians resident manning a roadblock while defending their properties from looters, arrives on July 21, 2021 for its funeral service at his home. - Phoenix is flashpoint town between black South Africans and counterparts of Indian origin where at least 20 people died in the recent wave of violence. Like communities across South Africa, residents of the predominantly ethnic Indian town set up their own protection squads in response to pillaging and arson that broke out days after the jailing of ex-president Jacob Zuma on July 8th -- overwhelming security forces.
  • A burnt out vehicle alongside a road in Phoenix, near Durban, South Africa, Friday, July 16, 2021, after violence in the town. South Africa's army has begun deploying 25,000 troops to assist police in quelling weeklong riots and violence sparked by the imprisonment of former President Jacob Zuma.
    A burnt out vehicle alongside a road in Phoenix, near Durban, South Africa, Friday, July 16, 2021, after violence in the town. South Africa's army has begun deploying 25,000 troops to assist police in quelling weeklong riots and violence sparked by the imprisonment of former President Jacob Zuma.
  • A picture taken on July 16, 2021 shows a house destroyed after angry mobs set fire to homes in Duffs Road near Phoenix, where racial tensions have also been reported as President Cyril Ramaphosa visits the Kwazulu-Natal province where violence continued for 6 days. - South African President Cyril Ramaphosa on Friday alleged that deadly violence and looting that have shaken the country over the past week were planned. "It is quite clear that all these incidents of unrest and looting were instigated -- there were people who planned it and coordinated it," Ramaphosa said in a visit to KwaZulu-Natal (KZN) province, the flarepoint for post-apartheid South Africa's worst crisis.
    A picture taken on July 16, 2021 shows a house destroyed after angry mobs set fire to homes in Duffs Road near Phoenix, where racial tensions have also been reported as President Cyril Ramaphosa visits the Kwazulu-Natal province where violence continued for 6 days. - South African President Cyril Ramaphosa on Friday alleged that deadly violence and looting that have shaken the country over the past week were planned. "It is quite clear that all these incidents of unrest and looting were instigated -- there were people who planned it and coordinated it," Ramaphosa said in a visit to KwaZulu-Natal (KZN) province, the flarepoint for post-apartheid South Africa's worst crisis.
  • A picture taken on July 16, 2021 shows a house destroyed after angry mobs set fire to homes in Duffs Road near Phoenix, where racial tensions have also been reported as President Cyril Ramaphosa visits the Kwazulu-Natal province where violence continued for 6 days. - South African President Cyril Ramaphosa on Friday alleged that deadly violence and looting that have shaken the country over the past week were planned. "It is quite clear that all these incidents of unrest and looting were instigated -- there were people who planned it and coordinated it," Ramaphosa said in a visit to KwaZulu-Natal (KZN) province, the flarepoint for post-apartheid South Africa's worst crisis.
    A picture taken on July 16, 2021 shows a house destroyed after angry mobs set fire to homes in Duffs Road near Phoenix, where racial tensions have also been reported as President Cyril Ramaphosa visits the Kwazulu-Natal province where violence continued for 6 days. - South African President Cyril Ramaphosa on Friday alleged that deadly violence and looting that have shaken the country over the past week were planned. "It is quite clear that all these incidents of unrest and looting were instigated -- there were people who planned it and coordinated it," Ramaphosa said in a visit to KwaZulu-Natal (KZN) province, the flarepoint for post-apartheid South Africa's worst crisis.
  • Relatives of Njabulo Allen Dlamini (31) a father of 11, taxi driver killed in Phoenix, Durban, on July 12 allegedly by a group of South African Indians resident manning a roadblock while defending their properties from looters mourn on July 21, 2021 at his funeral service.
    Relatives of Njabulo Allen Dlamini (31) a father of 11, taxi driver killed in Phoenix, Durban, on July 12 allegedly by a group of South African Indians resident manning a roadblock while defending their properties from looters mourn on July 21, 2021 at his funeral service.
  • A member of the South African National Defence Force (SANDF) deployed outside the Phoenix Police Station in Phoenix township, north of Durban.
    A member of the South African National Defence Force (SANDF) deployed outside the Phoenix Police Station in Phoenix township, north of Durban.
  • Phoenix is flashpoint town between black South Africans and counterparts of Indian origin where at least 20 people died in the recent wave of violence.
    Phoenix is flashpoint town between black South Africans and counterparts of Indian origin where at least 20 people died in the recent wave of violence.
  • Shadows of men, members of the Phoenix Community Policing Forum, a grassroots mobilisation group involving local residents, are cast on the outside wall of a house while he and other members are on a lookout in Durban, on July 20, 2021. - Phoenix is flashpoint town between black South Africans and counterparts of Indian origin where at least 20 people died in the recent wave of violence. Like communities across South Africa, residents of the predominantly ethnic Indian town set up their own protection squads in response to pillaging and arson that broke out days after the jailing of ex-president Jacob Zuma on July 8th -- overwhelming security forces.
    Shadows of men, members of the Phoenix Community Policing Forum, a grassroots mobilisation group involving local residents, are cast on the outside wall of a house while he and other members are on a lookout in Durban, on July 20, 2021. - Phoenix is flashpoint town between black South Africans and counterparts of Indian origin where at least 20 people died in the recent wave of violence. Like communities across South Africa, residents of the predominantly ethnic Indian town set up their own protection squads in response to pillaging and arson that broke out days after the jailing of ex-president Jacob Zuma on July 8th -- overwhelming security forces.

South African town tries to heal after fake news stokes racial tensions


  • English
  • Arabic

As South Africa reels from a week of riots that killed at least 337 people, injured dozens and caused billions of dollars of damage to two of the country’s major cities, one town is battling misinformation and ethnic tension as it cleans up.

Dozens of residents of Phoenix, a town in the eastern province of KwaZulu-Natal, have lost relatives in South Africa’s worst unrest since the end of apartheid, as rumours of violence and mass murders ran unchallenged through WhatsApp groups and social media.

Thirty-six people have been confirmed dead there since the violence started, Police Minister Bheki Cele said last week.

"What happened in Phoenix were criminal acts of the worst type, which also took a racial turn,” Mr Cele said.

He told The National that among the dead were three Indian South Africans and 33 black South Africans.

Of the arrested, “three or four” were black and the rest were Indian, Mr Cele said.

The South African army was sent to quell the unrest but it was over a week before they arrived in the town, which is about 24 kilometres north-west of Durban.

Community members and private security companies had to step in to protect businesses.

Armed vigilantes played a part, but some took a criminal approach to “protection” and deliberately confronted alleged looters and innocent citizens, sometimes violently.

Mr Cele said that the public perception of the violence had been worsened by misinformation.

Phoenix police issued screenshots of fake new spreading on WhatsApp to discredit the lies.
Phoenix police issued screenshots of fake new spreading on WhatsApp to discredit the lies.

About 85 per cent of Phoenix’s population is of Indian or Asian descent, the most recent census data shows.

In mid-July, after the worst unrest, an unsubstantiated tale of “a massacre” involving between 350 and 500 black people in the town, said to be perpetrated by residents of Indian descent, began trending on Twitter.

Under the hashtag #PhoenixMassacre, gruesome videos and images spread around social media, many of them fake or out of context.

The false story of a mass murder seemed to be born out of single-source reporting from some media organisations.

One quoted a National Funeral Practitioners Association of South Africa official, saying there were 500 bodies at the Phoenix state morgue, stirring racial tension.

The province's Member of the Executive Council for Health, Nomagugu Simelane-Zulu, on July 21 dispelled the reports when she visited the mortuary.

Ms Nomagugu Simelane-Zulu said the mortuary was processing the remains of 128 people who were not necessarily all linked to the unrest.

The morgue has also been holding cadavers from the surrounding area, as many of the mortuaries were shut amid the violence.

The police have also arrested several suspects in connection with the misinformation, which included social media posts claiming that the fatal shooting of an Indian man was linked to murders in Phoenix. Police said that was false.

Fake News
Fake News

Samier Singh, a Democratic Alliance Councillor in Phoenix, told The National he believed fake voice notes on WhatsApp and manipulated videos depicting local violence fanned tension.

He said they were probably orchestrated by supporters of former president Jacob Zuma, who was sentenced to jail for contempt.

“It's been planned to make the communities not only in Phoenix, but in KZN live in fear because there's a lot of fake voice notes announcing that there's one or two busloads of people coming for certain community members to hit and assault them," Mr Singh said.

"Where was the evidence to show that it happened?”

The initial lack of police and army presence in Phoenix also has people on edge.

Chris Biyela, the convener of a Phoenix peace committee formed after the unrest, told The National that if the government had acted more quickly, many lives would have been saved.

“Black people are still mostly not accepting of the Indian community," Mr Biyela said. "They are still angry with them. There are no terms of agreement to calm down the tensions as yet.

“It's because the Indian community are still in denial that they did wrong. They are still defending those who killed people."

Mr Biyela said his committee was planning the reconciliation process, and that the human rights commission, arts and cultural sectors in Phoenix and local churches would work together to hold community events to build a bridge between communities.

The South African Police Service has arrested 31 suspects in connection with the unrest, Mr Cele said on August 8.

Hundreds of firearms have been seized from private security companies working in the area, and from citizens.

The national police are investigating cases of attempted murder and assault, while the federal government is increasing police and army visibility in the town, and providing relief to those worst affected.

Some suspects have already been to court. Mr Biyela said that many of the others will face trial this week.

But deep rifts remain and many of Phoenix’s bereaved are no closer to justice.

Happy Mbambo was shocked after finding the body of her brother Thembenani in the Phoenix morgue after he was killed in the violence on July 12. He had been shot in the chest twice.

Ms Mbambo and her family are still in the dark as to what happened on the night of Thembenani’s death.

“Nobody wants to speak to us about him, even his friends," she told The National. "We keep on searching but nobody wants to tell us who shot him.

"Maybe they're scared or don't want to be involved, or maybe they don't know at all."

The biog

Place of birth: Kalba

Family: Mother of eight children and has 10 grandchildren

Favourite traditional dish: Al Harees, a slow cooked porridge-like dish made from boiled cracked or coarsely ground wheat mixed with meat or chicken

Favourite book: My early life by Sheikh Dr Sultan bin Muhammad Al Qasimi, the Ruler of Sharjah

Favourite quote: By Sheikh Zayed, the UAE's Founding Father, “Those who have no past will have no present or future.”

The specs: 2019 Cadillac XT4

Price, base: Dh145,000

Engine: 2.0-litre turbocharged in-line four-cylinder engine

Transmission: Nine-speed automatic

Power: 237hp @ 5,000rpm

Torque: 350Nm @ 1,500rpm

Fuel economy, combined: 8.7L / 100km

Racecard

6.30pm: Mazrat Al Ruwayah Group Two (PA) US$55,000 (Dirt) 1,600m

7.05pm: Meydan Trophy (TB) $100,000 (Turf) 1,900m

7.40pm: Handicap (TB) $135,000 (D) 1,200m

8.15pm: Balanchine Group Two (TB) $250,000 (T) 1,800m

8.50pm: Handicap (TB) $135,000 (T) 1,000m

9.25pm: Firebreak Stakes Group Three (TB) $200,000 (D) 1,600m

10pm: Handicap (TB) $175,000 (T) 2,410m

The National selections: 6.30pm: RM Lam Tara, 7.05pm: Al Mukhtar Star, 7.40pm: Bochart, 8.15pm: Magic Lily, 8.50pm: Roulston Scar, 9.25pm: Quip, 10pm: Jalmoud

Tips for job-seekers
  • Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
  • Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.

David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East

The cost of Covid testing around the world

Egypt

Dh514 for citizens; Dh865 for tourists

Information can be found through VFS Global.

Jordan

Dh212

Centres include the Speciality Hospital, which now offers drive-through testing.

Cambodia

Dh478

Travel tests are managed by the Ministry of Health and National Institute of Public Health.

Zanzibar

AED 295

Zanzibar Public Health Emergency Operations Centre, located within the Lumumba Secondary School compound.

Abu Dhabi

Dh85

Abu Dhabi’s Seha has test centres throughout the UAE.

UK

From Dh400

Heathrow Airport now offers drive through and clinic-based testing, starting from Dh400 and up to Dh500 for the PCR test.

The essentials

What: Emirates Airline Festival of Literature

When: Friday until March 9

Where: All main sessions are held in the InterContinental Dubai Festival City

Price: Sessions range from free entry to Dh125 tickets, with the exception of special events.

Hot Tip: If waiting for your book to be signed looks like it will be timeconsuming, ask the festival’s bookstore if they have pre-signed copies of the book you’re looking for. They should have a bunch from some of the festival’s biggest guest authors.

Information: www.emirateslitfest.com
 

Another way to earn air miles

In addition to the Emirates and Etihad programmes, there is the Air Miles Middle East card, which offers members the ability to choose any airline, has no black-out dates and no restrictions on seat availability. Air Miles is linked up to HSBC credit cards and can also be earned through retail partners such as Spinneys, Sharaf DG and The Toy Store.

An Emirates Dubai-London round-trip ticket costs 180,000 miles on the Air Miles website. But customers earn these ‘miles’ at a much faster rate than airline miles. Adidas offers two air miles per Dh1 spent. Air Miles has partnerships with websites as well, so booking.com and agoda.com offer three miles per Dh1 spent.

“If you use your HSBC credit card when shopping at our partners, you are able to earn Air Miles twice which will mean you can get that flight reward faster and for less spend,” says Paul Lacey, the managing director for Europe, Middle East and India for Aimia, which owns and operates Air Miles Middle East.

How to protect yourself when air quality drops

Install an air filter in your home.

Close your windows and turn on the AC.

Shower or bath after being outside.

Wear a face mask.

Stay indoors when conditions are particularly poor.

If driving, turn your engine off when stationary.

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

A Prayer Before Dawn

Director: Jean-Stephane Sauvaire

Starring: Joe Cole, Somluck Kamsing, Panya Yimmumphai

Three stars

Children who witnessed blood bath want to help others

Aged just 11, Khulood Al Najjar’s daughter, Nora, bravely attempted to fight off Philip Spence. Her finger was injured when she put her hand in between the claw hammer and her mother’s head.

As a vital witness, she was forced to relive the ordeal by police who needed to identify the attacker and ensure he was found guilty.

Now aged 16, Nora has decided she wants to dedicate her career to helping other victims of crime.

“It was very horrible for her. She saw her mum, dying, just next to her eyes. But now she just wants to go forward,” said Khulood, speaking about how her eldest daughter was dealing with the trauma of the incident five years ago. “She is saying, 'mama, I want to be a lawyer, I want to help people achieve justice'.”

Khulood’s youngest daughter, Fatima, was seven at the time of the attack and attempted to help paramedics responding to the incident.

“Now she wants to be a maxillofacial doctor,” Khulood said. “She said to me ‘it is because a maxillofacial doctor returned your face, mama’. Now she wants to help people see themselves in the mirror again.”

Khulood’s son, Saeed, was nine in 2014 and slept through the attack. While he did not witness the trauma, this made it more difficult for him to understand what had happened. He has ambitions to become an engineer.

Evacuations to France hit by controversy
  • Over 500 Gazans have been evacuated to France since November 2023
  • Evacuations were paused after a student already in France posted anti-Semitic content and was subsequently expelled to Qatar
  • The Foreign Ministry launched a review to determine how authorities failed to detect the posts before her entry
  • Artists and researchers fall under a programme called Pause that began in 2017
  • It has benefited more than 700 people from 44 countries, including Syria, Turkey, Iran, and Sudan
  • Since the start of the Gaza war, it has also included 45 Gazan beneficiaries
  • Unlike students, they are allowed to bring their families to France

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

Teri%20Baaton%20Mein%20Aisa%20Uljha%20Jiya
%3Cp%3E%3Cstrong%3EDirectors%3A%3C%2Fstrong%3E%20Amit%20Joshi%20and%20Aradhana%20Sah%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECast%3A%3C%2Fstrong%3E%20Shahid%20Kapoor%2C%20Kriti%20Sanon%2C%20Dharmendra%2C%20Dimple%20Kapadia%2C%20Rakesh%20Bedi%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A

Sui Dhaaga: Made in India

Director: Sharat Katariya

Starring: Varun Dhawan, Anushka Sharma, Raghubir Yadav

3.5/5

Guardians%20of%20the%20Galaxy%20Vol%203
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EJames%20Gunn%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Chris%20Pratt%2C%20Zoe%20Saldana%2C%20Dave%20Bautista%2C%20Vin%20Diesel%2C%20Bradley%20Cooper%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

From Zero

Artist: Linkin Park

Label: Warner Records

Number of tracks: 11

Rating: 4/5

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

UAE currency: the story behind the money in your pockets
Updated: August 13, 2021, 4:00 AM