• Captive Ethiopian soldiers arrive at the Mekele Rehabilitation Centre in Tigray, Ethiopia, after a four-day journey from Abdi Eshir. All photos: AFP
    Captive Ethiopian soldiers arrive at the Mekele Rehabilitation Centre in Tigray, Ethiopia, after a four-day journey from Abdi Eshir. All photos: AFP
  • Women welcome Tigray People's Liberation Front fighters as they return to Mekele after seizing control of the city in June 2021.
    Women welcome Tigray People's Liberation Front fighters as they return to Mekele after seizing control of the city in June 2021.
  • Ethiopians who fled the Tigray conflict wait to charge their phones at Um Raquba refugee camp in Gedaref, Sudan.
    Ethiopians who fled the Tigray conflict wait to charge their phones at Um Raquba refugee camp in Gedaref, Sudan.
  • A member of the Afar Special Forces stands in front of the debris of a house on the outskirts of the village of Bisober in Tigray.
    A member of the Afar Special Forces stands in front of the debris of a house on the outskirts of the village of Bisober in Tigray.
  • People hold candles and Ethiopian flags at a memorial service for the victims of the Tigray conflict in Addis Ababa.
    People hold candles and Ethiopian flags at a memorial service for the victims of the Tigray conflict in Addis Ababa.
  • An Ethiopian refugee who fled fighting in Tigray waits behind a fence in a camp in Sudan.
    An Ethiopian refugee who fled fighting in Tigray waits behind a fence in a camp in Sudan.
  • Refugees living in a camp in Sudan after fleeing violence in Tigray.
    Refugees living in a camp in Sudan after fleeing violence in Tigray.
  • A woman walks among the remains of a destroyed factory in Ataye, Ethiopia, where more than 100 civilians died in a recent flare-up of violence.
    A woman walks among the remains of a destroyed factory in Ataye, Ethiopia, where more than 100 civilians died in a recent flare-up of violence.
  • Two members of the Amhara militia ride in the back of a pick-up truck. Amharas and Tigrayans were uneasy neighbours before the current fighting, with tension over land sparking violent clashes.
    Two members of the Amhara militia ride in the back of a pick-up truck. Amharas and Tigrayans were uneasy neighbours before the current fighting, with tension over land sparking violent clashes.
  • Militias from the Amhara region have been involved in the fighting in Tigray.
    Militias from the Amhara region have been involved in the fighting in Tigray.
  • Tens of thousands of Ethiopians gather at a rally organised by the mayor of Addis Ababa to show support for the military's efforts in Tigray.
    Tens of thousands of Ethiopians gather at a rally organised by the mayor of Addis Ababa to show support for the military's efforts in Tigray.
  • Zeleke Alabachew, farmer and militia fighter, tends to his land near the village of Tekeldengy, Ethiopia, Africa's second most populous nation.
    Zeleke Alabachew, farmer and militia fighter, tends to his land near the village of Tekeldengy, Ethiopia, Africa's second most populous nation.
  • People celebrate the liberation of opposition leaders in the city of Alamata, Ethiopia.
    People celebrate the liberation of opposition leaders in the city of Alamata, Ethiopia.
  • A family fleeing violence sit in a former classroom at May Weyni secondary school, now hosting 10,500 displaced people, in Mekele, capital of Tigray.
    A family fleeing violence sit in a former classroom at May Weyni secondary school, now hosting 10,500 displaced people, in Mekele, capital of Tigray.
  • Ethiopian refugees travel to Sudan to escape violence in Tigray.
    Ethiopian refugees travel to Sudan to escape violence in Tigray.
  • Ethiopian refugees gather to celebrate the 46th anniversary of the Tigray People's Liberation Front at Um Raquba refugee camp in Gedaref, Sudan. The TPLF dominated Ethiopian politics before being ousted from their regional stronghold last year.
    Ethiopian refugees gather to celebrate the 46th anniversary of the Tigray People's Liberation Front at Um Raquba refugee camp in Gedaref, Sudan. The TPLF dominated Ethiopian politics before being ousted from their regional stronghold last year.
  • An Ethiopian refugee sets up a tent in a camp in the town of Gedaref, Sudan, after being transported from the border reception centre.
    An Ethiopian refugee sets up a tent in a camp in the town of Gedaref, Sudan, after being transported from the border reception centre.
  • Pro-Tigrayan demonstrators display placards during a protest in front of the chancellery in Berlin.
    Pro-Tigrayan demonstrators display placards during a protest in front of the chancellery in Berlin.
  • The aftermath of heavy shelling in Wukro, a city north of Mekele, in Ethiopia.
    The aftermath of heavy shelling in Wukro, a city north of Mekele, in Ethiopia.

Tigray war claims the lives of at least 1,900 children through malnutrition


  • English
  • Arabic

At least 1,900 children under the age of 5 have died from malnutrition in Ethiopia’s Tigray region in the past year.

According to a study carried out by local health officials and seen by the Associated Press, the deaths were recorded at health centres across the war-torn region between June last year and April 1.

Western Tigray, which is under the control of forces from the neighbouring Amhara region, was not included in the survey.

A doctor involved in the study said the true number of child deaths from malnutrition is likely to be higher because most families are unable to bring their children to health centres because of transportation challenges.

Most hunger deaths go unrecorded, he said.

“Because we cannot access most areas, we do not know what is happening on the community level,” said the doctor, who requested anonymity for fear of reprisals. “These are simply the deaths we have managed to record in health facilities.”

Tigray has been cut off from the rest of Ethiopia since June when fighters from the Tigray People’s Liberation Front, or TPLF, recaptured most of the region as federal forces withdrew.

Banking services, phone lines and road links are all down in the region, a situation the UN has said amounts to a “de facto blockade”.

The Ethiopian authorities insist there is no deliberate effort to target Tigrayan civilians. They have urged Tigrayan fighters to surrender.

More than 90 per cent of Tigray’s 5.5 million people require humanitarian assistance, including 115,000 children who are severely malnourished, according to UN figures.

Civil servants have not been paid in months. Many have run out of cash to buy food and other goods because banking services have been shut down. The children of families living in urban areas are especially at risk of malnutrition, as their parents do not have farmland to grow food, according to Tigrayan health officials.

About 700,000 people in Tigray are in the grip of “famine-like conditions” owing to the obstruction of aid, US officials estimate.

Ethiopia’s federal government unilaterally declared a surprise “humanitarian truce” on March 24, an announcement it said would allow aid to flow into Tigray. But nearly one month later, only four convoys of around 80 food lorries have entered the region.

“Literally nothing has changed,” said an aid worker who recently visited Tigray. “We are just seeing a handful of trucks; these trucks are better than nothing but they are not going to feed the millions of people who need aid.”

An estimated 2,000 lorries of food must enter Tigray every week to meet the region’s needs, a UN official said. That is a sharp increase from the previous assessment of 600 a week.

Just 3 per cent of the vegetable seeds and 10 per cent of the fertiliser required for the current planting season have reached Tigray, according to UN figures, raising fears of a poor harvest that will deepen the region’s hunger crisis.

Several health officials in Tigray say they simply do not have enough supplies to treat many patients they encounter. Some said shortages are so dire that patients’ relatives must personally buy medicine from private pharmacies at inflated prices and bring them to the hospital before their family members can be treated.

Tens of thousands of people have been killed in the war, according to estimates by international aid groups.

But there is little hope for peace talks as the Ethiopian authorities have outlawed the TPLF, effectively making its leaders fugitives.

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

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Marathon results

Men:

 1. Titus Ekiru(KEN) 2:06:13 

2. Alphonce Simbu(TAN) 2:07:50 

3. Reuben Kipyego(KEN) 2:08:25 

4. Abel Kirui(KEN) 2:08:46 

5. Felix Kemutai(KEN) 2:10:48  

Women:

1. Judith Korir(KEN) 2:22:30 

2. Eunice Chumba(BHR) 2:26:01 

3. Immaculate Chemutai(UGA) 2:28:30 

4. Abebech Bekele(ETH) 2:29:43 

5. Aleksandra Morozova(RUS) 2:33:01  

While you're here
Squid Game season two

Director: Hwang Dong-hyuk 

Stars:  Lee Jung-jae, Wi Ha-joon and Lee Byung-hun

Rating: 4.5/5

The story in numbers

18

This is how many recognised sects Lebanon is home to, along with about four million citizens

450,000

More than this many Palestinian refugees are registered with UNRWA in Lebanon, with about 45 per cent of them living in the country’s 12 refugee camps

1.5 million

There are just under 1 million Syrian refugees registered with the UN, although the government puts the figure upwards of 1.5m

73

The percentage of stateless people in Lebanon, who are not of Palestinian origin, born to a Lebanese mother, according to a 2012-2013 study by human rights organisation Frontiers Ruwad Association

18,000

The number of marriages recorded between Lebanese women and foreigners between the years 1995 and 2008, according to a 2009 study backed by the UN Development Programme

77,400

The number of people believed to be affected by the current nationality law, according to the 2009 UN study

4,926

This is how many Lebanese-Palestinian households there were in Lebanon in 2016, according to a census by the Lebanese-Palestinian dialogue committee

Porsche Macan T: The Specs

Engine: 2.0-litre 4-cyl turbo 

Power: 265hp from 5,000-6,500rpm 

Torque: 400Nm from 1,800-4,500rpm 

Transmission: 7-speed dual-clutch auto 

Speed: 0-100kph in 6.2sec 

Top speed: 232kph 

Fuel consumption: 10.7L/100km 

On sale: May or June 

Price: From Dh259,900  

The specs
Engine: 2.0-litre 4-cyl turbo

Power: 201hp at 5,200rpm

Torque: 320Nm at 1,750-4,000rpm

Transmission: 6-speed auto

Fuel consumption: 8.7L/100km

Price: Dh133,900

On sale: now 

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.

The Bio

Name: Lynn Davison

Profession: History teacher at Al Yasmina Academy, Abu Dhabi

Children: She has one son, Casey, 28

Hometown: Pontefract, West Yorkshire in the UK

Favourite book: The Alchemist by Paulo Coelho

Favourite Author: CJ Sansom

Favourite holiday destination: Bali

Favourite food: A Sunday roast

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The%20specs
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Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Updated: April 20, 2022, 5:31 PM