Heavy fighting broke out in Ethiopia's northern Tigray region on Wednesday, disrupting a five-month ceasefire.
Both sides blamed the other for the escalation after negotiations to end the conflict, which has raged for almost two years, made little progress.
The Tigray People's Liberation Front (TPLF) said government forces and their allies had launched a “large-scale” offensive against the southern part of the territory early on Wednesday.
Getachew Reda, representative for the TPLF, said on Twitter that the government offensive has shown its campaign for peace before the international community “has now been revealed for the drama that it has always been”.
“Our forces are heroically defending our positions,” he said.
But the Government Communication Service accused the TPLF of striking first, saying it had “destroyed the truce”.
“Disregarding the numerous peace options presented by the Ethiopian government, the armed wing of the terror group TPLF, pushing with its recent provocations starting [at] 5am today, committed an attack” around southern Tigray, it said in a statement.
Ethiopia's air force said on Wednesday it had shot down a plane carrying weapons for the TPLF that had encroached into government airspace via Sudan, state media reported.
“The plane which violated our airspace from Sudan … and aimed to supply weapons to the terror group was shot down by our heroic air force,” the Ethiopian News Agency quoted armed forces Maj Gen Tesfaye Ayalew as saying.
The date of the incident, the type of aircraft and how it was taken down were not detailed.
Negotiations between the two sides have been stalled for some time, with the latest disagreement being over who should mediate the talks. The government wants the African Union's envoy Olusegun Obasanjo while the TPLF would prefer Kenya.
William Davison, senior Ethiopia analyst for the International Crisis Group, said the serious clashes and the claim about the downed plane could well mean this outbreak of fighting will continue.
"There's a chance that escalation is prevented and there's a renewed effort to bring the parties together for peace talks. But the reality right now is that the fighting is quite likely to escalate and we've moved further away from formal peace talks actually taking place," he told The National.
He said the lack of information about what is taking place on the ground, both within a humanitarian context and fighting, hinders the ability of international actors to assist the peace process.
"But we should also recognise that since the start of the war international powers, such as the US and EU, have been consistent with certain demands, such as for unhindered humanitarian access, a ceasefire, and negotiations, but they’ve been unable to influence the Ethiopian parties.”
Tigrayan and government troops have been accused of atrocities throughout the conflict.
The conflict and climate change-induced drought have left half of Tigray's 5.5 million people in “severe” need of food, the World Food Programme said last week.
“Hunger has deepened, rates of malnutrition have skyrocketed and the situation is set to worsen as people enter peak hunger season until this year’s harvest in October,” the report said.
This issue has worsened despite the ceasefire allowing aid to enter the region. The federal government previously said it would restore basic services such as electricity, communications and banking as a precursor to talks, but its position looks to have changed.
Ethiopia's President Abiy Ahmed deployed troops to Tigray in November 2020 to unseat the TPLF after months of tension and a Tigrayan election not recognised by the federal government.
The 2019 Nobel Peace Prize winner said the decision to send troops was in response to rebel attacks on army camps.
The TPLF mounted a comeback, recapturing Tigray and expanding into Afar and Amhara before the war reached a stalemate.
AFP contributed to this report
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.
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Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
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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.
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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.
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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.
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