Mekelle in Ethiopia in 2020. Kibrom Gebreselassie, chief executive of Ayder Hospital, wrote on Twitter that there had been "an early morning drone attack" on the city. AFP
Mekelle in Ethiopia in 2020. Kibrom Gebreselassie, chief executive of Ayder Hospital, wrote on Twitter that there had been "an early morning drone attack" on the city. AFP
Mekelle in Ethiopia in 2020. Kibrom Gebreselassie, chief executive of Ayder Hospital, wrote on Twitter that there had been "an early morning drone attack" on the city. AFP
Mekelle in Ethiopia in 2020. Kibrom Gebreselassie, chief executive of Ayder Hospital, wrote on Twitter that there had been "an early morning drone attack" on the city. AFP

Air strike hits capital of Ethiopia's Tigray region


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An air strike has hit the city of Mekelle, the capital of Ethiopia's northern Tigray region, a hospital official said on Tuesday.

The strike came days after Tigray's regional government said it was ready for a ceasefire and would take part in a peace process led by the African Union.

Kibrom Gebreselassie, chief executive of Ayder Hospital in Mekelle, wrote on Twitter that there had been “an early morning drone attack” on the city.

“One injured patient has arrived at Ayder. Total casualties not yet known,” he said.

Tigray regional government spokesman Getachew Reda confirmed the incident. He said Mekelle University's business campus had been hit.

The person who brought the patient to hospital said the strike hit the business campus and Dimitsi Woyane TV station, Mr Gebreselassie said.

The regional Tigray government runs the TV station.

The Tigrayan forces have accused Prime Minister Abiy Ahmed of centralising power at the expense of Ethiopia's regions, which he has denied.

Mr Abiy has accused the Tigrayan forces, led by the Tigray People's Liberation Front, the region's former ruling party, of trying to reclaim power. They have denied this.

Tigray has been hit by several air strikes since fighting resumed in late August between government forces and their allies and TPLF rebels in northern Ethiopia.

The strikes break a truce that had held since March, shattering hopes of a peaceful resolution to a war that began nearly two years ago.

The offensives have also drawn in Eritrean troops and cut off aid deliveries into Tigray, where the UN says a lack of food, fuel and medicine is causing a humanitarian disaster.

The international community, including UN Secretary General Antonio Guterres, AU Commission chief Moussa Faki Mahamat, and US Secretary of State Antony Blinken, has urged the warring sides to seize the moment for peace.

Addis Ababa has not yet officially commented.

An unknown number of civilians have been killed since the war erupted in Africa's second most populous country in November 2020.

Australia men's Test cricket fixtures 2021/22

One-off Test v Afghanistan:
Nov 27-Dec 1: Blundstone Arena, Hobart

The Ashes v England:
Dec 8-12: 1st Test, Gabba, Brisbane
Dec 16-20: 2nd Test, Adelaide Oval, Adelaide (day/night)
Dec 26-30: 3rd Test, Melbourne Cricket Ground, Melbourne
Jan 5-9, 2022: 4th Test, Sydney Cricket Ground, Sydney
Jan 14-18: 5th Test, Optus Stadium, Perth

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Sole survivors
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  • George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
  • Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
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PREMIER LEAGUE FIXTURES

Tuesday (UAE kick-off times)

Leicester City v Brighton (9pm)

Tottenham Hotspur v West Ham United (11.15pm)

Wednesday

Manchester United v Sheffield United (9pm)

Newcastle United v Aston Villa (9pm)

Norwich City v Everton (9pm)

Wolves v Bournemouth (9pm)

Liverpool v Crystal Palace (11.15pm)

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Burnley v Watford (9pm)

Southampton v Arsenal (9pm)

Chelsea v Manchester City (11.15pm)

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1.30pm: Handicap (PA) Dh 50,000 (Dirt) 1,400m

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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

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Updated: September 13, 2022, 7:09 AM