More than 180 people escaped from hotel in a northern Mozambique town that was besieged by insurgents for three days, workers and security sources said.
Several people were killed during the escape bid on Friday, witnesses and a rights group said, after the attack in Palma near a liquefied natural gas site in Cabo Delgado province.
French oil giant Total is the principal investor in the $20 billion project – Africa’s largest. Six other international companies including ExxonMobil operate in the area.
Extremist militants attacked the coastal town on Wednesday afternoon. Terrified villagers fled into surrounding forest as LNG and government workers sought shelter at the Amarula Palma hotel.
“Almost the entire town was destroyed. Many people are dead,” a worker on the LNG site said on Friday evening after he was taken to Afungi.
Jasmine Opperman, a security analyst who specialises in terrorism in Africa, said the attack had been “meticulously planned”.
A security source said: “As locals fled to the bush, workers from LNG companies, including foreigners, took refuge in hotel Amarula where they are waiting to be rescued.”
Human Rights Watch said the attackers are linked to a group known locally as Al Shabab, which has no known direct link to the Somalian terrorist organisation of the same name.
“Several witnesses told Human Rights Watch that they saw bodies on the streets and residents fleeing after the Al Shabab fighters fired indiscriminately at people and buildings,” the rights group said on Friday.
South African news website News24 reported that one South African citizen died during the attack.
Another worker from a company subcontracted by Total said helicopters flew over the hotel earlier on Friday trying to find “a corridor to rescue the approximately 180 people trapped in the hotel”.
The South African news outlet Daily Maverick reported that the helicopters were flown by Dyck Advisory Group, a South African private security company that works with the Mozambique government.
“Until nightfall, many people remained on the premises while militants tried to advance towards the hotel,” he said.
In an unverified short video clip shared on social media, an unidentified man filmed the hotel lobby showing several people milling around the patio.
The buzzing sound of a helicopter in the background, he described the situation in Palma as “critical”.
“We don’t know if we will be rescued,” he said.
He said the hotel had run out of food but still had water.
Rescue effort
The Mozambique government on Thursday confirmed the attack on the town and said soldiers had launched an offensive to repel the fighters from the town.
The new round of attacks began on Wednesday, hours after Total announced a gradual resumption of work at the liquefied natural gas project, which had been hampered by the insurgency in the region.
Militants affiliated with ISIS raided villages and towns across the province, causing about 700,000 people to flee their homes.
At least 2,600 people were killed in the violence, half of them civilians, according to the US-based data collecting agency Armed Conflict Location and Event Data.
On Friday, the US embassy in Maputo condemned the attack on Palma. It pledged its commitment “to working with the government of Mozambique to counter violent extremism”.
Info
What: 11th edition of the Mubadala World Tennis Championship
When: December 27-29, 2018
Confirmed: men: Novak Djokovic, Rafael Nadal, Kevin Anderson, Dominic Thiem, Hyeon Chung, Karen Khachanov; women: Venus Williams
Tickets: www.ticketmaster.ae, Virgin megastores or call 800 86 823
Liverpool's all-time goalscorers
Ian Rush 346
Roger Hunt 285
Mohamed Salah 250
Gordon Hodgson 241
Billy Liddell 228
The%20specs
%3Cp%3E%3Cstrong%3EPowertrain%3A%20%3C%2Fstrong%3ESingle%20electric%20motor%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E201hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E310Nm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESingle-speed%20auto%0D%3Cbr%3E%3Cstrong%3EBattery%3A%20%3C%2Fstrong%3E53kWh%20lithium-ion%20battery%20pack%20(GS%20base%20model)%3B%2070kWh%20battery%20pack%20(GF)%0D%3Cbr%3E%3Cstrong%3ETouring%20range%3A%20%3C%2Fstrong%3E350km%20(GS)%3B%20480km%20(GF)%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh129%2C900%20(GS)%3B%20Dh149%2C000%20(GF)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
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
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
When Umm Kulthum performed in Abu Dhabi
Known as The Lady of Arabic Song, Umm Kulthum performed in Abu Dhabi on November 28, 1971, as part of celebrations for the fifth anniversary of the accession of Sheikh Zayed bin Sultan Al Nahyan as Ruler of Abu Dhabi. A concert hall was constructed for the event on land that is now Al Nahyan Stadium, behind Al Wahda Mall. The audience were treated to many of Kulthum's most well-known songs as part of the sold-out show, including Aghadan Alqak and Enta Omri.
Sholto Byrnes on Myanmar politics