Sudan's Sovereign Council Chief General Abdel Fattah Al Burhan, South Sudan's President Salva Kiir, and Sudan's Prime Minister Abdalla Hamdok raise copies of a signed peace agreement with Sudan's five key rebel groups in Juba, South Sudan on August 31, 2020. Reuters
Sudan's Sovereign Council Chief General Abdel Fattah Al Burhan, South Sudan's President Salva Kiir, and Sudan's Prime Minister Abdalla Hamdok raise copies of a signed peace agreement with Sudan's five key rebel groups in Juba, South Sudan on August 31, 2020. Reuters
Sudan's Sovereign Council Chief General Abdel Fattah Al Burhan, South Sudan's President Salva Kiir, and Sudan's Prime Minister Abdalla Hamdok raise copies of a signed peace agreement with Sudan's five key rebel groups in Juba, South Sudan on August 31, 2020. Reuters
Sudan's Sovereign Council Chief General Abdel Fattah Al Burhan, South Sudan's President Salva Kiir, and Sudan's Prime Minister Abdalla Hamdok raise copies of a signed peace agreement with Sudan's five

Sudan signs peace deal with one of last two holdout rebel groups


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Sudan and a key rebel group that had refused to join other opposition forces in a previous peace deal have signed their own agreement, officials on both sides said on Friday.

Prime Minister Abdalla Hamdok and rebel chief Abdel Aziz Al Hilu signed the peace deal in neighbouring Ethiopia, Sudan's official news agency SUNA said, which posted pictures of the two men smiling and shaking hands.

The deal is significant because Mr Al Hilu, a veteran guerrilla fighter who leads a faction of the Sudan People's Liberation Movement-North (SPLM-N), had been one of two rebel leaders who had rejected an earlier peace deal with Khartoum.

While Khartoum and Mr Al Hilu agreed to a "cessation of hostilities", the deal allows rebels to keep hold of their guns for "self-protection" until Sudan's constitution is changed to separate religion and government.

"For Sudan to become a democratic country where the rights of all citizens are enshrined, the constitution should be based on the principle of 'separation of religion and state', in the absence of which the right to self-determination must be respected," said a copy of the deal, confirmed to AFP by rebel spokesman Jack Mahmoud.

The agreement, signed late on Thursday in Ethiopia's capital Addis Ababa, follows a deal signed on Monday in South Sudan's capital Juba with leaders of a coalition of rebel forces, the Sudan Revolutionary Front (SRF).

The SRF brings together rebels from the war-ravaged western Darfur region, as well as the southern states of Blue Nile and South Kordofan, where Mr Al Hilu's SPLM-N is based.

Mr Al Hilu's stronghold in the Nuba Mountains of South Kordofan has a significant Christian community among its mainly non-Arab population and he has long championed a secular state to replace the Islamist regime of former president Omar Al Bashir which was overthrown in April last year.

The latest agreement means only one key group remains still fighting, a wing of the Darfur-based Sudan Liberation Movement (SLM) led by Paris-based Abdelwahid Nour.

Fighting in Darfur alone left around 300,000 people dead after rebels took up arms in 2003.

Conflict in South Kordofan and Blue Nile erupted in 2011 as South Sudan seceded, resuming a war that had raged from 1983-2005.

Rebels fought troops deployed by Al Bashir, who is wanted by the International Criminal Court (ICC) over charges of genocide and crimes against humanity in the Darfur conflict.

While past peace deals have rapidly crumbled, ending war with the rebels has been a cornerstone policy of Sudan's transitional government, which came to power in the months after Al Bashir's overthrow.

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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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