• A Libyan coast guardsman stands on a boat during the rescue of 147 illegal immigrants attempting to reach Europe off the coastal town of Zawiyah, 45 kilometres west of the capital Tripoli, on June 27, 2017. Taha Jawashi / AFP
    A Libyan coast guardsman stands on a boat during the rescue of 147 illegal immigrants attempting to reach Europe off the coastal town of Zawiyah, 45 kilometres west of the capital Tripoli, on June 27, 2017. Taha Jawashi / AFP
  • A migrant craft in distress off the coast of Libya, June 5, 2019 in this picture obtained by Reuters June 6, 2019. Jose Benavente/ Pilotes Volontaires/via Reuters
    A migrant craft in distress off the coast of Libya, June 5, 2019 in this picture obtained by Reuters June 6, 2019. Jose Benavente/ Pilotes Volontaires/via Reuters
  • Libya has intercepted 200 migrants headed for Europe. Reuters
    Libya has intercepted 200 migrants headed for Europe. Reuters
  • A handout picture released by German migrant rescue NGO Sea-Eye and taken on April 6, 2020, reportedly shows a speed boat of Libyan authorities around a small boat in distress off the Libyan coast during a rescue operation with the NGO vessel "Alan Kurdi". Cedric Fettouche / various sources / AFP
    A handout picture released by German migrant rescue NGO Sea-Eye and taken on April 6, 2020, reportedly shows a speed boat of Libyan authorities around a small boat in distress off the Libyan coast during a rescue operation with the NGO vessel "Alan Kurdi". Cedric Fettouche / various sources / AFP
  • A rescue team approaches migrants on board of rubber dinghy at sea off the coast of Libya, August 22, in this still image taken from the video. Sea-Watch/Handout via Reuters
    A rescue team approaches migrants on board of rubber dinghy at sea off the coast of Libya, August 22, in this still image taken from the video. Sea-Watch/Handout via Reuters
  • Migrants rescued by Sea-Watch 4 a week ago in the international waters off Libya watch crew members of civil sea rescue ship Sea-Watch 4 on inflatable boats help migrants to get off the rescue ship funded by British street artist Banksy "Louise Michel" (background) off the coast of Malta, on August 29. Thomas Lohnes / AFP
    Migrants rescued by Sea-Watch 4 a week ago in the international waters off Libya watch crew members of civil sea rescue ship Sea-Watch 4 on inflatable boats help migrants to get off the rescue ship funded by British street artist Banksy "Louise Michel" (background) off the coast of Malta, on August 29. Thomas Lohnes / AFP
  • A boat approaches migrants from Libya aboard a dinghy in the mid Mediterranean Sea. AP
    A boat approaches migrants from Libya aboard a dinghy in the mid Mediterranean Sea. AP
  • A coast guard vessel navigates past the Ocean Viking docked at left at the Sicilian port of Messina, southern Italy on September 24, 2019. The humanitarian ship docked in Sicily, Italy, to disembark 182 men, women and children rescued in the Mediterranean Sea after fleeing Libya. Cesare Abbate/ANSA via AP
    A coast guard vessel navigates past the Ocean Viking docked at left at the Sicilian port of Messina, southern Italy on September 24, 2019. The humanitarian ship docked in Sicily, Italy, to disembark 182 men, women and children rescued in the Mediterranean Sea after fleeing Libya. Cesare Abbate/ANSA via AP
  • A woman wearing a straw hat arrives at Lampedusa island aboard an Italian Coast Guard boat on August 1 along with other migrants from Tunisia and Libya. AFP
    A woman wearing a straw hat arrives at Lampedusa island aboard an Italian Coast Guard boat on August 1 along with other migrants from Tunisia and Libya. AFP
  • A Libyan coastguard slits a dinghy that was used by migrants trying to reach Europe, at a naval base Ismail Zitouny / Reuters
    A Libyan coastguard slits a dinghy that was used by migrants trying to reach Europe, at a naval base Ismail Zitouny / Reuters

UN agency appeals for €100m to protect thousands of vulnerable migrants


Jamie Prentis
  • English
  • Arabic

The UN's migration agency said tens of thousands of sub-Saharan migrants could be in danger after it appealed for €100 million ($121.5m) to protect those who have traversed the well-trodden but dangerous route to Europe, as funding for a joint initiative with the EU that supported those at risk draws to a close.

The International Organisation for Migration said the requested funds would support those stranded in North Africa while giving them help in returning and reintegrating to their home countries in West and Central Africa in 2021.

It will also bolster search-and-rescue operations in the Sahara and offer humanitarian assistance when migrants disembark in Europe after crossing the Mediterranean Sea in flimsy boats.

The EU-IOM Joint Initiative, launched in 2016, brought together the two bodies and 26 African countries to assists tens of thousands of vulnerable adults and children.

The IOM said it had helped 77,000 people who requested assistance in voluntarily returning home, while also providing economic and mental health support for about 68,000.

"Through the [initiative], we have been able to assist over 100,000 migrants who might otherwise have been left in conditions of great peril: in detention centres; stranded and left for dead in deserts; or living in extremely difficult environments conducive to trafficking and smuggling, with no safe alternatives to better their lives and those of their families," said the IOM's director general Antonio Vitorino.

“We are also worried that the advances made in terms of regional and international co-operation on improved migration management would be jeopardised,” he said.

Christopher Gascon, the IOM's director for West and Central Africa, said that dangerous routes to Europe were "constantly opening or being reactivated". He cited the surge in departures to the Canary Islands as an example, a route on which more than 500 migrants died in 2020.

  • A man drags his belongings as refugees and migrants from the destroyed Moria camp walk towards a new temporary camp, on the island of Lesbos, Greece. Reuters
    A man drags his belongings as refugees and migrants from the destroyed Moria camp walk towards a new temporary camp, on the island of Lesbos, Greece. Reuters
  • Refugees and migrants who were sheltered near the destroyed Moria camp, carry their belongings as they prepare to move to a new temporary camp, on the island of Lesbos, Greece. Reuters
    Refugees and migrants who were sheltered near the destroyed Moria camp, carry their belongings as they prepare to move to a new temporary camp, on the island of Lesbos, Greece. Reuters
  • Refugees and migrants who were sheltered near the destroyed Moria camp, carry their belongings as they prepare to move to a new temporary camp, on the island of Lesbos, Greece. Reuters
    Refugees and migrants who were sheltered near the destroyed Moria camp, carry their belongings as they prepare to move to a new temporary camp, on the island of Lesbos, Greece. Reuters
  • An aerial view of the new temporary camp near Kara Tepe on Lesbos island, Greece, Another 2,000 refugees and migrants were settled into the new temporary hosting facility at Kara Tepe. EPA
    An aerial view of the new temporary camp near Kara Tepe on Lesbos island, Greece, Another 2,000 refugees and migrants were settled into the new temporary hosting facility at Kara Tepe. EPA
  • An aerial view of the new temporary camp near Kara Tepe on Lesbos island, Greece, 18 September 2020. Another 2,000 refugees and migrants were settled into the new temporary hosting facility at Kara Tepe. EPA
    An aerial view of the new temporary camp near Kara Tepe on Lesbos island, Greece, 18 September 2020. Another 2,000 refugees and migrants were settled into the new temporary hosting facility at Kara Tepe. EPA
  • Asylum seekers wait with their belongings as refugees and migrants from the destroyed Moria camp wait to enter into the new temporary camp near Kara Tepe on Lesbos island, Greece. EPA
    Asylum seekers wait with their belongings as refugees and migrants from the destroyed Moria camp wait to enter into the new temporary camp near Kara Tepe on Lesbos island, Greece. EPA
  • Asylum seekers wait in a line with their belongings as refugees and migrants from the destroyed Moria camp wait to enter into the new temporary camp near Kara Tepe on Lesbos island, Greece. EPA
    Asylum seekers wait in a line with their belongings as refugees and migrants from the destroyed Moria camp wait to enter into the new temporary camp near Kara Tepe on Lesbos island, Greece. EPA

“Many migrants do not have the financial, logistical and administrative means to return home when they want to end their journey. Often, the only option left for them is to try the dangerous Mediterranean crossing,” he said.

Migrants in Libya, the key staging post for departures to Europe, are at risk of a wide array of abuses including murder, sexual assault, forced labour and arbitrary detention in appalling – often informal – jails.

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