• People view the damage inside a mosque following a bombing in Kunduz, northern Afghanistan, on Friday. All photos: AP Photo / Abdullah Sahil
    People view the damage inside a mosque following a bombing in Kunduz, northern Afghanistan, on Friday. All photos: AP Photo / Abdullah Sahil
  • The powerful explosion caused several casualties, witnesses and the Taliban's spokesman said.
    The powerful explosion caused several casualties, witnesses and the Taliban's spokesman said.
  • A man walks down the mosque's blood-stained steps following the bombing.
    A man walks down the mosque's blood-stained steps following the bombing.
  • People carry a body from inside the mosque.
    People carry a body from inside the mosque.
  • The devastation was all to clear to see.
    The devastation was all to clear to see.

ISIS claims attack on Afghan mosque that killed at least 62 people


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A suicide attack that killed at least 62 people and wounded more than 140 at a mosque in Afghanistan on Friday has been claimed by ISIS. Locals speaking to AFP said the final toll could rise towards 100 because many of the wounded are in a critical condition and health services are overwhelmed.

The militant group made the announcement on its Telegram channel.

The mosque in the north-eastern Kunduz province was packed with Shiite worshippers, Afghanistan's state-run Bakhtar news agency reported.

The blast occurred in Kunduz city, the provincial capital, where militants from ISIS have a long history of attacking the Shiite minority.

Dost Mohammad Obaida, the deputy police chief for Kunduz province, said the attack may have been carried out by a suicide bomber who had mingled with worshippers in the mosque.

“I assure our Shiite brothers that the Taliban are prepared to ensure their safety,” Mr Obaida said. An investigation was under way, he said.

The death toll is one of the highest since US and Nato forces left Afghanistan at the end of August and the Taliban took control of the country.

The Taliban have been the target of a series of deadly attacks by rival ISIS militants, including shooting ambushes and an explosion at a mosque in the capital, Kabul.

Friday's explosion in Kunduz took place during prayers at the Gozar-e-Sayed Abad mosque.

The Friday noon prayers are the highlight of the Muslim religious week, and mosques are typically crowded. Witness Ali Reza said he was praying at the time of the explosion and saw many casualties.

It was the latest of several attacks in recent weeks, including one at a mosque in Kabul, some of which were also claimed by ISIS.

The attacks underscore the security challenges facing the Taliban, who took over the country in August and have since carried out operations against ISIS cells in Kabul.

“This afternoon, an explosion took place in a mosque of our Shiite compatriots … as a result of which a number of our compatriots were martyred and wounded,” Taliban spokesman Zabihullah Mujahid said on Twitter.

Photos and video footage from the scene showed rescuers carrying a body wrapped in a blanket from the mosque to an ambulance. The stairs at the entrance of the mosque were covered in blood. Debris from the blast covered the floor and the mosque’s lofty ceiling was charred black.

A resident of the area, Hussaindad Rezayee, said he rushed to the mosque as soon as the explosion went off. “I was busy at home doing construction work, and when the prayers started, the explosion happened,” he said. “I came to look for my relatives, the mosque was full.”

The Taliban leadership are grappling with a growing threat from the local ISIS affiliate, known as the Islamic State in Khorasan.

ISIS militants have stepped up attacks aimed at their rivals, including two recent deadly bombings in Kabul.

ISIS also declared war on Afghanistan’s minority Shiites and has taken responsibility for some of the worst attacks against the community, including attacks on their mosques in Kabul and the western province of Herat.

Friday congregational prayers outside a mosque in Kabul, Afghanistan on October 8, 2021. EPA
Friday congregational prayers outside a mosque in Kabul, Afghanistan on October 8, 2021. EPA

The UN mission in Afghanistan condemned Friday’s attack, saying it was “part of a disturbing pattern of violence” aimed at religious institutions.

Previously, ISIS had claimed a bombing on Sunday outside Kabul’s Eid Gah Mosque that killed at least five civilians. Another attack on a madrassa, a religious school, in Khost province on Wednesday was not claimed.

The local ISIS affiliate also claimed responsibility for the August 26 bombing that killed at least 169 Afghans and 13 US military personnel outside Kabul airport in the final days of the American withdrawal from Afghanistan.

Since the US departure, ISIS attacks have been mostly in eastern Afghanistan – the regional base for the group's affiliate – and in Kabul.

In northern Kunduz province, ethnic Hazaras, who are mostly Shiites, make up about 6 per cent of the province’s population of nearly a million people. The province also has a large ethnic Uzbek population that has been targeted for recruitment by ISIS, which is closely aligned with the militant Islamic Movement of Uzbekistan.

Friday’s attack, claimed by ISIS, will be worrying for Afghanistan’s northern Central Asian neighbours and Russia, which has been courting the Taliban for years as an ally against creeping ISIS influence in the region.

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The Melbourne Mercer Global Pension Index

The Melbourne Mercer Global Pension Index

Mazen Abukhater, principal and actuary at global consultancy Mercer, Middle East, says the company’s Melbourne Mercer Global Pension Index - which benchmarks 34 pension schemes across the globe to assess their adequacy, sustainability and integrity - included Saudi Arabia for the first time this year to offer a glimpse into the region.

The index highlighted fundamental issues for all 34 countries, such as a rapid ageing population and a low growth / low interest environment putting pressure on expected returns. It also highlighted the increasing popularity around the world of defined contribution schemes.

“Average life expectancy has been increasing by about three years every 10 years. Someone born in 1947 is expected to live until 85 whereas someone born in 2007 is expected to live to 103,” Mr Abukhater told the Mena Pensions Conference.

“Are our systems equipped to handle these kind of life expectancies in the future? If so many people retire at 60, they are going to be in retirement for 43 years – so we need to adapt our retirement age to our changing life expectancy.”

Saudi Arabia came in the middle of Mercer’s ranking with a score of 58.9. The report said the country's index could be raised by improving the minimum level of support for the poorest aged individuals and increasing the labour force participation rate at older ages as life expectancies rise.

Mr Abukhater said the challenges of an ageing population, increased life expectancy and some individuals relying solely on their government for financial support in their retirement years will put the system under strain.

“To relieve that pressure, governments need to consider whether it is time to switch to a defined contribution scheme so that individuals can supplement their own future with the help of government support,” he said.

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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

What is blockchain?

Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.

The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.

Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.

However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.

Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.

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Most wanted allegations
  • Benjamin Macann, 32: involvement in cocaine smuggling gang.
  • Jack Mayle, 30: sold drugs from a phone line called the Flavour Quest.
  • Callum Halpin, 27: over the 2018 murder of a rival drug dealer. 
  • Asim Naveed, 29: accused of being the leader of a gang that imported cocaine.
  • Calvin Parris, 32: accused of buying cocaine from Naveed and selling it on.
  • John James Jones, 31: allegedly stabbed two people causing serious injuries.
  • Callum Michael Allan, 23: alleged drug dealing and assaulting an emergency worker.
  • Dean Garforth, 29: part of a crime gang that sold drugs and guns.
  • Joshua Dillon Hendry, 30: accused of trafficking heroin and crack cocain. 
  • Mark Francis Roberts, 28: grievous bodily harm after a bungled attempt to steal a £60,000 watch.
  • James ‘Jamie’ Stevenson, 56: for arson and over the seizure of a tonne of cocaine.
  • Nana Oppong, 41: shot a man eight times in a suspected gangland reprisal attack. 
Updated: October 09, 2021, 3:08 PM