Zhu Xianjian. Photo: Jilin Police
Zhu Xianjian. Photo: Jilin Police
Zhu Xianjian. Photo: Jilin Police
Zhu Xianjian. Photo: Jilin Police

Chinese police capture North Korean convict on the run


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A North Korean prisoner who had been on the run for more than 40 days after staging a daring escape from jail has been captured by Chinese police, authorities said on Sunday.

Officials in north-east China were offering a $23,000 bounty for the recapture of the escapee, in a manhunt that has sparked massive interest on social media.

The prisoner, 39, identified by the Chinese name Zhu Xianjian, was jailed in China after fleeing reclusive North Korea.

He escaped the complex in Jilin city by scaling a shed and vaulting the outer wall on October 18, and managed to stay at large before being captured on Sunday.

A one-line statement from Jilin police said he had been detained at about 10am on Sunday morning, without giving more details.

Videos shared by state-run Beijing News showed an emaciated-looking man being carried by several officers, with a photograph of him then lying on the ground with his hands behind his back.

Zhu was convicted of illegal entry into China, larceny and robbery, and was due for release and deportation back to the North in 2023, prompting online speculation that he broke out to avoid being sent back.

He illegally crossed a river separating North Korea from China in 2013. He then raided several houses in a nearby village, stealing money, mobile phones and clothes, court records show.

He also stabbed an elderly woman who discovered him, and tried to flee in a taxi before being arrested.

Human Rights Watch said in a July report that at least 1,100 North Koreans were detained in China, Pyongyang's main ally and economic benefactor.

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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.

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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.

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Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

Updated: November 29, 2021, 8:37 AM