• Police block a street leading to the official presidential residence in Kazakhstan's capital Nur-Sultan, after protests against the government. Reuters
    Police block a street leading to the official presidential residence in Kazakhstan's capital Nur-Sultan, after protests against the government. Reuters
  • Protesters gather in a square outside an administration office in Aktau, capital of the resource-rich Mangistau region in Kazakhstan. AFP
    Protesters gather in a square outside an administration office in Aktau, capital of the resource-rich Mangistau region in Kazakhstan. AFP
  • A burnt-out digger destroyed in protests triggered by fuel price increases, in Kazakhstan's trading and cultural hub Almaty. Reuters
    A burnt-out digger destroyed in protests triggered by fuel price increases, in Kazakhstan's trading and cultural hub Almaty. Reuters
  • A man stands in front of the mayor's office building that was torched during protests in Almaty. Police there have reported killing dozens of rioters since Wednesday. Reuters
    A man stands in front of the mayor's office building that was torched during protests in Almaty. Police there have reported killing dozens of rioters since Wednesday. Reuters
  • Burnt-out cars in central Almaty. Authorities said at least 18 members of the security forces have been killed in the violence in the city. AFP
    Burnt-out cars in central Almaty. Authorities said at least 18 members of the security forces have been killed in the violence in the city. AFP
  • A fire truck destroyed in the protests, in front of the presidential residence in Almaty. Reuters
    A fire truck destroyed in the protests, in front of the presidential residence in Almaty. Reuters
  • A man walks past a car that was overturned and destroyed during the protests in Almaty. Reuters
    A man walks past a car that was overturned and destroyed during the protests in Almaty. Reuters
  • Smoke billows from the Kazakhstan state TV channel building, which was torched during protests in Almaty. Reuters
    Smoke billows from the Kazakhstan state TV channel building, which was torched during protests in Almaty. Reuters
  • Russian military vehicles wait to be loaded on to military aircraft at an airfield outside Moscow, to fly to Kazakhstan. They are part of an alliance of former Soviet states being sent to control the uprising. AP
    Russian military vehicles wait to be loaded on to military aircraft at an airfield outside Moscow, to fly to Kazakhstan. They are part of an alliance of former Soviet states being sent to control the uprising. AP
  • Russian military vehicles wait to be loaded on to a military cargo plane Chkalovsky airbase, outside Moscow, as part of a force heading to Kazakhstan. AFP
    Russian military vehicles wait to be loaded on to a military cargo plane Chkalovsky airbase, outside Moscow, as part of a force heading to Kazakhstan. AFP
  • A Russian military plane with Belarusian troops on board waits to take off from an airfield outside Minsk, Belarus, to fly to Kazakhstan. AP
    A Russian military plane with Belarusian troops on board waits to take off from an airfield outside Minsk, Belarus, to fly to Kazakhstan. AP
  • Russian paratroopers board a military plane at Chkalovsky airbase, headed for Kazakhstan. AFP
    Russian paratroopers board a military plane at Chkalovsky airbase, headed for Kazakhstan. AFP

Deadly Kazakhstan protests rage as Russian troops arrive


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Russia sent troops to help control a countrywide uprising in Kazakhstan on Thursday, as fresh clashes between protesters and security forces erupted in the main city of Almaty.

Police in Almaty have reported killing dozens of rioters since the protests in Almaty turned violent on Wednesday Wednesday. Authorities said at least 18 members of the security forces had been killed, including two found decapitated. More than 2,000 people have been arrested.

The TASS news agency quoted witnesses as saying more people were killed and wounded in renewed battles in Almaty's main square, which was occupied alternately by troops and protesters on Thursday.

Explosions and gunfire were heard as military vehicles and scores of soldiers advanced, although the shooting stopped after nightfall.

Earlier, military personnel regained control of the main airport from protesters.

Kazakh President Kassym-Jomart Tokayev said on Friday that "constitutional order" had mostly been restored in the Central Asian country.

"An anti-terrorist operation has been launched. The forces of law and order are working hard. Constitutional order has largely been restored in all regions of the country," Mr Tokayev was quoted as saying in a statement issued by his office.

The Kazakh interior ministry said in a separate statement that 26 "armed criminals" had been "liquidated" and more than 3,000 detained.

The arrival of Russian troops followed a call by Mr Tokayev for assistance from the Collective Security Treaty Organisation (CSTO), a Moscow-led military alliance of former Soviet states. He blamed the unrest on “foreign-trained terrorists” who he said had seized buildings and weapons.

The internet has been shut down across the country, making it difficult to gauge the extent of the unrest.

The violence is the worst since Kazakhstan declared independence three decades ago. Following its independence, the country was ruled by Nursultan Nazarbayev.

Although he stepped down as president three years ago, Mr Nazarbayev, 81, held on to the reins of power through other positions.

Moscow said it was sending troops on a “counter-terrorist operation” and has backed Mr Tokayev's claim that the uprising is being led by foreign-trained terrorists.

  • Troops at the main square in Almaty, where hundreds were protesting after authorities' decision to lift price caps on liquefied petroleum gas in Kazakhstan. Reuters
    Troops at the main square in Almaty, where hundreds were protesting after authorities' decision to lift price caps on liquefied petroleum gas in Kazakhstan. Reuters
  • A burning police car during a protest against the LPG price rise in Almaty. Reuters
    A burning police car during a protest against the LPG price rise in Almaty. Reuters
  • Debris litters the floor of the mayor's office after it was stormed by demonstrators. Reuters
    Debris litters the floor of the mayor's office after it was stormed by demonstrators. Reuters
  • Protesters take part in the rally over a rise in energy prices in Almaty. AFP
    Protesters take part in the rally over a rise in energy prices in Almaty. AFP
  • Riot police patrol a street during the rally. EPA
    Riot police patrol a street during the rally. EPA
  • Kazakh President Kassym-Jomart Tokayev declared a state of emergency until January 19. EPA
    Kazakh President Kassym-Jomart Tokayev declared a state of emergency until January 19. EPA
  • Riot police officers make a wall of shields in Almaty. EPA
    Riot police officers make a wall of shields in Almaty. EPA
  • Kazakh armed police on patrol during state of emergency. EPA
    Kazakh armed police on patrol during state of emergency. EPA
  • A damaged room inside the mayor's office in Almaty after it was stormed by demonstrators during protests triggered by the fuel price increase. Reuters
    A damaged room inside the mayor's office in Almaty after it was stormed by demonstrators during protests triggered by the fuel price increase. Reuters

The general secretary of the CSTO told the Russian RIA news agency that the overall peacekeeping force would number about 2,500, and could be strengthened if necessary.

It was expected to be a short mission of “a few days or weeks”, RIA quoted him as saying.

The US said it was closely monitoring reports of the deployment and had questions about whether the forces were legitimately invited to the country.

“We have questions about that deployment precisely because Kazakhstan, the government of Kazakhstan ... has its own resources, and the government is, and has been, well fortified,” State Department spokesperson Ned Price said.

“We will be watching very closely for any violations of human rights and any efforts or actions on the part of foreign forces to seize Kazakh institutions,” he added.

The uprising, which began as protests against a New Year's Day fuel price rise, grew violent on Wednesday when protesters chanting slogans against Mr Nazarbayev stormed and torched public buildings in Almaty and other cities.

Mr Tokayev responded by dismissing his Cabinet, reversing the fuel price rise and distancing himself from his predecessor, including by taking over a powerful security post Mr Nazarbayev had retained.

But those moves have failed to appease the protesters.

The drill

Recharge as needed, says Mat Dryden: “We try to make it a rule that every two to three months, even if it’s for four days, we get away, get some time together, recharge, refresh.” The couple take an hour a day to check into their businesses and that’s it.

Stick to the schedule, says Mike Addo: “We have an entire wall known as ‘The Lab,’ covered with colour-coded Post-it notes dedicated to our joint weekly planner, content board, marketing strategy, trends, ideas and upcoming meetings.”

Be a team, suggests Addo: “When training together, you have to trust in each other’s abilities. Otherwise working out together very quickly becomes one person training the other.”

Pull your weight, says Thuymi Do: “To do what we do, there definitely can be no lazy member of the team.” 

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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Updated: January 07, 2022, 8:53 AM