Pakistan's parliament removed Imran Khan as prime minister through a vote of no confidence on Sunday, setting the stage for opposition parties to form the next government.
The vote was held after the country's Supreme Court on Thursday overturned Mr Khan's bid to dismiss the no-confidence motion and dissolve parliament on April 3.
Opposition parties were able to secure a majority 174 votes in the 342-member house in support of the no-confidence motion, the House Speaker said.
The announcement of the vote's result came shortly before 1am (8pm GMT) after multiple adjournments in the lower house caused by members of Mr Khan's party, who said there was a foreign conspiracy to oust the cricket star-turned-politician.
It was not immediately clear when a new prime minister would be chosen, but Pakistan Muslim League-Nawaz (PML-N) chief Shehbaz Sharif was almost certain to be picked to lead the nuclear-armed nation of 220 million people.
"We will put a balm on the wounds of this nation," Mr Sharif said immediately after the result was announced.
Mr Sharif, the younger brother of three-time prime minister Nawaz Sharif, has a reputation as an effective administrator.
Parliamentary elections are not due until August 2023. However, the opposition has said it wants early elections, but only after it has delivered a political defeat to Mr Khan and passed legislation it says is required to ensure the next polls are free and fair.
Mr Khan was widely expected to lose the vote after defections among members of his ruling coalition and MPs from his Tehreek-e-Insaf Party in recent weeks.
He surged to power in 2018 with the military's support, but recently lost his parliamentary majority when allies quit his coalition government. There were also signs he had lost the support of the military, analysts said.
The military viewed Mr Khan and his conservative agenda favourably when he won the election, but that support waned after a falling-out over the appointment of the country's next spy chief and the economic troubles.
"They [the military] don't want to be seen as supporting him and be blamed for his failures," opposition leader and former prime minister Shahid Khaqan Abbasi said. "They've pulled their support."
Opposition parties say Mr Khan has failed to revive an economy battered by Covid-19 or fulfil promises to make Pakistan a corruption-free, prosperous nation respected on the world stage.
No Pakistani prime minister has completed their full term since independence in 1947, although Mr Khan is the first to be removed through a confidence vote.
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Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
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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
Banned items
Dubai Police has also issued a list of banned items at the ground on Sunday. These include:
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Political flags or banners
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Bikes, skateboards or scooters
Indoor Cricket World Cup - Sept 16-20, Insportz, Dubai