Taliban fighters stand guard at the site of an explosion in front of a Sikh temple, in Kabul on Saturday. EPA
Taliban fighters stand guard at the site of an explosion in front of a Sikh temple, in Kabul on Saturday. EPA
Taliban fighters stand guard at the site of an explosion in front of a Sikh temple, in Kabul on Saturday. EPA
Taliban fighters stand guard at the site of an explosion in front of a Sikh temple, in Kabul on Saturday. EPA

ISIS says it carried out Sikh temple attack in Kabul


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The extremist group ISIS has claimed responsibility for an attack on a Sikh temple in Afghanistan's capital on Saturday that killed one community member and a Taliban fighter.

In a post on Telegram, the Afghan branch of ISIS said the attack was in response to insults against the Prophet Mohammed — an apparent reference to remarks by officials of India's ruling party that have been condemned by many Muslim-majority countries.

The group said a suicide attacker stormed the temple on Saturday morning armed with a machine gun and hand grenades after killing its guard. It said other militants fought for more than three hours with Taliban fighters, who tried to intervene to protect the temple, attacking them with four explosive devices and a car bomb.

Taliban officials said one of their fighters and a Sikh worshipper were killed, while seven other people were injured.

The attack followed a visit last week by an Indian delegation to Kabul to discuss the distribution of humanitarian aid from India to Afghanistan.

Afghan and Indian media reports said the delegation discussed the possibility of reopening the Indian embassy, which was closed after the hardline Islamist militants seized power in August last year.

The number of bombings across Afghanistan has dropped since then, but several attacks — many of which have been against minority communities — have rocked the country in recent months, including several claimed by ISIS.

The UN's mission to Afghanistan called for protection for minorities in Afghanistan after Saturday's attack.

Indian Prime Minister Narendra Modi said on Twitter that he was "shocked" by the attack, while neighbouring Pakistan said it was "seriously concerned at the recent spate of terrorist attacks on places of worship in Afghanistan".

Sikhs are a tiny religious minority in largely Muslim Afghanistan, comprising about 300 families before the country fell to the Taliban. Many have since left, according to members of the community.

Most of those who remain are traders involved in selling herbal medicines and electronic goods brought from India.

In recent months, many impoverished Sikhs, including women and children, have taken refuge in the complex that was attacked on Saturday.

Sikhs in Afghanistan have been repeatedly attacked over the years. At least 25 people were killed in March 2020 when gunmen stormed another Sikh temple in Kabul in an attack that was also claimed by ISIS.

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SMEs in the UAE are defined by the number of employees, annual turnover and sector. For example, a “small company” in the services industry has six to 50 employees with a turnover of more than Dh2 million up to Dh20m, while in the manufacturing industry the requirements are 10 to 100 employees with a turnover of more than Dh3m up to Dh50m, according to Dubai SME, an agency of the Department of Economic Development.

A “medium-sized company” can either have staff of 51 to 200 employees or 101 to 250 employees, and a turnover less than or equal to Dh200m or Dh250m, again depending on whether the business is in the trading, manufacturing or services sectors. 

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Founder: Namrata Raina
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Initial investment: Undisclosed 

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Syria v Australia
2018 World Cup qualifying: Asia fourth round play-off first leg
Venue: Hang Jebat Stadium (Malacca, Malayisa)
Kick-off: Thursday, 4.30pm (UAE)
Watch: beIN Sports HD

* Second leg in Australia scheduled for October 10

How tumultuous protests grew
  • A fuel tax protest by French drivers appealed to wider anti-government sentiment
  • Unlike previous French demonstrations there was no trade union or organised movement involved 
  • Demonstrators responded to online petitions and flooded squares to block traffic
  • At its height there were almost 300,000 on the streets in support
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  • Clashes soon turned violent as thousands fought with police at cordons
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Price, base / as tested: Dh283,080 / Dh318,465

Engine: 2.0-litre inline four-cylinder

Transmission: Eight-speed automatic

Power: 295hp @ 5,500rpm

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UAE fixtures
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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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Name: Timothy Husband

Nationality: New Zealand

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Favourite book: Lemurs of Madagascar by Russell A Mittermeier

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Reputation

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THE SPECS

      

 

Engine: 1.5-litre

 

Transmission: 6-speed automatic

 

Power: 110 horsepower 

 

Torque: 147Nm 

 

Price: From Dh59,700 

 

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Company Profile

Name: JustClean

Based: Kuwait with offices in other GCC countries

Launch year: 2016

Number of employees: 130

Sector: online laundry service

Funding: $12.9m from Kuwait-based Faith Capital Holding

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Fly Etihad or Emirates from the UAE to Moscow from 2,763 return per person return including taxes. 
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Game Changer

Director: Shankar 

Stars: Ram Charan, Kiara Advani, Anjali, S J Suryah, Jayaram

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Updated: June 19, 2022, 7:40 AM