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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More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
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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.
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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
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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