Issei Sagawa, a Japanese murderer known as the “Kobe Cannibal” who killed and ate a Dutch student but was never jailed, has died aged 73.
Sagawa died of pneumonia on November 24 and was given a funeral attended only by relatives, with no public ceremony planned, his younger brother and a friend said in a statement.
The statement was issued by the publisher of a 2019 memoir written by Sagawa's brother.
In 1981, Sagawa was studying in Paris when he invited Dutch student Renee Hartevelt to his home.

He shot her in the neck, raped her and then consumed parts of her body over the course of three days.
He then attempted to dispose of her remains in the Bois de Boulogne park, where he was arrested.
Psychiatric experts deemed Sagawa unfit to face trial and he was initially held in a mental institution in France before being deported to Japan.
There, he was ruled sane by Japanese authorities, but as the charges against him in France had been dropped, he was allowed to walk free.
Sagawa made no secret of his crime and capitalised on his notoriety, including with a novel-like memoir titled In the Fog in which he reminisced about the murder in vivid detail.
He also recounted details of the incident and his obsession with cannibalism in interviews and a 2017 documentary, Caniba.
Speaking to Vice magazine, he said he had been “obsessed with cannibalism”.
“My desire to eat a woman had changed into an obligation.”
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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.
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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