A man wearing clothes spattered in blood takes part in a demonstration against the Iranian regime demanding justice for Afghan workers believed to have been killed by Iranian border guards. EPA
A man wearing clothes spattered in blood takes part in a demonstration against the Iranian regime demanding justice for Afghan workers believed to have been killed by Iranian border guards. EPA
A man wearing clothes spattered in blood takes part in a demonstration against the Iranian regime demanding justice for Afghan workers believed to have been killed by Iranian border guards. EPA
A man wearing clothes spattered in blood takes part in a demonstration against the Iranian regime demanding justice for Afghan workers believed to have been killed by Iranian border guards. EPA

Afghanistan to investigate migrant drownings on Iran border


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Afghan President Ashraf Ghani on Friday ordered a "thorough" probe into the drowning of several migrants, after Iranian border guards allegedly forced them into a river last week.

The Afghan authorities had already been investigating the incident, but Mr Ghani formed a new 10-member team to look into the deaths after 18 bodies of migrants were recovered, some of them bearing signs of torture.

Officials claim the migrants drowned in the Harirud river while illegally crossing into neighbouring Iran from western Herat province.

"President Ashraf Ghani, in a decree issued today, appointed a 10-member team to carry out a thorough investigation into reports about the deaths of several countrymen along the Iranian border," Mr Ghani's office said in a statement.

Earlier Friday, Abdul Ghani Noori, the governor of Herat's Gulran district bordering Iran, said authorities had so far recovered 18 bodies.

"Out of 55 Afghan migrants who were forced into the river, we have so far recovered 18 bodies," Mr Noori said.

He said six migrants are still missing while others survived.

The bodies "bear signs of beating and torture," Mr Noori said.

"Based on the accounts of survivors and the marks on the bodies of the victims, they were first lashed with wire cables by the Iranian border guards and then forced at gunpoint to jump into the river," he said.

The Afghan Human Rights Commission said last week the Iranian guards made the migrants cross the Harirud river and "as a result a number of them drowned".

Iranian authorities have dismissed the claims, saying the incident occurred inside Afghanistan's territory.

The United States has backed the Kabul administration's decision to investigate the incident.

"Iran's cruel treatment and abuse of Afghan migrants alleged in these reports is horrifying," US Acting Assistant Secretary for South Asia Alice Wells said on Twitter earlier this week. "Those found guilty of such abuse must be held accountable."

Between 1.5 million and three million Afghan refugees live and work in Iran, most of them as wage labourers on construction projects.

Tens of thousands returned to Afghanistan after the coronavirus outbreak, but as restrictions ease in badly hit Iran, many are again seeking work there.

The Year Earth Changed

Directed by:Tom Beard

Narrated by: Sir David Attenborough

Stars: 4

How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

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

Women’s World T20, Asia Qualifier

UAE results
Beat China by 16 runs
Lost to Thailand by 10 wickets
Beat Nepal by five runs
Beat Hong Kong by eight wickets
Beat Malaysia by 34 runs

Standings (P, W, l, NR, points)

1. Thailand 5 4 0 1 9
2. UAE 5 4 1 0 8
3. Nepal 5 2 1 2 6
4. Hong Kong 5 2 2 1 5
5. Malaysia 5 1 4 0 2
6. China 5 0 5 0 0

Final
Thailand v UAE, Monday, 7am

COMPANY PROFILE
Name: HyperSpace
 
Started: 2020
 
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
 
Based: Dubai, UAE
 
Sector: Entertainment 
 
Number of staff: 210 
 
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
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