An Afghan National Army officer stands guard at the scene of a previous attack in Kabul, Afghanistan. EPA
An Afghan National Army officer stands guard at the scene of a previous attack in Kabul, Afghanistan. EPA
An Afghan National Army officer stands guard at the scene of a previous attack in Kabul, Afghanistan. EPA
An Afghan National Army officer stands guard at the scene of a previous attack in Kabul, Afghanistan. EPA

Blast in Kabul targets UN vehicle killing at least 1


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A foreign national was killed and at least five other people wounded in a grenade attack on a United Nations vehicle in Kabul on Sunday, an Afghan official said.

The attack happened on a road frequently used by UN traffic shuttling workers between central Kabul and a large UN compound on the outskirts of the capital.

"At around 6.20pm (5.50pm UAE time) a grenade was hurled at a UN vehicle," interior ministry spokesman Nasrat Rahimi said.

Aside from the one fatality, Mr Rahimi said five other people — including two Afghan staff — were wounded. The nationalities of the other victims were not released.

Earlier in the day, Taliban insurgents have stormed a checkpoint in a central province, killing at least eight Afghan soldiers.

Anwar Rahmati, the governor of Daykundi province where the attack took place, says four soldiers were also wounded in the hourslong gun battle.

He said reinforcements were dispatched early Sunday to the area in Kajran district, driving off the Taliban and killing at least 20 of their fighters.

Qari Yusouf Ahmadi, a Taliban spokesman, claimed responsibility for the checkpoint attack. He disputed the Taliban casualty figures provided by the governor, and said the insurgents had seized weapons and ammunition.

The Taliban control or hold sway over half of Afghanistan, staging near-daily attacks that target Afghan forces and government officials across the country.

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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

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