Latest update: 'Former loneliest elephant in the world' makes a friend in Cambodia
An elephant flown from captivity in Pakistan to Cambodia on Monday will no longer be the “world’s loneliest” after a rescue that took years to arrange.
The case of Kaavan – an overweight, 36-year-old bull elephant – sparked global uproar from animal rights groups, who petitioned for his move from an Islamabad zoo accused of substandard care and conditions.
His cause was boosted by a spirited social media campaign by the singer Cher, who travelled to Pakistan to see him off.
Wearing a black face mask, the singer was also on hand at Siem Reap airport and waved excitedly at the plane after it landed about 2.30pm.
"I am so proud he is here," she told AFP, after greeting Kaavan through an opening at the base of the crate. "He's going to be really happy here."
Kaavan's flight took seven hours, during which he remained calm, according to Four Paws, the animal welfare group that organised his rescue. Amir Khalil, a veterinarian working with the Austria-based group, said he behaved "like a frequent flyer".
"Kaavan was eating, was not stressed – he was even sleeping a bit, standing, leaning against the crate wall," he said
Four Paws said Kaavan’s next stop would be his new home, a wildlife sanctuary in Oddar Meanchey province where he will live with about 600 other elephants.
"Cambodia is pleased to welcome Kaavan. No longer will he be 'the world's loneliest elephant'," deputy environment minister Neth Pheaktra said.
"We expect to breed Kaavan with local elephants – this is an effort to conserve the genetic fold," the minister told AFP.
Before he was transported to the sanctuary, monks offered him bananas and watermelon, chanting prayers and sprinkling holy water on his crate to bless him.
Kaavan's journey is the culmination of years of campaigning by animal rights groups, who say the animal's behaviour demonstrated "a kind of mental illness" probably a result of the woeful conditions at the zoo.
In May, a Pakistani judge ordered that all the animals at the zoo be moved.
Cher had tweeted that the decision marked "one of the greatest moments" of her life.
A team of vets and experts from Four Paws spent months working with Kaavan to get him ready for the trip – a complicated process because of his size and the amount of food needed en route.
The elephant also had to be taught to enter the huge metal crate that was placed in a cargo plane for the seven-hour flight.
Four Paws, with Islamabad authorities, also safely moved three wolves and some monkeys from the zoo. Currently only two Himalayan brown bears, a deer and a solitary monkey remain.
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Sarfira
Director: Sudha Kongara Prasad
Starring: Akshay Kumar, Radhika Madan, Paresh Rawal
Rating: 2/5
Titanium Escrow profile
Started: December 2016
Founder: Ibrahim Kamalmaz
Based: UAE
Sector: Finance / legal
Size: 3 employees, pre-revenue
Stage: Early stage
Investors: Founder's friends and Family
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What are the influencer academy modules?
- Mastery of audio-visual content creation.
- Cinematography, shots and movement.
- All aspects of post-production.
- Emerging technologies and VFX with AI and CGI.
- Understanding of marketing objectives and audience engagement.
- Tourism industry knowledge.
- Professional ethics.
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
Naga
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Director:Josephine Decker
Stars:Grace Kaufman, Pico Alexander, Jacques Colimon
Rating:2/5
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Cracks in the Wall
Ben White, Pluto Press