• US pop singer Cher gestures in front of the crate of Kaavan the Asian elephant upon his arrival in Cambodia from Pakistan at Siem Reap International Airport on November 30, 2020. AFP
    US pop singer Cher gestures in front of the crate of Kaavan the Asian elephant upon his arrival in Cambodia from Pakistan at Siem Reap International Airport on November 30, 2020. AFP
  • Cher arrives at Siem Reap International Airport, Cambodia. EPA
    Cher arrives at Siem Reap International Airport, Cambodia. EPA
  • Cher watches as rescued elephant Kaavan arrives at the international airport in Siem Reap, Cambodia. AP
    Cher watches as rescued elephant Kaavan arrives at the international airport in Siem Reap, Cambodia. AP
  • Kavaan is offloaded from the plane in Siem Reap airport arrival in Cambodia. Courtesy Four Paws
    Kavaan is offloaded from the plane in Siem Reap airport arrival in Cambodia. Courtesy Four Paws
  • Kavaan arrives in Cambodia. Courtesy Four Paws
    Kavaan arrives in Cambodia. Courtesy Four Paws
  • Cher holds a welcoming sign for rescued elephant Kaavan in Siem Reap, Cambodia. AP
    Cher holds a welcoming sign for rescued elephant Kaavan in Siem Reap, Cambodia. AP
  • Cher and Cambodia's Deputy Minister of Environment Neth Pheaktra await the arrival of a crate containing Kaavan the elephant from Pakistan at Siem Reap International Airport. AFP
    Cher and Cambodia's Deputy Minister of Environment Neth Pheaktra await the arrival of a crate containing Kaavan the elephant from Pakistan at Siem Reap International Airport. AFP
  • Cher and Cambodia's Deputy Minister of Environment Neth Pheaktra await the arrival of a crate containing Kaavan the elephant from Pakistan at Siem Reap International Airport. AFP
    Cher and Cambodia's Deputy Minister of Environment Neth Pheaktra await the arrival of a crate containing Kaavan the elephant from Pakistan at Siem Reap International Airport. AFP
  • Cher reacts as the crate containing Kaavan the Asian elephant is opened for his release into his new home in the Kulen Prom Tep Wildlife Sanctuary in Oddar Meanchey Province. AFP
    Cher reacts as the crate containing Kaavan the Asian elephant is opened for his release into his new home in the Kulen Prom Tep Wildlife Sanctuary in Oddar Meanchey Province. AFP
  • Cher arrives at Siem Reap International Airport in Cambodia. EPA
    Cher arrives at Siem Reap International Airport in Cambodia. EPA
  • Cher at the arrival of Kavaan in Cambodia. Courtesy Four Paws
    Cher at the arrival of Kavaan in Cambodia. Courtesy Four Paws
  • Elephant Kaavan is finally relocated from Marghazar Zoo in Islamabad to Cambodia. Four Paws
    Elephant Kaavan is finally relocated from Marghazar Zoo in Islamabad to Cambodia. Four Paws
  • Elephant Kaavan is finally relocated from Marghazar Zoo in Islamabad to Cambodia. Four Paws
    Elephant Kaavan is finally relocated from Marghazar Zoo in Islamabad to Cambodia. Four Paws
  • Amir Khalil, a veterinarian and director of the project development for Four Paws International, feeds Kaavan, Pakistan's only Asian elephant, in a crate prior to transport it to a sanctuary in Cambodia, at the Marghazar Zoo in Islamabad. AFP
    Amir Khalil, a veterinarian and director of the project development for Four Paws International, feeds Kaavan, Pakistan's only Asian elephant, in a crate prior to transport it to a sanctuary in Cambodia, at the Marghazar Zoo in Islamabad. AFP
  • Pakistani wildlife workers, officials and experts from the international animal welfare organization Four Paws, pose for photograph next to a crate holding an elephant named Kaavan before he is transported to a sanctuary in Cambodia, at the Marghazar Zoo in Islamabad, Pakistan. AP
    Pakistani wildlife workers, officials and experts from the international animal welfare organization Four Paws, pose for photograph next to a crate holding an elephant named Kaavan before he is transported to a sanctuary in Cambodia, at the Marghazar Zoo in Islamabad, Pakistan. AP
  • Veterinarians from the international animal welfare organization Four Paws inject medicine to an elephant named Kaavan before transporting him to a sanctuary in Cambodia. AP
    Veterinarians from the international animal welfare organization Four Paws inject medicine to an elephant named Kaavan before transporting him to a sanctuary in Cambodia. AP
  • Pakistani wildlife workers and experts from the international animal welfare organization Four Paws, use a crane to move a crate carrying an elephant named Kaavan before transporting him to a sanctuary in Cambodia. AP
    Pakistani wildlife workers and experts from the international animal welfare organization Four Paws, use a crane to move a crate carrying an elephant named Kaavan before transporting him to a sanctuary in Cambodia. AP
  • Pakistani wildlife workers and experts from the international animal welfare organization Four Paws, arrange an elephant named Kaavan into a crate before he is transported to a sanctuary in Cambodia. AP
    Pakistani wildlife workers and experts from the international animal welfare organization Four Paws, arrange an elephant named Kaavan into a crate before he is transported to a sanctuary in Cambodia. AP
  • American Iconic singer and actress Cher visits the elephant named 'Kaavan' at Maragzar zoo in Islamabad, Pakistan. EPA
    American Iconic singer and actress Cher visits the elephant named 'Kaavan' at Maragzar zoo in Islamabad, Pakistan. EPA
  • American Iconic singer and actress Cher visits the elephant named 'Kaavan' at Maragzar zoo in Islamabad, Pakistan. EPA
    American Iconic singer and actress Cher visits the elephant named 'Kaavan' at Maragzar zoo in Islamabad, Pakistan. EPA
  • Pakistan's Prime Minister Imran Khan meeting with American pop icon Cher, in Islamabad, Pakistan. EPA
    Pakistan's Prime Minister Imran Khan meeting with American pop icon Cher, in Islamabad, Pakistan. EPA
  • Pakistan's Prime Minister Imran Khan meeting with American pop icon Cher, in Islamabad, Pakistan. EPA
    Pakistan's Prime Minister Imran Khan meeting with American pop icon Cher, in Islamabad, Pakistan. EPA
  • A photographer takes a picture of an elephant named "Kaavan" waiting to be transported to a sanctuary in Cambodia, at the Maragzar Zoo in Islamabad, Pakistan. AP
    A photographer takes a picture of an elephant named "Kaavan" waiting to be transported to a sanctuary in Cambodia, at the Maragzar Zoo in Islamabad, Pakistan. AP
  • Officials of Four Paws International and wildlife rangers move Kavaan, Pakistan's only Asian elephant, into a crate prior to transport it to a sanctuary in Cambodia, at the Marghazar Zoo in Islamabad. AFP
    Officials of Four Paws International and wildlife rangers move Kavaan, Pakistan's only Asian elephant, into a crate prior to transport it to a sanctuary in Cambodia, at the Marghazar Zoo in Islamabad. AFP

Cher greets ‘world’s loneliest elephant’ after seven-hour flight to Cambodia


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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.

The under-construction enclosure for the Asian elephant Kaavan that is arriving in Cambodia from Pakistan, at the Kulen Prom Tep Wildlife Sanctuary in Oddar Meanchey province. AFP
The under-construction enclosure for the Asian elephant Kaavan that is arriving in Cambodia from Pakistan, at the Kulen Prom Tep Wildlife Sanctuary in Oddar Meanchey province. AFP

"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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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?
  1. Mastery of audio-visual content creation. 
  2. Cinematography, shots and movement.
  3. All aspects of post-production.
  4. Emerging technologies and VFX with AI and CGI.
  5. Understanding of marketing objectives and audience engagement.
  6. Tourism industry knowledge.
  7. 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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