Don't kill Bali Nine drug mules: prison chief


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DENPASAR // The two members of the so-called Bali Nine gang, Andrew Chan, 26, and Myuran Sukumaran, 29, hope to avoid execution and instead receive sentences of 20 years to life for a 2005 attempt to smuggle 8.3 kilograms (18 pounds five ounces) of heroin to Australia from Bali.

The head of Kerobokan prison, Siswanto, told Denpasar district court that the two had contributed to prison life by holding computer and art lessons for fellow inmates.

"Thanks to them, the prisoners have organised their painting exhibition and their artworks have been sold and taken to foreign countries such as Sweden and Denmark," he told the court.

"They are still young. They deserve to be given time to fix their past behaviour. I personally cannot accept it if they are executed," he said.

"I perfectly understand that our country has the death sentence but it should be God who decides whether one should live or not."

The two were present at Friday's session but did not comment. They apologised in court last month and asked to be given a second chance.

Chan said he wanted to live and work as a pastor or counsellor to teach young people not to commit similar mistakes, while Sukumaran said he was sorry and ashamed for his "stupid" behaviour.

Another Bali Nine member, Scott Rush, 24, is also appealing against his death sentence, while five others -- Martin Stephens, Matthew Norman, Si Yi Chen, Michael Czugaj and Thanh Nguyen -- are serving life sentences.

Renae Lawrence, the only woman in the group, received 20 years but has had her sentence reduced by almost two years for good behaviour.

The trial resumes on November 5.

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Based: Kuwait with offices in other GCC countries

Launch year: 2016

Number of employees: 130

Sector: online laundry service

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The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

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5. Zakat 

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The story in numbers

18

This is how many recognised sects Lebanon is home to, along with about four million citizens

450,000

More than this many Palestinian refugees are registered with UNRWA in Lebanon, with about 45 per cent of them living in the country’s 12 refugee camps

1.5 million

There are just under 1 million Syrian refugees registered with the UN, although the government puts the figure upwards of 1.5m

73

The percentage of stateless people in Lebanon, who are not of Palestinian origin, born to a Lebanese mother, according to a 2012-2013 study by human rights organisation Frontiers Ruwad Association

18,000

The number of marriages recorded between Lebanese women and foreigners between the years 1995 and 2008, according to a 2009 study backed by the UN Development Programme

77,400

The number of people believed to be affected by the current nationality law, according to the 2009 UN study

4,926

This is how many Lebanese-Palestinian households there were in Lebanon in 2016, according to a census by the Lebanese-Palestinian dialogue committee

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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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