Afghan security forces patrolling city streets in Afghanistan. EPA
Afghan security forces patrolling city streets in Afghanistan. EPA
Afghan security forces patrolling city streets in Afghanistan. EPA
Afghan security forces patrolling city streets in Afghanistan. EPA

Five Afghan security force members killed in attack on UN convoy


James Reinl
  • English
  • Arabic

Five members of an Afghan security detail were killed on Thursday morning in a strike on a United Nations road convoy on the outskirts of Kabul, the world body said.

UN spokesman Farhan Haq told The National that no members of the UN assistance mission to Afghanistan, known as Unama, were hurt in the strike in the Surobi area on the eastern fringes of the capital. The attackers were not identified.

“Unama informs us that five Afghan security personnel escorting a UN road mission were killed this morning near Kabul,” Mr Haq said.

“No UN staff members were hurt in the incident. Unama is transmitting condolences to Afghan authorities.”

In a tweet on Thursday, Unama said the attackers hit an Afghan Directorate of Protection Service vehicle that was “escorting a UN convoy”.

According to local reports, the attack on a two-vehicle UN convoy was along the motorway between Kabul and Jalalabad, a major city nearly 120km to the east.

Afghanistan’s Ariana News network reported that one of the vehicles careened off the road and plunged into a river after the driver was shot.

UN spokesman Stephane Dujarric told reporters it was not clear which armed group carried out the attack. Both the Taliban and Islamic State-aligned militants are known to have forces in the area.

Afghanistan has suffered an upsurge in violence and a recent spate of high-profile killings of officials, judges, journalists and activists as the US and other foreign forces leave the country amid slow-moving peace talks.

Unama was launched in 2002 and operated a team of more than 1,000 foreigners and locals, headed by Deborah Lyons, a Canadian diplomat.

How to get there

Emirates (www.emirates.com) flies directly to Hanoi, Vietnam, with fares starting from around Dh2,725 return, while Etihad (www.etihad.com) fares cost about Dh2,213 return with a stop. Chuong is 25 kilometres south of Hanoi.
 

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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The biog

Year of birth: 1988

Place of birth: Baghdad

Education: PhD student and co-researcher at Greifswald University, Germany

Hobbies: Ping Pong, swimming, reading