North Korea discussed new policies for increasing its "nuclear war deterrence" during a military meeting presided over by leader Kim Jong Un, state media reported Sunday.
The meeting was Kim's first reported public appearance in more than three weeks and came after US media said Friday that the Trump administration had discussed holding the first US nuclear test in decades.
Set forth at the meeting of the Central Military Commission were "new policies for further increasing the nuclear war deterrence of the country," the North's official KCNA news agency said, without giving further details.
"Crucial measures" were taken "for considerably increasing the firepower strike ability of the artillery pieces of the Korean People's Army", it added.
Discussions also centred on "putting the strategic armed forces on a high alert operation", in line with the "building and development of the armed forces of the country".
The date of the meeting was not given, but a separate KCNA dispatch from the same meeting reported a military order signed by Kim was issued on May 23.
That marked Kim's first reported public appearance in more than 20 days, after he reappeared following an earlier three-week absence which triggered intense speculation about his health.
A photo carried by the official Rodong Sinmun newspaper on Sunday showed Kim wielding a long stick and pointing to what appeared to be a blurred out TV screen while making a presentation to a room full of uniformed officers.
None of those shown in the photo - including Kim - were wearing masks and sitting close to each other, despite the global coronavirus pandemic.
The North has insisted that it has not seen a single case of coronavirus, although experts say that is unlikely.
The meeting also reviewed and analysed "a series of drawbacks in the military and political activities" and discussed ways for "drastic improvement", according to KCNA.
Rumours swirled for weeks about Kim's health after he failed to appear at the April 15 celebrations for the birthday of his grandfather, the North's founder - the most important day in the country's political calendar.
His disappearance triggered a series of unconfirmed reports and fevered speculation until he reappeared at a factory opening in May.
News of the nuclear discussions came after a report Friday in The Washington Post said that the Trump administration had discussed holding the first US nuclear test since 1992 as a potential warning to Russia and China.
Daryl Kimball, executive director of the US-based Arms Control Association, told the paper that such a decision would likely "disrupt" negotiations with Kim, "who may no longer feel compelled to honour his moratorium on nuclear testing".
Negotiations between Pyongyang and Washington over the North's nuclear arsenal remain at a standstill despite three high-profile meetings between Kim and US President Donald Trump.
Pyongyang has carried out a series of weapons tests in recent months - often describing them as multiple launch rocket systems, although Japan and the US have called them ballistic missiles.
The North is subject to multiple UN Security Council sanctions over its banned weapons programmes.
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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
More from Rashmee Roshan Lall
The biog
Born: Kuwait in 1986
Family: She is the youngest of seven siblings
Time in the UAE: 10 years
Hobbies: audiobooks and fitness: she works out every day, enjoying kickboxing and basketball
