Afghan victims of a suicide attack, which occurred on Afghan army recruitment center are carried on the back of a police vehicle in Kunduz, north of Kabul, Afghanistan on Monday, March 14, 2011. A suicide bomber posing as an army volunteer struck an Afghan army recruitment center in the northern Kunduz province on Monday afternoon, killing at least 33 people, Afghan officials said. (AP Photo/Fulad Hamdard) *** Local Caption *** XMS104_Afghanistan_.jpg
Afghan victims of a suicide attack, which occurred on Afghan army recruitment center are carried on the back of a police vehicle in Kunduz, north of Kabul, Afghanistan on Monday, March 14, 2011. A suicide bomber posing as an army volunteer struck an Afghan army recruitment center in the northern Kunduz province on Monday afternoon, killing at least 33 people, Afghan officials said. (AP Photo/Fulad Hamdard) *** Local Caption *** XMS104_Afghanistan_.jpg
Afghan victims of a suicide attack, which occurred on Afghan army recruitment center are carried on the back of a police vehicle in Kunduz, north of Kabul, Afghanistan on Monday, March 14, 2011. A suicide bomber posing as an army volunteer struck an Afghan army recruitment center in the northern Kunduz province on Monday afternoon, killing at least 33 people, Afghan officials said. (AP Photo/Fulad Hamdard) *** Local Caption *** XMS104_Afghanistan_.jpg
Afghan victims of a suicide attack, which occurred on Afghan army recruitment center are carried on the back of a police vehicle in Kunduz, north of Kabul, Afghanistan on Monday, March 14, 2011. A sui

Suicide bomber kills dozens at Afghan army recruitment centre


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KABUL // A suicide bomber posing as an army volunteer struck an Afghan army recruitment centre in the northern province of Kunduz today, killing at least 33 people, Afghan officials said.

Militants appear to be waging an intense campaign to frighten people from working with security forces and the Afghan government in Kunduz, the target of escalating suicide bombings over the past two years. Violence has increased in the north as international forces have flooded into Taliban strongholds in the south.

Today's attack was the second suicide bombing in five days in Kunduz, where al Qa'eda, the Taliban and numerous other militant groups, including one from neighbouring Uzbekistan, have increased their presence.

The attacker approached on foot and detonated his explosives vest among a group of army volunteers lined up outside the recruitment centre, said the deputy governor of Kunduz, Hamdullah Danishi

Ambulances and private cars brought at least 42 wounded to the Kunduz hospital, provincial government spokesman Muhbobullah Sayedi said.

Humayun Khamush, a doctor at the hospital, aid: "We have 33 bodies, including soldiers and civilians." Four children were also killed, he said.

President Hamid Karzai condemned the bombing, promised retribution against those responsible and expressed condolences to survivors.

The same recruitment centre was targeted in an attack in December which killed eight soldiers and policemen. The Taliban claimed responsibility for that attack.

Kunduz and surrounding provinces are known hide-outs for the Taliban, al Qa'eda and fighters from militant factions that include the Haqqani network, Hizb-i-Islami and the Islamic Movement of Uzbekistan. The province is also a major agricultural and transit centre along a main highway into Tajikistan. Nato increased convoys in the north after shipments from Pakistan came under more frequent attack.

The Taliban also claimed responsibility for a suicide bombing Ton hursday that killed the Kunduz police chief, Abdul Rahman Sayedkhili, and two of his bodyguards as they walked through the city.

In February, a suicide bomber killed 30 people waiting in line for identification cards at another government office.

In October, the Kunduz governor, Mohammad Omar, was killed by a suicide bomber as he prayed in a mosque in neighbouring Takhar province. Nineteen other worshippers were killed in the blast.

The assassination took place days after he publicly warned that Taliban and foreign fighters were increasing their presence in the north.

Meanwhile, in the south, a civilian car struck a roadside bomb in Zabul province's Mazana district, setting off an explosion that killed all three men inside, government spokesman Mohammad Rasoolyar said.

To the east, a bomb blast Monday morning killed three Afghan civilians in Nangarhar province's Sorkh Rod district, the interior ministry said. The ministry did not provide further details.

In more hopeful developments, in Kandahar province, a longtime Taliban stronghold where Nato forces have been trying to regain control, a well-known insurgent fighter agreed to join with the government today.

Azizullah Agha told reporters he was laying down his weapons along with 20 other insurgent fighters because too many foreigners had joined the insurgency and because he did not like that they were burning down schools. He spoke at a press conference at the offices of the Afghan intelligence agency in Kandahar city.

Nato officials have said they hope to see more of these defections, but so far they have been small and scattered.

Company Fact Box

Company name/date started: Abwaab Technologies / September 2019

Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO

Based: Amman, Jordan

Sector: Education Technology

Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed

Stage: early-stage startup 

Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.

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Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
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Starring: Nayanthara, Vignesh Shivan, Radhika Sarathkumar, Nagarjuna Akkineni

Director: Amith Krishnan

Rating: 3.5/5

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