An Afghan security officer at the scene of an attack at the National Directorate of Security in Kandahar, Afghanistan, on January 16, 2021. EPA
An Afghan security officer at the scene of an attack at the National Directorate of Security in Kandahar, Afghanistan, on January 16, 2021. EPA
An Afghan security officer at the scene of an attack at the National Directorate of Security in Kandahar, Afghanistan, on January 16, 2021. EPA
An Afghan security officer at the scene of an attack at the National Directorate of Security in Kandahar, Afghanistan, on January 16, 2021. EPA

Asia

Taliban delegation arrives in Tehran for talks

Invited by Iran’s Foreign Ministry, Taliban delegation to discuss ‘peace’ in Afghanistan

Nada AlTaher
Nada AlTaher
Abu Dhabi

January 27, 2021

  • English
  • Arabic

A “political delegation” led by the Taliban’s founder Mullah Abdul Ghani Baradar arrived in Tehran on Tuesday at the invitation of the Iranian Foreign Ministry.

The Taliban will hold meetings with Iranian officials, including Foreign Minister Javad Zarif and Iran's special envoy for Afghanistan, to "discuss the peace trend in Afghanistan as well as relevant issues and topics", the Iranian Foreign Ministry spokesman Saeed Khatibzadeh said.

While the Afghan-based Taliban is not officially designated a terrorist organisation, the international community does not recognise it as a legitimate part of the Afghan government.

It is closely tied to the Pakistan-based Tehreek-e-Taliban Pakistan group, which the US has designated a Foreign Terrorist Organisation.

Afghanistan's leading English-language news outlet TOLO News said the issue of Afghan refugees in Iran would be among the topics discussed during the meeting, citing Taliban spokesperson Mohammad Naeem.

An agreement between the US administration under former president Donald Trump and the Taliban stipulated that US troops would leave Afghanistan by May 2021 in exchange for the start of Afghan-Taliban peace talks.

But the Biden administration said it would review the US agreement – a move that was welcomed by the internationally recognised Afghan government.

White House National Security Adviser Jake Sullivan said the reassessment would evaluate "whether the Taliban was living up to its commitments to cut ties with terrorist groups, reduce violence in Afghanistan and engage in meaningful negotiations with the Afghan government and other stakeholders.

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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