An Afghan man reads a local newspaper with photos of the late leader of the Afghan Taliban, Akhtar Mansoor, who was killed in a US drone strike. AP
An Afghan man reads a local newspaper with photos of the late leader of the Afghan Taliban, Akhtar Mansoor, who was killed in a US drone strike. AP
An Afghan man reads a local newspaper with photos of the late leader of the Afghan Taliban, Akhtar Mansoor, who was killed in a US drone strike. AP
An Afghan man reads a local newspaper with photos of the late leader of the Afghan Taliban, Akhtar Mansoor, who was killed in a US drone strike. AP

Taliban: We don't have US contractor missing in Afghanistan


  • English
  • Arabic

Taliban leaders on Sunday said they were not holding Mark Frerichs, a US Navy veteran turned contractor who disappeared in Afghanistan in January.

“We don’t have any information about the missing American,” said Sohail Shaheen, the Taliban’s political spokesman.

Another Taliban official said that “formally and informally”, the Taliban notified US officials they were not holding Mr Frerichs.

Washington’s peace envoy Zalmay Khalilzad, who negotiated a deal with the Taliban in February to allow America and Nato to withdraw troops and end decades of war, asked for Mr Frerichs’ release during his meetings this week in Qatar.

Mark Frerichs, a contractor from Illinois, poses in Iraq in this undated photo obtained from Twitter that he would include with his resume when job hunting. Twitter via AP
Mark Frerichs, a contractor from Illinois, poses in Iraq in this undated photo obtained from Twitter that he would include with his resume when job hunting. Twitter via AP

Mr Khalilzad also sought Pakistan’s help in locating Mr Frerichs.

Mr Khalilzad arrived in Islamabad on Friday from Doha before heading to India in his pursuit of a lasting peace in Afghanistan.

He met Pakistan’s Army Chief of Staff Qamar Javed Bajwa to press for Pakistan’s assistance in getting the Taliban to agree to reduce violence in Afghanistan.

The extremists have stepped up attacks on Afghan Security Forces but not US or Nato forces, in line with the peace deal.

Pakistan, where Taliban leaders have found a safe haven since their overthrow in 2001 by the US-led coalition, has worked with the US to get a peace deal with the Taliban.

While it still has influence with the insurgents, a deep mistrust exists between the militant movement and Pakistan.

The Afghan war in pictures 

  • Sergeant Jay Kenney, 26, with the 101st Airborne Division, Task Force Destiny, assists wounded Afghan National Army (ANA) soldiers off the Blackhawk UH-60A helicopter after they were rescued in an air mission in Kandahar on December 12, 2010 in Kandahar province, Afghanistan. Getty Images
    Sergeant Jay Kenney, 26, with the 101st Airborne Division, Task Force Destiny, assists wounded Afghan National Army (ANA) soldiers off the Blackhawk UH-60A helicopter after they were rescued in an air mission in Kandahar on December 12, 2010 in Kandahar province, Afghanistan. Getty Images
  • An Afghan Northern Alliance fighter mans the front line against the Taliban on October 2, 2001 near Jabul os Sarache, 30 miles north of Kabul. Getty Images
    An Afghan Northern Alliance fighter mans the front line against the Taliban on October 2, 2001 near Jabul os Sarache, 30 miles north of Kabul. Getty Images
  • Abdullah Abdullah, chief executive of Afghanistan travelling via helicopter for the final campaign rally in Bamiyan, Afghanistan on September 25, 2019. Afghans will head to the polls on Saturday, September 28th. Getty Images
    Abdullah Abdullah, chief executive of Afghanistan travelling via helicopter for the final campaign rally in Bamiyan, Afghanistan on September 25, 2019. Afghans will head to the polls on Saturday, September 28th. Getty Images
  • Mustafa Tamanna, 10, son of Afghan reporter Zabihullah Tamanna, weeps during the funeral ceremony in Kabul, Afghanistan on June 7, 2016. Tamanna was killed by a rocket-propelled grenade fired by the Taliban. Getty Images
    Mustafa Tamanna, 10, son of Afghan reporter Zabihullah Tamanna, weeps during the funeral ceremony in Kabul, Afghanistan on June 7, 2016. Tamanna was killed by a rocket-propelled grenade fired by the Taliban. Getty Images
  • Northern Alliance soldiers come back from the front line after a battle near Charatoy town in the north of Afghanistan on October 10, 2001. REUTERS
    Northern Alliance soldiers come back from the front line after a battle near Charatoy town in the north of Afghanistan on October 10, 2001. REUTERS
  • A Northern Alliance fighter throwing rocks as part of a popular national game yards away from a multiple Grad missile launcher in October 12, 2001 in the Salang Gorge in Northern Afghanistan. Getty Images
    A Northern Alliance fighter throwing rocks as part of a popular national game yards away from a multiple Grad missile launcher in October 12, 2001 in the Salang Gorge in Northern Afghanistan. Getty Images
  • A French soldier from the 7th Mountain Regiment, part of the International Security and Assistance Force (ISAF) stands on a boulder overlooking Kabul during a patrol August 3, 2002 in Afghanistan. The ISAF has been patrolling Kabul since January 2002, working with the government and a new police force to prevent the violence and lawlessness that threatened to engulf the city after a U.S.-led coalition forced the Taliban from power. Getty Images
    A French soldier from the 7th Mountain Regiment, part of the International Security and Assistance Force (ISAF) stands on a boulder overlooking Kabul during a patrol August 3, 2002 in Afghanistan. The ISAF has been patrolling Kabul since January 2002, working with the government and a new police force to prevent the violence and lawlessness that threatened to engulf the city after a U.S.-led coalition forced the Taliban from power. Getty Images
  • US Marine Sgt. Jerry Brown (L) of Jacksonville, North Carolina watches over a weapons cache found during a patrol near the American military compound at Kandahar Airport in January 16, 2002 in Kandahar, Afghanistan. The Marines recovered mortars, rockets, rocket-propelled grenades and artillery rounds discovered in various caches near the base while on the patrol. Getty Images)
    US Marine Sgt. Jerry Brown (L) of Jacksonville, North Carolina watches over a weapons cache found during a patrol near the American military compound at Kandahar Airport in January 16, 2002 in Kandahar, Afghanistan. The Marines recovered mortars, rockets, rocket-propelled grenades and artillery rounds discovered in various caches near the base while on the patrol. Getty Images)
  • Members of the Princess Patricia's Canadian Light Infantry patrol through poppy fields in the village of Markhanai in May 6, 2002 in the Tora Bora valley region of Afghanistan. Getty Images
    Members of the Princess Patricia's Canadian Light Infantry patrol through poppy fields in the village of Markhanai in May 6, 2002 in the Tora Bora valley region of Afghanistan. Getty Images
  • The United States and Britain on October 7, 2001 launched a first wave of air strikes against Afghanistan. President George W. Bush said the action heralded a "sustained, comprehensive and relentless" campaign against terrorism. REUTERS
    The United States and Britain on October 7, 2001 launched a first wave of air strikes against Afghanistan. President George W. Bush said the action heralded a "sustained, comprehensive and relentless" campaign against terrorism. REUTERS
  • A young Afghan girl eats a piece of bread at the Chaman refugee camp on November 8, 2001 on the Pakistan border with Afghanistan. The UNHCR has estimated that since September 11, 2001 over 135,000 Afghans have crossed the border into Pakistan, adding to the already millions of refugees living in the country. Getty Images
    A young Afghan girl eats a piece of bread at the Chaman refugee camp on November 8, 2001 on the Pakistan border with Afghanistan. The UNHCR has estimated that since September 11, 2001 over 135,000 Afghans have crossed the border into Pakistan, adding to the already millions of refugees living in the country. Getty Images
  • Afghan opposition Northern Alliance soldiers leap over a trench as they return from front line positions after battle near the town of Charatoy in the north of Afghanistan October 10, 2001. REUTERS
    Afghan opposition Northern Alliance soldiers leap over a trench as they return from front line positions after battle near the town of Charatoy in the north of Afghanistan October 10, 2001. REUTERS
  • An Afghan child peeks out from the doorway of his family's home as a US Army soldier from the 101st Airborne stands guard in the eastern Afghan village of Hesarak on July 16, 2002 during what the Army refers to as a 'sensitive site exploitation' mission or 'SSE'. Getty Images
    An Afghan child peeks out from the doorway of his family's home as a US Army soldier from the 101st Airborne stands guard in the eastern Afghan village of Hesarak on July 16, 2002 during what the Army refers to as a 'sensitive site exploitation' mission or 'SSE'. Getty Images
  • Fred Perry, a British Royal Engineer soldier, reads the book "Black Hawk Down" inside his tent after a day of work on January 29, 2002 at the International Security Assistance Force (ISAF) barracks at the Kabul airport in Kabul, Afghanistan. Getty Images
    Fred Perry, a British Royal Engineer soldier, reads the book "Black Hawk Down" inside his tent after a day of work on January 29, 2002 at the International Security Assistance Force (ISAF) barracks at the Kabul airport in Kabul, Afghanistan. Getty Images
  • Afghan soldiers (L) speak to a local Afghan, while a medic in the U.S. Army's 1st Battalion, 36th Infantry Regiment, Charlie Company (R) monitors a soldier who has just survived a blast from an improvised explosive device (IED) while driving a vehicle during a mission near Command Outpost Pa'in Kalay, on March 19, 2013 in Kandahar Province, Maiwand District, Afghanistan. Getty Images
    Afghan soldiers (L) speak to a local Afghan, while a medic in the U.S. Army's 1st Battalion, 36th Infantry Regiment, Charlie Company (R) monitors a soldier who has just survived a blast from an improvised explosive device (IED) while driving a vehicle during a mission near Command Outpost Pa'in Kalay, on March 19, 2013 in Kandahar Province, Maiwand District, Afghanistan. Getty Images
  • Marines on a light armored vehicle prepare for patrol as an AH1W "Super Cobra" helicopter flies by on December 28, 2001 at the U.S. Marine Corps Base in Kandahar, Afghanistan. Getty Images
    Marines on a light armored vehicle prepare for patrol as an AH1W "Super Cobra" helicopter flies by on December 28, 2001 at the U.S. Marine Corps Base in Kandahar, Afghanistan. Getty Images
  • A Norwegian ISAF (International Security Assistance Force)soldier from Recce Squadron 3 patrols on October 4, 2004 in Kabul, Afghanistan as election officials get ready for the Presidential elections. Getty Images
    A Norwegian ISAF (International Security Assistance Force)soldier from Recce Squadron 3 patrols on October 4, 2004 in Kabul, Afghanistan as election officials get ready for the Presidential elections. Getty Images
  • Interim Afghan leader Hamid Karzai (L) is greeted by a group of Afghan military officers on his arrival to Kandahar airbase on May 04, 2002 in Southern Afghanistan. Getty Images
    Interim Afghan leader Hamid Karzai (L) is greeted by a group of Afghan military officers on his arrival to Kandahar airbase on May 04, 2002 in Southern Afghanistan. Getty Images
  • Soldiers in the U.S. Army's 101st Airborne Division wade though a creek to avoid buried insurgent bombs while on patrol October 16, 2010 in Zhari district west of Kandahar, Afghanistan. Getty Images
    Soldiers in the U.S. Army's 101st Airborne Division wade though a creek to avoid buried insurgent bombs while on patrol October 16, 2010 in Zhari district west of Kandahar, Afghanistan. Getty Images
  • British commandos descend from a mountain observation post overlooking the beginning of the Helmand River at the Kajaki hydroelectric dam on March 13, 2007 in Afghanistan's southern Helmand province. Getty Images
    British commandos descend from a mountain observation post overlooking the beginning of the Helmand River at the Kajaki hydroelectric dam on March 13, 2007 in Afghanistan's southern Helmand province. Getty Images
  • 101st Airbornes 1st Sgt. Kerry Black from Westmoreland, Tennessee uses an Afghan child's sling shot on February 6, 2002 as children crowd around him while he patrols on the outskirts of Kandahar, Afghanistan. Getty Images
    101st Airbornes 1st Sgt. Kerry Black from Westmoreland, Tennessee uses an Afghan child's sling shot on February 6, 2002 as children crowd around him while he patrols on the outskirts of Kandahar, Afghanistan. Getty Images
  • Marine Cpl. Jonathan Eckert of Oak Lawn, IL attached to India Battery, 3rd Battalion, 12th Marine Regiment works his improvised explosive device (IED) sniffing dog Bee as they secure a compound during a patrol near Forward Operating Base (FOB) Zeebrugge on October 11, 2010 in Kajaki, Afghanistan. Getty Images
    Marine Cpl. Jonathan Eckert of Oak Lawn, IL attached to India Battery, 3rd Battalion, 12th Marine Regiment works his improvised explosive device (IED) sniffing dog Bee as they secure a compound during a patrol near Forward Operating Base (FOB) Zeebrugge on October 11, 2010 in Kajaki, Afghanistan. Getty Images
  • Afghan refugees walk across the border into Pakistan on October 11, 2001 as they leave Afghanistan at the Chaman crossing point on the 4th day of U.S.-led air strikes against the ruling Taliban and terrorist networks in the country. Getty Images
    Afghan refugees walk across the border into Pakistan on October 11, 2001 as they leave Afghanistan at the Chaman crossing point on the 4th day of U.S.-led air strikes against the ruling Taliban and terrorist networks in the country. Getty Images
  • Anti-Taliban Afghan fighters watch several explosions from U.S. bombings in the Tora Bora mountains in Afghanistan on December 16, 2001.
    Anti-Taliban Afghan fighters watch several explosions from U.S. bombings in the Tora Bora mountains in Afghanistan on December 16, 2001.
  • British Marines run under fire from the Taliban during a morning operation on March 18, 2007 near Kajaki in the Afghan province of Helmand. Getty Images
    British Marines run under fire from the Taliban during a morning operation on March 18, 2007 near Kajaki in the Afghan province of Helmand. Getty Images
  • Afghan Army troops prepare to board a British chinook helicopter from their base at Shorabak on March 12, 2007 in Southern Helmand province, Afghanistan. Getty Images
    Afghan Army troops prepare to board a British chinook helicopter from their base at Shorabak on March 12, 2007 in Southern Helmand province, Afghanistan. Getty Images
  • British Marine Joe Harvey from Stafford, England (R), watches as British forces come under fire by Taliban insurgents on March 18, 2007 near Kajaki in the Afghan province of Helmand. Getty Images
    British Marine Joe Harvey from Stafford, England (R), watches as British forces come under fire by Taliban insurgents on March 18, 2007 near Kajaki in the Afghan province of Helmand. Getty Images
  • U.S. Army 101st Airborne 3-187 "Bravo" company soliders pass through a corn field while conducting a sensitive site exploitation (SSE) mission July 23, 2002 near the town of Narizah in Southeastern Afghanistan. Getty Images
    U.S. Army 101st Airborne 3-187 "Bravo" company soliders pass through a corn field while conducting a sensitive site exploitation (SSE) mission July 23, 2002 near the town of Narizah in Southeastern Afghanistan. Getty Images
  • Scouts from 2nd Battalion, 503rd Infantry Regiment (Airborne), pull overwatch during Operation Destined Strike while 2nd Platoon, Able Company searches a village below the Chowkay Valley in Kunar Province, Afghanistan on August 22, 2006. US Army
    Scouts from 2nd Battalion, 503rd Infantry Regiment (Airborne), pull overwatch during Operation Destined Strike while 2nd Platoon, Able Company searches a village below the Chowkay Valley in Kunar Province, Afghanistan on August 22, 2006. US Army

Pakistan kept the Taliban’s chief negotiator, Abdul Ghani Baradar, in jail for eight years after his arrest in a joint Pakistan-CIA operation in 2010.

Mr Baradar had apparently opened peace talks with Afghanistan’s President Hamid Karzai without Pakistan or Washington’s involvement.

Since his release in late 2018 to push the US-Taliban peace process forward, he has returned only once to Pakistan and has quietly been relocating his family to the Middle East.

This week, the FBI took the unusual step of putting out a poster with Mr Frerichs’ picture on it, seeking information into his disappearance and whereabouts.

In previous talks, negotiations have been held quietly, intelligence has been gathered and only many months later the hostages’ fate became known, having either found their freedom or died.

Mr Khalilzad’s latest trip to the region, according to a US State Department announcement, includes Doha, Islamabad and New Delhi, but not Kabul, where political turmoil has stymied progress on the deal’s next and critical phase of intra-Afghan talks.

Afghanistan’s political leaders are still disputing last year’s presidential polls.

US Secretary of State Mike Pompeo in March cut $1 billion (Dh3.67bn) in aid to Afghanistan after a visit to the Afghan capital failed to bring about an agreement between the two leaders, President Ashraf Ghani and his rival, Abdullah Abdullah.

But Mr Khalilzad has been pressing forward, pushing the Taliban to agree to a reduction in violence to try to move Afghanistan towards a lasting peace.

But the US and Nato have started their troops withdrawal, which will be completed by next year if the Taliban keep to their promise in the deal.

That includes fighting terrorist groups, particularly ISIS, and guaranteeing Afghan territory is not used again to attack the US or its allies.

Dhadak 2

Director: Shazia Iqbal

Starring: Siddhant Chaturvedi, Triptii Dimri 

Rating: 1/5

How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
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COMPANY%20PROFILE
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GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Fasset%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2019%0D%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Mohammad%20Raafi%20Hossain%2C%20Daniel%20Ahmed%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%0D%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%3C%2Fstrong%3E%20%242.45%20million%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%3C%2Fstrong%3E%2086%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20Pre-series%20B%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Investcorp%2C%20Liberty%20City%20Ventures%2C%20Fatima%20Gobi%20Ventures%2C%20Primal%20Capital%2C%20Wealthwell%20Ventures%2C%20FHS%20Capital%2C%20VN2%20Capital%2C%20local%20family%20offices%3C%2Fp%3E%0A
Feeding the thousands for iftar

Six industrial scale vats of 500litres each are used to cook the kanji or broth 

Each vat contains kanji or porridge to feed 1,000 people

The rice porridge is poured into a 500ml plastic box

350 plastic tubs are placed in one container trolley

Each aluminium container trolley weighing 300kg is unloaded by a small crane fitted on a truck

THE SPECS

Engine: 3.9-litre twin-turbo V8

Transmission: seven-speed dual clutch

Power: 710bhp

Torque: 770Nm

Speed: 0-100km/h 2.9 seconds

Top Speed: 340km/h

Price: Dh1,000,885

On sale: now

The specs

Engine: 2.0-litre 4-cylinder turbo

Power: 258hp from 5,000-6,500rpm

Torque: 400Nm from 1,550-4,000rpm

Transmission: Eight-speed auto

Fuel consumption: 6.1L/100km

Price: from Dh362,500

On sale: now

NEW%20UTILITY%20POLICY%3A%20WHAT%20DOES%20IT%20REGULATE%3F
%3Cp%3E%E2%80%A2%20Agreements%20on%20energy%20and%20water%20supply%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Applied%20service%20fees%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Customer%20data%20and%20information%20privacy%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Prohibition%20of%20service%20disconnections%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Customer%20complaint%20process%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Management%20of%20debts%20and%20customers%20in%20default%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Services%20provided%20to%20people%20of%20determination%20and%20home%20care%20customers%3C%2Fp%3E%0A
Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates

Pad Man

Dir: R Balki

Starring: Akshay Kumar, Sonam Kapoor, Radhika Apte

Three-and-a-half stars

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Switch%20Foods%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202022%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Edward%20Hamod%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Plant-based%20meat%20production%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2034%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%246.5%20million%3Cbr%3E%3Cstrong%3EFunding%20round%3A%3C%2Fstrong%3E%20Seed%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Based%20in%20US%20and%20across%20Middle%20East%3C%2Fp%3E%0A
The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.0-litre%204-cyl%20turbo%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E190hp%20at%205%2C600rpm%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E320Nm%20at%201%2C500-4%2C000rpm%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E7-speed%20dual-clutch%20auto%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E10.9L%2F100km%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh119%2C900%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%3C%2Fp%3E%0A
From Europe to the Middle East, economic success brings wealth - and lifestyle diseases

A rise in obesity figures and the need for more public spending is a familiar trend in the developing world as western lifestyles are adopted.

One in five deaths around the world is now caused by bad diet, with obesity the fastest growing global risk. A high body mass index is also the top cause of metabolic diseases relating to death and disability in Kuwait,  Qatar and Oman – and second on the list in Bahrain.

In Britain, heart disease, lung cancer and Alzheimer’s remain among the leading causes of death, and people there are spending more time suffering from health problems.

The UK is expected to spend $421.4 billion on healthcare by 2040, up from $239.3 billion in 2014.

And development assistance for health is talking about the financial aid given to governments to support social, environmental development of developing countries.

 

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

Moral education needed in a 'rapidly changing world'

Moral education lessons for young people is needed in a rapidly changing world, the head of the programme said.

Alanood Al Kaabi, head of programmes at the Education Affairs Office of the Crown Price Court - Abu Dhabi, said: "The Crown Price Court is fully behind this initiative and have already seen the curriculum succeed in empowering young people and providing them with the necessary tools to succeed in building the future of the nation at all levels.

"Moral education touches on every aspect and subject that children engage in.

"It is not just limited to science or maths but it is involved in all subjects and it is helping children to adapt to integral moral practises.

"The moral education programme has been designed to develop children holistically in a world being rapidly transformed by technology and globalisation."

Company profile

Name: Thndr

Started: October 2020

Founders: Ahmad Hammouda and Seif Amr

Based: Cairo, Egypt

Sector: FinTech

Initial investment: pre-seed of $800,000

Funding stage: series A; $20 million

Investors: Tiger Global, Beco Capital, Prosus Ventures, Y Combinator, Global Ventures, Abdul Latif Jameel, Endure Capital, 4DX Ventures, Plus VC,  Rabacap and MSA Capital

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