A 7.6-magnitude earthquake rattled Papua New Guinea on Sunday, damaging buildings, triggering landslides and killing at least five people, with several more severely injured.
Residents in northern towns near the epicentre reported intense shaking mid-morning, with cracks appearing in roads and the cladding of buildings.
Local member of parliament Kessy Sawang said at least two people had died in remote mountain villages, with four others airlifted to hospital in critical condition.
"There has been widespread damage," she said.
In nearby Wau, Koranga Alluvial Mining said three miners had been buried alive.
There are limited communications in the area, few government resources and very few paved roads, making assessment and rescue efforts difficult.
Small aviation companies and missionary groups were involved in airlifting some of the injured across the rugged jungle landscape.
"It's very difficult, the terrain, the weather. It's challenging," said Nellie Pumai of Manolos Aviation, which had transported one person out and was trying to return.
In the eastern highland town of Goroka, photographs showed window awnings falling off the crack-riven walls of the local university.
Hivi Apokore, a worker at the Jais Aben Resort near Madang on the north coast of Papua New Guinea, said the tremor was "very strong".
"Everything was like sitting on a sea — just floating."
The quake was felt as far away as the capital Port Moresby, about 480 kilometres away.
The US Geological Survey initially issued a tsunami warning for nearby coastal areas, but subsequently said the threat had passed.
Regardless, residents of coastal areas fled for higher ground after reporting that the sea level had suddenly dropped.
Prime Minister James Marape urged people to remain cautious.
Mr Marape said several regions had been affected but that the scale of damage and injuries was unknown.
"National and provincial disaster agencies, as well as leaders, have been asked to assess the damage and injuries to people and attend to these as soon as possible."
State-backed communications firm DataCo said it was experiencing "multiple service disruptions" to the operation of a domestic undersea communications cable as well as the PIPE Pacific Cable 1 that runs from Sydney to Guam.
The quake struck about 67km from the Eastern Highlands town of Kainantu at a depth of 61km, the US Geological Survey said.
Earlier on Sunday, the US Geological Survey also reported two strong earthquakes in the remote Mentawai Islands off the western coast of Indonesia's Sumatra island.
A 6-magnitude earthquake struck at a depth of 20km at about 6.10am local time (2.10am UAE), closely followed by a 5.7-magnitude quake at a depth of 10km minutes later.
There were no immediate reports of casualties or damage, but the tremor sent residents on the islands fleeing to evacuation centres set up last week following another earthquake.
The quake was also felt in the city of Padang, the capital of Western Sumatra province, where residents left their homes after the tremor shook buildings.
Papua New Guinea and Indonesia sit on the Pacific "Ring of Fire", causing them to experience frequent earthquakes.
In 2004, a 9.1-magnitude quake off the western coast of Sumatra island triggered a tsunami that killed 220,000 throughout the region, including about 170,000 in the country.
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
RESULTS
5pm: Watha Stallions Cup Handicap (PA) Dh 70,000 (Dirt) 2,000m
Winner: Dalil De Carrere, Bernardo Pinheiro (jockey), Mohamed Daggash (trainer)
5.30pm: Maiden (TB) Dh 70,000 (D) 2,000m
Winner: Miracle Maker, Xavier Ziani, Salem bin Ghadayer
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Winner: ES Nahawand, Fernando Jara, Mohamed Daggash
7.30pm: Maiden (PA) Dh 70,000 (D) 1,000m
Winner: AF Almajhaz, Abdul Aziz Al Balushi, Khalifa Al Neyadi
8pm: Maiden (PA) Dh 70,000 (D) 1,000m
Winner: AF Lewaa, Bernardo Pinheiro, Qaiss Aboud.
Kanguva
Director: Siva
Stars: Suriya, Bobby Deol, Disha Patani, Yogi Babu, Redin Kingsley