Malta should take responsibility for the 2017 murder of investigative journalist Daphne Caruana Galizia as it created “an atmosphere of impunity” that put her life at risk, a public inquiry concluded.
The October 2017 car-bomb killing of Caruana Galizia, who exposed cronyism and sleaze within Malta's political and business elite, sparked international outrage and protests that forced the resignation of former prime minister Joseph Muscat.
A panel of three judges wrote in a 437-page report that although they had not found proof of government involvement, Mr Muscat and his entire former Cabinet should be held responsible.
“The state should shoulder responsibility for the assassination,” read the report, which took about two years to compile, Maltese news media reported on Thursday.
“It created an atmosphere of impunity, generated from the highest echelons of the administration … the tentacles of which then spread to other institutions, such as the police and regulatory authorities, leading to a collapse in the rule of law”, the report read.
Caruana Galizia, 53, has been described as a “one-woman WikiLeaks".
The blogger was known for investigating high-level corruption and contributed to the 2016 Panama Papers data leak.
Her family said the panel's findings confirmed their belief “that her assassination was a direct result of the collapse of the rule of law and the impunity that the state provided to the corrupt network she was reporting on".
“We hope that its findings will lead to the restoration of the rule of law in Malta, effective protection for journalists and an end to the impunity that the corrupt officials Daphne investigated continue to enjoy,” they said.
The panel found the state had shirked its duty to protect Caruana Galizia and allowed her to be subjected to personal attacks and verbal abuse from politicians.
The atmosphere created a “favourable climate” for her assassination and there was “convincing evidence” that her killers knew they would be protected “persons in the highest state positions".
Mr Muscat stepped down in January 2020 after widespread anger and mass protests over his perceived efforts to protect friends and allies from the investigation.
The continuing criminal investigation has thus far charged three men over the murder, with one of them sentenced in February to 15 years in prison.
In March, Mr Muscat's former chief of staff, Keith Schembri, was charged with crimes including corruption, fraud and money laundering.
He claims innocence.
In a lengthy statement on Facebook in reaction to the inquiry's report, Mr Muscat said the swift arrest of the alleged hitmen following Caruana Galizia's murder “disproves any impression of impunity” they may have had.
He added that prior governments had acted with impunity before his term of office.
“Despite the very serious reservations on the shortcomings of the inquiry, I accept the said conclusions as I have always done in the past out of respect for the institutions,” he said.
He said he had “paid the ultimate political price".
A series of recommendations by the panel include measures to increase transparency and break the cozy relationship between business and politics, as well as improved protection for journalists.
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Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
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Aitana Bonmatí (Barcelona / Spain)
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Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
The specs
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Power: Combined output 920hp
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Goalkeepers Henderson, Johnstone, Pickford, Ramsdale
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Euro 2020 qualifier
Norway v Spain, Saturday, 10.45pm, UAE
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
Types of fraud
Phishing: Fraudsters send an unsolicited email that appears to be from a financial institution or online retailer. The hoax email requests that you provide sensitive information, often by clicking on to a link leading to a fake website.
Smishing: The SMS equivalent of phishing. Fraudsters falsify the telephone number through “text spoofing,” so that it appears to be a genuine text from the bank.
Vishing: The telephone equivalent of phishing and smishing. Fraudsters may pose as bank staff, police or government officials. They may persuade the consumer to transfer money or divulge personal information.
SIM swap: Fraudsters duplicate the SIM of your mobile number without your knowledge or authorisation, allowing them to conduct financial transactions with your bank.
Identity theft: Someone illegally obtains your confidential information, through various ways, such as theft of your wallet, bank and utility bill statements, computer intrusion and social networks.
Prize scams: Fraudsters claiming to be authorised representatives from well-known organisations (such as Etisalat, du, Dubai Shopping Festival, Expo2020, Lulu Hypermarket etc) contact victims to tell them they have won a cash prize and request them to share confidential banking details to transfer the prize money.
* Nada El Sawy
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
Game Changer
Director: Shankar
Stars: Ram Charan, Kiara Advani, Anjali, S J Suryah, Jayaram
Rating: 2/5
COMPANY PROFILE
Name: Lamsa
Founder: Badr Ward
Launched: 2014
Employees: 60
Based: Abu Dhabi
Sector: EdTech
Funding to date: $15 million
