Migrants and refugees are quarantining in overcrowded centres on the Italian coast as Covid-19 measures add to their difficulties.
A 450-person shelter on the Italian island of Lampedusa, a common arrival point for people crossing the Mediterranean, was overcapacity in November as 9,500 people arrived in Italy by sea.
Many of the migrants were quarantined in offshore ferries as the route to Italy regains traffic after a pandemic-related slump.
On the Italian mainland, quarantine centres in Calabria and Puglia were overcrowded despite new space being created for 120 people, according to documents from the UNHCR.
Elsewhere, 12 people tested positive for Covid-19 after arriving in Spain’s Canary Islands, another favourite destination on migration routes.
In Belarus, the warehouse housing some of the migrants at the centre of an international crisis was described by UN monitors as completely lacking in health protections.
Up to 2,000 people were put up in “substandard living conditions” and there was “no indication that Covid-19 preventive measures were in place,” they said. Two people were reported to have tested positive.
“Lack of sufficient reception spaces, overcrowding and inadequate facilities in a number of locations in Europe continue to pose challenges,” observers said.
“Outbreaks in reception centres remain a concern, and typically result in restrictions of movement for some centre residents.”
The route to Italy typically begins in North Africa, but increasing numbers of people have made the longer journey from Turkey. Smugglers operating luxury vessels to avoid attracting suspicion are feared to be behind this.
In Greece, the UN refugee agency said in its monthly overview that Covid-related movement restrictions on migrants were more stringent than those applied to the general population.
But there was more positive news from vaccination campaigns, which were widely said to have included migrants and people in reception centres.
Refugees were reported to have become more interested in getting vaccinated as more of the drugs became available.
The UN agency said its monitoring was limited by the pandemic, with visits to reception centres strictly controlled and many UNHCR staff partially working from home.
It said it faced a funding gap of hundreds of millions of dollars as it works to distribute protective gear and other equipment to help combat Covid-19.
French business
France has organised a delegation of leading businesses to travel to Syria. The group was led by French shipping giant CMA CGM, which struck a 30-year contract in May with the Syrian government to develop and run Latakia port. Also present were water and waste management company Suez, defence multinational Thales, and Ellipse Group, which is currently looking into rehabilitating Syrian hospitals.
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
Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.
Based: Riyadh
Offices: UAE, Vietnam and Germany
Founded: September, 2020
Number of employees: 70
Sector: FinTech, online payment solutions
Funding to date: $116m in two funding rounds
Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices
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