French reporter Frederic Leclerc-Imhoff was killed while travelling in a humanitarian convoy in eastern Ukraine. BFM TV via AP
French reporter Frederic Leclerc-Imhoff was killed while travelling in a humanitarian convoy in eastern Ukraine. BFM TV via AP
French reporter Frederic Leclerc-Imhoff was killed while travelling in a humanitarian convoy in eastern Ukraine. BFM TV via AP
French reporter Frederic Leclerc-Imhoff was killed while travelling in a humanitarian convoy in eastern Ukraine. BFM TV via AP

French journalist killed reporting on a humanitarian convoy in Ukraine


Laura O'Callaghan
  • English
  • Arabic

A French cameraman has been killed in Ukraine after a humanitarian bus carrying civilians came under fire, President Emmanuel Macron said on Monday.

Frederic Leclerc-Imhoff, 32, was reported by officials to have died in a lorry marked “humanitarian aid”. The cameraman, who worked for BFMTV, was killed near the city of Severodonetsk in eastern Ukraine.

French Foreign Minister Catherine Colonna was in Kyiv for a meeting with her Ukrainian counterpart Dmytro Kuleba on Monday.

She called for an investigation to determine how Mr Leclerc-Imhoff died.

“France demands the opening of a transparent inquiry as soon as possible to shed all the light on the circumstances of this tragedy,” she said.

“France demands that a probe is carried out as soon as possible and in transparency on the circumstances.”

Mr Macron confirmed the fatality on Twitter and send his condolences to Mr Leclerc-Imhoff's loved ones.

“Journalist, Frederic Leclerc-Imhoff was in Ukraine to show the reality of the war,” Mr Macron tweeted. “On board a humanitarian bus, alongside civilians forced to flee to escape Russian bombs, he was fatally shot.

“I share the pain of the family, relatives and colleagues of Frederic Leclerc-Imhoff, to whom I send my condolences.

“To those who carry out the difficult mission of informing in theatres of operations, I would like to reiterate France's unconditional support.”

In a series of tweets, Ms Colonna said she was “deeply saddened and shocked by the death of our compatriot Frederic Leclerc-Imhoff” whom she was “killed by a Russian bombardment on a humanitarian operation while exercising his duty to inform.”

She said Mr Zelenskyy's administration had “assured me of their help and support” in a probe.

“It is a double crime which targets a humanitarian convoy and a journalist,” Ms Colonna added.

Mr Leclerc-Imhoff had been reporting on the evacuation of civilians from areas in Luhansk, the region’s governor Serhiy Haidai said.

In a message posted on Telegram, Mr Haidai said the cameraman had been shot in the neck and the evacuation effort had to be suspended due to the attack.

“Today our armoured evacuation vehicle was going to pick up 10 people from the area and came under enemy fire,” the mayor said.

“Shrapnel from shells pierced the armour of the car. A fatal wound to the neck was received by an accredited French journalist who was making material about the evacuation.”

BFMTV said the cameraman had been travelling with colleague Maxime Brandstaetter, who was injured in the attack, and Ukrainian fixer Oksana Leuta, who escaped unscathed.

Mr Leclerc-Imhoff had worked for the network for six years and was on his second trip to Ukraine since Russia launched its invasion in February.

“This tragic event reminds us of the dangers faced by all journalists who have been reporting this conflict at the risk of their lives for more than three months now,” BFMTV added.

  • Rescuers carry the body of civilian from a residential building damaged by shelling in Kharkiv, Ukraine. Reuters
    Rescuers carry the body of civilian from a residential building damaged by shelling in Kharkiv, Ukraine. Reuters
  • Kharkiv, Ukraine's second city, is feeling the strain after coming under heavy Russian bombardment. Reuters
    Kharkiv, Ukraine's second city, is feeling the strain after coming under heavy Russian bombardment. Reuters
  • Ukrainian troops help an elderly man out of a damaged apartment building after an air strike in the city of Slovyansk in Donbas region. AFP
    Ukrainian troops help an elderly man out of a damaged apartment building after an air strike in the city of Slovyansk in Donbas region. AFP
  • A school bus carrying Ukrainian refugees leaves Kharkiv. EPA
    A school bus carrying Ukrainian refugees leaves Kharkiv. EPA
  • The pain of war hits this woman hard shortly after her apartment building in Slovyansk was damaged by Russian shelling. AFP
    The pain of war hits this woman hard shortly after her apartment building in Slovyansk was damaged by Russian shelling. AFP
  • A crater scars the road surface in Slovyansk, Donbas. AFP
    A crater scars the road surface in Slovyansk, Donbas. AFP
  • A Russian soldier oversees the loading of steel on to a Russian ship at Mariupol port in Ukraine. AP
    A Russian soldier oversees the loading of steel on to a Russian ship at Mariupol port in Ukraine. AP
  • European Council President Charles Michel, right, and Estonian Prime Minister Kaja Kallas, left, talk before the second day's session of an extraordinary meeting of EU leaders to discuss Ukraine, energy and food security, in Brussels. AP
    European Council President Charles Michel, right, and Estonian Prime Minister Kaja Kallas, left, talk before the second day's session of an extraordinary meeting of EU leaders to discuss Ukraine, energy and food security, in Brussels. AP
  • Rescuers extinguish a fire at a meat factory, amid fighting in Mykolaiv, Ukraine. Reuters
    Rescuers extinguish a fire at a meat factory, amid fighting in Mykolaiv, Ukraine. Reuters
  • A man waits to collect water in Mariupol. AFP
    A man waits to collect water in Mariupol. AFP
  • Ukrainians cross a makeshift bridge built next to a destroyed structure, in the Kharkiv region. EPA
    Ukrainians cross a makeshift bridge built next to a destroyed structure, in the Kharkiv region. EPA
  • A destroyed tank in Mariupol. AFP
    A destroyed tank in Mariupol. AFP
  • People charge electronic devices outside a theatre building, in Mariupol. Reuters
    People charge electronic devices outside a theatre building, in Mariupol. Reuters
  • Pensioner Gennady Ivanov, 83, sits outside a residential building heavily damaged by shelling, in Mariupol. Reuters
    Pensioner Gennady Ivanov, 83, sits outside a residential building heavily damaged by shelling, in Mariupol. Reuters
  • Ukrainian firefighters try to extinguish a fire at a house that was hit by Russian strikes, in Kharkiv. AP
    Ukrainian firefighters try to extinguish a fire at a house that was hit by Russian strikes, in Kharkiv. AP
  • Russian Navy sailors of the Black Sea Fleet prepare to raise a sunken Ukrainian warship at the sea port, in Mariupol. AP
    Russian Navy sailors of the Black Sea Fleet prepare to raise a sunken Ukrainian warship at the sea port, in Mariupol. AP
  • A Ukrainian soldier in the city of Lysytsansk, in the eastern region of Donbas. AFP
    A Ukrainian soldier in the city of Lysytsansk, in the eastern region of Donbas. AFP
  • A boy, Yarik, plays in a playground in front a building destroyed during attacks, in Irpin. AP
    A boy, Yarik, plays in a playground in front a building destroyed during attacks, in Irpin. AP
  • Two Ukrainian soldiers enjoy a tender off-duty moment near the village of Stoyanka, Kyiv region. GettyImages
    Two Ukrainian soldiers enjoy a tender off-duty moment near the village of Stoyanka, Kyiv region. GettyImages
  • A girl in Kyiv looks at Russian weapons used in the attack on Ukraine. Reuters
    A girl in Kyiv looks at Russian weapons used in the attack on Ukraine. Reuters
  • Children play on a destroyed car in a residential area of Mariupol. AFP
    Children play on a destroyed car in a residential area of Mariupol. AFP
  • Demonstrators hold Ukrainian flags at a charity telethon in support of Ukraine, in Berlin. Reuters
    Demonstrators hold Ukrainian flags at a charity telethon in support of Ukraine, in Berlin. Reuters
  • Ukrainian servicemen near Zaytseve village in Donetsk, Ukraine. EPA
    Ukrainian servicemen near Zaytseve village in Donetsk, Ukraine. EPA
  • A shell hole near a destroyed building in Zaytseve village. EPA
    A shell hole near a destroyed building in Zaytseve village. EPA
  • In the Saltivka district of Kharkiv, writing on the vans reads "warning, shelling" and "warning, passing by for civilians is prohibited". AFP
    In the Saltivka district of Kharkiv, writing on the vans reads "warning, shelling" and "warning, passing by for civilians is prohibited". AFP
  • A heavily damaged residential building in the Saltivka district of Kharkiv. AFP
    A heavily damaged residential building in the Saltivka district of Kharkiv. AFP
  • Ukrainian servicemen inspect a Russian amphibious vehicle near Kharkiv, eastern Ukraine. AP
    Ukrainian servicemen inspect a Russian amphibious vehicle near Kharkiv, eastern Ukraine. AP
  • A rocket launcher belonging to a "Donetsk People's Republic" militia is fired from its position not far from Panteleimonivka, eastern Ukraine. AP
    A rocket launcher belonging to a "Donetsk People's Republic" militia is fired from its position not far from Panteleimonivka, eastern Ukraine. AP
  • The damaged building of the economics department of Karazin National University in Kharkiv. AFP
    The damaged building of the economics department of Karazin National University in Kharkiv. AFP
  • Karazin National University in Kharkiv came under heavy Russian bombardment. AFP
    Karazin National University in Kharkiv came under heavy Russian bombardment. AFP
  • Ukrainian troops approach a destroyed military vehicle in the village of Rus'ka Lozova, north of Kharkiv. AFP
    Ukrainian troops approach a destroyed military vehicle in the village of Rus'ka Lozova, north of Kharkiv. AFP
  • A bridge is a destroyed near Rus'ka Lozova, north of Kharkiv. AFP
    A bridge is a destroyed near Rus'ka Lozova, north of Kharkiv. AFP
  • A building after a Russian military strike in the town of Marinka, as Russia's attack on Ukraine continues, in Donetsk region. Reuters
    A building after a Russian military strike in the town of Marinka, as Russia's attack on Ukraine continues, in Donetsk region. Reuters
  • An employee mows the lawn near a destroyed warehouse refrigerator, belonging to the Chanta factory, in Novi Petrivtsi, near Kyiv. AFP
    An employee mows the lawn near a destroyed warehouse refrigerator, belonging to the Chanta factory, in Novi Petrivtsi, near Kyiv. AFP
  • Defiant Ukrainian service members ride on top of a military vehicle, amid Russia's invasion of Ukraine, on the road connecting Kostiantynivka and Bakhmut, in Donetsk region. Reuters
    Defiant Ukrainian service members ride on top of a military vehicle, amid Russia's invasion of Ukraine, on the road connecting Kostiantynivka and Bakhmut, in Donetsk region. Reuters
  • Vladimir Mihailovich, a solar plant manager, surveys a crater after the business in Merefa on the outskirts of Kharkiv was hit by Russian shelling. Reuters
    Vladimir Mihailovich, a solar plant manager, surveys a crater after the business in Merefa on the outskirts of Kharkiv was hit by Russian shelling. Reuters
  • A KA-52 helicopter gunship fires rockets on a mission at an undisclosed location in Ukraine. AP
    A KA-52 helicopter gunship fires rockets on a mission at an undisclosed location in Ukraine. AP
  • Locals walk past a road damaged by shelling in a residential area in Kharkiv. EPA
    Locals walk past a road damaged by shelling in a residential area in Kharkiv. EPA
  • Diana, on the train, waves to her mother Viktoriya and sister Kseniya as she leaves Pokrovsk in eastern Ukraine. AP
    Diana, on the train, waves to her mother Viktoriya and sister Kseniya as she leaves Pokrovsk in eastern Ukraine. AP
  • Yana Skakova and her son Yehor, who fled from Lysychansk, sit in an evacuation train in Pokrovsk, eastern Ukraine. AP
    Yana Skakova and her son Yehor, who fled from Lysychansk, sit in an evacuation train in Pokrovsk, eastern Ukraine. AP

Christophe Deloire, secretary general of Reporters Without Borders, said Mr Leclerc-Imhoff “was killed on the road between Lysychansk and Bakhmut”.

“The Russian Army allegedly fired on the evacuation vehicle where the journalist was and the shot pierced the armour,” he said.

The Committee to Protect Journalists, an international media advocacy group, says over a dozen journalists had been killed while reporting on the Ukraine conflict.

The biog

Place of birth: Kalba

Family: Mother of eight children and has 10 grandchildren

Favourite traditional dish: Al Harees, a slow cooked porridge-like dish made from boiled cracked or coarsely ground wheat mixed with meat or chicken

Favourite book: My early life by Sheikh Dr Sultan bin Muhammad Al Qasimi, the Ruler of Sharjah

Favourite quote: By Sheikh Zayed, the UAE's Founding Father, “Those who have no past will have no present or future.”

The specs: 2019 Cadillac XT4

Price, base: Dh145,000

Engine: 2.0-litre turbocharged in-line four-cylinder engine

Transmission: Nine-speed automatic

Power: 237hp @ 5,000rpm

Torque: 350Nm @ 1,500rpm

Fuel economy, combined: 8.7L / 100km

Racecard

6.30pm: Mazrat Al Ruwayah Group Two (PA) US$55,000 (Dirt) 1,600m

7.05pm: Meydan Trophy (TB) $100,000 (Turf) 1,900m

7.40pm: Handicap (TB) $135,000 (D) 1,200m

8.15pm: Balanchine Group Two (TB) $250,000 (T) 1,800m

8.50pm: Handicap (TB) $135,000 (T) 1,000m

9.25pm: Firebreak Stakes Group Three (TB) $200,000 (D) 1,600m

10pm: Handicap (TB) $175,000 (T) 2,410m

The National selections: 6.30pm: RM Lam Tara, 7.05pm: Al Mukhtar Star, 7.40pm: Bochart, 8.15pm: Magic Lily, 8.50pm: Roulston Scar, 9.25pm: Quip, 10pm: Jalmoud

Tips for job-seekers
  • Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
  • Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.

David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East

The cost of Covid testing around the world

Egypt

Dh514 for citizens; Dh865 for tourists

Information can be found through VFS Global.

Jordan

Dh212

Centres include the Speciality Hospital, which now offers drive-through testing.

Cambodia

Dh478

Travel tests are managed by the Ministry of Health and National Institute of Public Health.

Zanzibar

AED 295

Zanzibar Public Health Emergency Operations Centre, located within the Lumumba Secondary School compound.

Abu Dhabi

Dh85

Abu Dhabi’s Seha has test centres throughout the UAE.

UK

From Dh400

Heathrow Airport now offers drive through and clinic-based testing, starting from Dh400 and up to Dh500 for the PCR test.

The essentials

What: Emirates Airline Festival of Literature

When: Friday until March 9

Where: All main sessions are held in the InterContinental Dubai Festival City

Price: Sessions range from free entry to Dh125 tickets, with the exception of special events.

Hot Tip: If waiting for your book to be signed looks like it will be timeconsuming, ask the festival’s bookstore if they have pre-signed copies of the book you’re looking for. They should have a bunch from some of the festival’s biggest guest authors.

Information: www.emirateslitfest.com
 

Another way to earn air miles

In addition to the Emirates and Etihad programmes, there is the Air Miles Middle East card, which offers members the ability to choose any airline, has no black-out dates and no restrictions on seat availability. Air Miles is linked up to HSBC credit cards and can also be earned through retail partners such as Spinneys, Sharaf DG and The Toy Store.

An Emirates Dubai-London round-trip ticket costs 180,000 miles on the Air Miles website. But customers earn these ‘miles’ at a much faster rate than airline miles. Adidas offers two air miles per Dh1 spent. Air Miles has partnerships with websites as well, so booking.com and agoda.com offer three miles per Dh1 spent.

“If you use your HSBC credit card when shopping at our partners, you are able to earn Air Miles twice which will mean you can get that flight reward faster and for less spend,” says Paul Lacey, the managing director for Europe, Middle East and India for Aimia, which owns and operates Air Miles Middle East.

How to protect yourself when air quality drops

Install an air filter in your home.

Close your windows and turn on the AC.

Shower or bath after being outside.

Wear a face mask.

Stay indoors when conditions are particularly poor.

If driving, turn your engine off when stationary.

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

A Prayer Before Dawn

Director: Jean-Stephane Sauvaire

Starring: Joe Cole, Somluck Kamsing, Panya Yimmumphai

Three stars

Children who witnessed blood bath want to help others

Aged just 11, Khulood Al Najjar’s daughter, Nora, bravely attempted to fight off Philip Spence. Her finger was injured when she put her hand in between the claw hammer and her mother’s head.

As a vital witness, she was forced to relive the ordeal by police who needed to identify the attacker and ensure he was found guilty.

Now aged 16, Nora has decided she wants to dedicate her career to helping other victims of crime.

“It was very horrible for her. She saw her mum, dying, just next to her eyes. But now she just wants to go forward,” said Khulood, speaking about how her eldest daughter was dealing with the trauma of the incident five years ago. “She is saying, 'mama, I want to be a lawyer, I want to help people achieve justice'.”

Khulood’s youngest daughter, Fatima, was seven at the time of the attack and attempted to help paramedics responding to the incident.

“Now she wants to be a maxillofacial doctor,” Khulood said. “She said to me ‘it is because a maxillofacial doctor returned your face, mama’. Now she wants to help people see themselves in the mirror again.”

Khulood’s son, Saeed, was nine in 2014 and slept through the attack. While he did not witness the trauma, this made it more difficult for him to understand what had happened. He has ambitions to become an engineer.

Evacuations to France hit by controversy
  • Over 500 Gazans have been evacuated to France since November 2023
  • Evacuations were paused after a student already in France posted anti-Semitic content and was subsequently expelled to Qatar
  • The Foreign Ministry launched a review to determine how authorities failed to detect the posts before her entry
  • Artists and researchers fall under a programme called Pause that began in 2017
  • It has benefited more than 700 people from 44 countries, including Syria, Turkey, Iran, and Sudan
  • Since the start of the Gaza war, it has also included 45 Gazan beneficiaries
  • Unlike students, they are allowed to bring their families to France

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

Teri%20Baaton%20Mein%20Aisa%20Uljha%20Jiya
%3Cp%3E%3Cstrong%3EDirectors%3A%3C%2Fstrong%3E%20Amit%20Joshi%20and%20Aradhana%20Sah%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECast%3A%3C%2Fstrong%3E%20Shahid%20Kapoor%2C%20Kriti%20Sanon%2C%20Dharmendra%2C%20Dimple%20Kapadia%2C%20Rakesh%20Bedi%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A

Sui Dhaaga: Made in India

Director: Sharat Katariya

Starring: Varun Dhawan, Anushka Sharma, Raghubir Yadav

3.5/5

Guardians%20of%20the%20Galaxy%20Vol%203
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EJames%20Gunn%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Chris%20Pratt%2C%20Zoe%20Saldana%2C%20Dave%20Bautista%2C%20Vin%20Diesel%2C%20Bradley%20Cooper%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

From Zero

Artist: Linkin Park

Label: Warner Records

Number of tracks: 11

Rating: 4/5

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

UAE currency: the story behind the money in your pockets
'Worse than a prison sentence'

Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.

“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.

“They were living in perpetual mystery as to how their futures would pan out, and what that would be.

“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.

“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.

“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”

The Sand Castle

Director: Matty Brown

Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea

Rating: 2.5/5

Afro%20salons
%3Cp%3E%3Cstrong%3EFor%20women%3A%3C%2Fstrong%3E%3Cbr%3ESisu%20Hair%20Salon%2C%20Jumeirah%201%2C%20Dubai%3Cbr%3EBoho%20Salon%2C%20Al%20Barsha%20South%2C%20Dubai%3Cbr%3EMoonlight%2C%20Al%20Falah%20Street%2C%20Abu%20Dhabi%3Cbr%3E%3Cstrong%3EFor%20men%3A%3C%2Fstrong%3E%3Cbr%3EMK%20Barbershop%2C%20Dar%20Al%20Wasl%20Mall%2C%20Dubai%3Cbr%3ERegency%20Saloon%2C%20Al%20Zahiyah%2C%20Abu%20Dhabi%3Cbr%3EUptown%20Barbershop%2C%20Al%20Nasseriya%2C%20Sharjah%3C%2Fp%3E%0A
Key developments

All times UTC 4

Tips%20for%20holiday%20homeowners
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The%20Killer
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Call of Duty: Black Ops 6

Developer: Treyarch, Raven Software
Publisher:  Activision
Console: PlayStation 4 & 5, Windows, Xbox One & Series X/S
Rating: 3.5/5

THE SPECS

Engine: six-litre W12 twin-turbo

Transmission: eight-speed dual clutch auto

Power: 626bhp

Torque: 900Nm

Price: Dh940,160 (plus VAT)

On sale: Q1 2020

Ultra processed foods

- Carbonated drinks, sweet or savoury packaged snacks, confectionery, mass-produced packaged breads and buns 

- margarines and spreads; cookies, biscuits, pastries, cakes, and cake mixes, breakfast cereals, cereal and energy bars;

- energy drinks, milk drinks, fruit yoghurts and fruit drinks, cocoa drinks, meat and chicken extracts and instant sauces

- infant formulas and follow-on milks, health and slimming products such as powdered or fortified meal and dish substitutes,

- many ready-to-heat products including pre-prepared pies and pasta and pizza dishes, poultry and fish nuggets and sticks, sausages, burgers, hot dogs, and other reconstituted meat products, powdered and packaged instant soups, noodles and desserts.

COMPANY%20PROFILE%20
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Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

THURSDAY'S FIXTURES

4pm Maratha Arabians v Northern Warriors

6.15pm Deccan Gladiators v Pune Devils

8.30pm Delhi Bulls v Bangla Tigers

The bio

Favourite food: Japanese

Favourite car: Lamborghini

Favourite hobby: Football

Favourite quote: If your dreams don’t scare you, they are not big enough

Favourite country: UAE

If you go

Flight connections to Ulaanbaatar are available through a variety of hubs, including Seoul and Beijing, with airlines including Mongolian Airlines and Korean Air. While some nationalities, such as Americans, don’t need a tourist visa for Mongolia, others, including UAE citizens, can obtain a visa on arrival, while others including UK citizens, need to obtain a visa in advance. Contact the Mongolian Embassy in the UAE for more information.

Nomadic Road offers expedition-style trips to Mongolia in January and August, and other destinations during most other months. Its nine-day August 2020 Mongolia trip will cost from $5,250 per person based on two sharing, including airport transfers, two nights’ hotel accommodation in Ulaanbaatar, vehicle rental, fuel, third party vehicle liability insurance, the services of a guide and support team, accommodation, food and entrance fees; nomadicroad.com

A fully guided three-day, two-night itinerary at Three Camel Lodge costs from $2,420 per person based on two sharing, including airport transfers, accommodation, meals and excursions including the Yol Valley and Flaming Cliffs. A return internal flight from Ulaanbaatar to Dalanzadgad costs $300 per person and the flight takes 90 minutes each way; threecamellodge.com

SPECS
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Updated: May 31, 2022, 3:36 PM