Live updates: Follow the latest news on Israel-Gaza
During a summit in Brussels on Thursday, EU leaders agreed to call for the establishment of "humanitarian corridors and pauses" to get urgently needed aid into Gaza.
The leaders of the bloc's 27 nations expressed in a declaration the "gravest concern for the deteriorating humanitarian situation in Gaza".
They called for "continued, rapid, safe and unhindered humanitarian access and aid to reach those in need through all necessary measures, including humanitarian corridors and pauses for humanitarian needs".
The summit was the leaders' first in-person meeting since the deadly October 7 assault on Israel by Hamas, which prompted Israel to bombard and blockade Hamas-run Gaza.
In their declaration, the leaders repeated their previous condemnation "in the strongest possible terms" of the Hamas attack and emphasised Israel's right to defend itself "in line with international law and international humanitarian law".
Inside the Gaza Strip – in pictures
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Hind Khoudary is a Palestinian freelance journalist documenting the devastation in the Gaza Strip. Photo: Hind Khoudary -
Khoudary's husband’s family home was hit by Israeli forces. Photo: Hind Khoudary -
People in Al Quds hospital refused to leave despite evacuation warnings. Photo: Hind Khoudary -
Internet disruption has disconnected many residents from the rest of the world. Photo: Hind Khoudary -
Palestinian Christians mourn family members after an Israeli air strike hit a building in a complex housing one of the oldest churches in the world. Photo: Abed Elhakeem Abo Riash -
Palestinian Christians after an Israeli air strike on a church in Gaza. Photo: Abed Elhakeem Abo Riash -
The Baptist Hospital in Gaza was bombed by Israeli warplanes. Photo: Abed Elhakeem Abo Riash -
A young child awaits medical treatment. Photo: Abed Elhakeem Abo Riash
They also repeated a call for Hamas to immediately release all hostages "without any precondition".
"The European Union will work closely with partners in the region to protect civilians, provide assistance and facilitate access to food, water, medical care, fuel and shelter, ensuring that such assistance is not abused by terrorist organisations," the declaration said.
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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
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What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
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