Russian opposition leader Alexei Navalny has been found in a prison colony above the Arctic Circle about three weeks after contact with him was lost, his associates say.
Navalny, who is serving a 19-year sentence on charges of extremism, had been jailed in the Vladimir region of central Russia, about 230km east of Moscow
His lawyers recently voiced concern after claiming they had not been able to reach him since December 6.
His spokeswoman, Kira Yarmysh, said on X, formerly Twitter, that he was in a prison colony in the town of Kharp, in the Yamalo-Nenetsk region about 1,900km north-east of Moscow.
Navalny is “doing well” and a lawyer visited him, Ms Yarmysh said.
The US State Department has welcomed reports that Navalny has been located, but said it was "deeply concerned' for his wellbeing and the conditions of his "unjust" detention.
The region is notorious for long and severe winters. The town is near Vorkuta, the coal mines of which were among the harshest of the Soviet Gulag prison camp system.
“It is almost impossible to get to this colony," said Navalny's chief strategist, Leonid Volkov.
"It is almost impossible to even send letters there. This is the highest possible level of isolation from the world."
Transfers in Russia’s prison system are often shrouded in secrecy and inmates can disappear from contact for several weeks.
Navalny’s team was particularly alarmed when he could not be found because he had been ill and was reportedly being denied food and kept in an unventilated cell.
Supporters believed he was deliberately being hidden after President Vladimir Putin announced his candidacy in Russia’s March presidential election.
While Mr Putin’s re-election is all but certain, given his overwhelming control of the country’s political scene and a widening crackdown on dissent, Navalny’s supporters and other critics hope to use the election to erode public support for the Kremlin leader and the war in Ukraine.
Navalny has been behind bars in Russia since January 2021, when he returned to Moscow after recuperating in Germany from nerve agent poisoning that he blamed on the Kremlin.
Before his detention, he campaigned against official corruption and organised major anti-Kremlin protests.
Navalny has since received three prison terms and spent months in isolation in Penal Colony 6 for minor infractions.
He has rejected all charges against him as being politically motivated.
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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