Eleven people have been detained after gunmen stormed a concert hall in Moscow and opened fire on the crowd, the head of Russia's Federal Security Service told President Vladimir Putin on Saturday.
At least 137 people were killed in the attack, including three children, Russian authorities said, warning that the death toll was likely to continue rising.
ISIS claimed responsibility on its official Telegram channel for the assault, saying its fighters “attacked a large gathering” on the outskirts of the Russian capital.
Russia's Investigative Committee said four people among those detained were directly involved in the attack.
They were stopped in the Bryansk region of western Russia, “not far from the border with Ukraine”, it said.
In a televised address, Mr Putin said 11 people had been detained, including the four gunmen.
"They tried to hide and moved towards Ukraine, where, according to preliminary data, a window was prepared for them on the Ukrainian side to cross the state border," he said.
Ukrainian military intelligence spokesman Andriy Yusov denied that Ukraine was involved in the terror attack.
"Ukraine is defending its sovereignty from Russian invaders, liberating its own territory and is fighting with the occupiers’ army and military targets, not civilians," Mr Yusov said.
Alexander Khinshtein, a Russian politician, said the attackers had fled in a Renault vehicle that was spotted by police in Bryansk on Friday night and that disobeyed instructions to stop.
Mr Khinshtein said a pistol, a magazine for an assault rifle, and passports from Tajikistan were found in the car. Tajikistan is a mainly Muslim Central Asian state that used to be part of the Soviet Union.
A Tajik spokesperson told Tass on Saturday that Dushanbe and Moscow are in contact about the alleged involvement of Tajik citizens.
Russian Security Council Secretary Nikolai Patrushev, a leading ally of President Vladimir Putin, said that those responsible for the concert attack would be punished, Tass reported.
Mr Patrushev said the attack showed the threat the terrorism presents to Russia.
At least two explosions were heard at the venue, Crocus City Hall, on the western edge of Moscow, where hundreds of fans had gathered for a concert by Russian rock band Picnic.
Videos posted on Russian messaging apps showing huge plumes of black smoke rising over the building.
'Huge tragedy'
Moscow Mayor Sergei Sobyanin described the attack as a “huge tragedy”.
About 100 people were evacuated by rescue services from the basement of the venue as riot police were deployed to the area.
Intense gunfire could be heard in several videos shown by Russian media and posted to Telegram channels.
One video showed two men with rifles moving through the venue, while another showed a person inside the auditorium saying the assailants had set it on fire, as gunshots rang out in the background.
Guards at the concert hall did not have guns and some might have been killed at the start of the attack, Russian media reported.
Some Russian news outlets suggested that the assailants fled before special forces and riot police arrived.
Dozens of ambulances took the injured to the Sklifosovsky emergency care institute in Moscow.
A helicopter helped tackle the fire at the concert venue, Tass reported.
All large-scale sporting, cultural and other public events will be cancelled in Moscow this weekend, Mr Sobyanin said.
Security measures at Moscow airports and railway stations are being increased.
Senior Russian security official and ex-president Dmitry Medvedev said on Friday that the gunmen behind the attack should be hunted down and killed.
“All of them must be found and ruthlessly destroyed as terrorists,” Mr Medvedev, deputy chairman of Russia's Security Council, said on his official Telegram account.
A statement by Ukraine's Ministry of Foreign Affairs strongly rejected involvement in the attack, and said such accusations were “a planned provocation by the Kremlin”.
The statement also claimed that Russia has a “long history of bloody provocations by its special services”.
“There are no red lines for Putin's dictatorship,” it added.
The UAE's Ministry of Foreign Affairs stated its “strong condemnation of these criminal acts and its permanent rejection of all forms of violence and terrorism”.
The French Foreign Ministry said its thoughts were with the victims and the Russian people in a post on X on Friday evening.
It called the images out of Moscow “terrible” and said that “light must be shed on these odious acts”.
French President Emmanuel Macron, in a statement, said he “firmly condemns this terrorist attack” and said France stood in solidarity with the victims.
“The images are just horrible,” US National Security Council spokesman John Kirby said.
“Our thoughts obviously are going to be with the victims of this terrible, terrible shooting attack. This is going to be a tough day, so our thoughts are with them.”
The attack followed a statement issued earlier this month by the US embassy in Moscow that urged Americans to avoid crowded places in the Russian capital, including concerts, in view of “imminent” plans by extremists to attack large gatherings.
The warning was repeated by several other western embassies.
President Putin, who secured another six years in office in the March 15-17 elections, this week denounced the western warnings as an attempt to intimidate Russians.
Mr Putin was informed in the first minutes of the attack and was regularly being updated, the Kremlin said.
“The president constantly receives information about what is happening and about the measures being taken through all relevant services. The head of state gave all the necessary instructions,” Kremlin spokesman Dmitry Peskov said.
Pox that threatens the Middle East's native species
Camelpox
Caused by a virus related to the one that causes human smallpox, camelpox typically causes fever, swelling of lymph nodes and skin lesions in camels aged over three, but the animal usually recovers after a month or so. Younger animals may develop a more acute form that causes internal lesions and diarrhoea, and is often fatal, especially when secondary infections result. It is found across the Middle East as well as in parts of Asia, Africa, Russia and India.
Falconpox
Falconpox can cause a variety of types of lesions, which can affect, for example, the eyelids, feet and the areas above and below the beak. It is a problem among captive falcons and is one of many types of avian pox or avipox diseases that together affect dozens of bird species across the world. Among the other forms are pigeonpox, turkeypox, starlingpox and canarypox. Avipox viruses are spread by mosquitoes and direct bird-to-bird contact.
Houbarapox
Houbarapox is, like falconpox, one of the many forms of avipox diseases. It exists in various forms, with a type that causes skin lesions being least likely to result in death. Other forms cause more severe lesions, including internal lesions, and are more likely to kill the bird, often because secondary infections develop. This summer the CVRL reported an outbreak of pox in houbaras after rains in spring led to an increase in mosquito numbers.
Emergency
Director: Kangana Ranaut
Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry
Rating: 2/5
Generation Start-up: Awok company profile
Started: 2013
Founder: Ulugbek Yuldashev
Sector: e-commerce
Size: 600 plus
Stage: still in talks with VCs
Principal Investors: self-financed by founder
Cultural fiesta
What: The Al Burda Festival
When: November 14 (from 10am)
Where: Warehouse421, Abu Dhabi
The Al Burda Festival is a celebration of Islamic art and culture, featuring talks, performances and exhibitions. Organised by the Ministry of Culture and Knowledge Development, this one-day event opens with a session on the future of Islamic art. With this in mind, it is followed by a number of workshops and “masterclass” sessions in everything from calligraphy and typography to geometry and the origins of Islamic design. There will also be discussions on subjects including ‘Who is the Audience for Islamic Art?’ and ‘New Markets for Islamic Design.’ A live performance from Kuwaiti guitarist Yousif Yaseen should be one of the highlights of the day.
ALL THE RESULTS
Bantamweight
Siyovush Gulmomdov (TJK) bt Rey Nacionales (PHI) by decision.
Lightweight
Alexandru Chitoran (ROU) bt Hussein Fakhir Abed (SYR) by submission.
Catch 74kg
Omar Hussein (JOR) bt Tohir Zhuraev (TJK) by decision.
Strawweight (Female)
Seo Ye-dam (KOR) bt Weronika Zygmunt (POL) by decision.
Featherweight
Kaan Ofli (TUR) bt Walid Laidi (ALG) by TKO.
Lightweight
Abdulla Al Bousheiri (KUW) bt Leandro Martins (BRA) by TKO.
Welterweight
Ahmad Labban (LEB) bt Sofiane Benchohra (ALG) by TKO.
Bantamweight
Jaures Dea (CAM) v Nawras Abzakh (JOR) no contest.
Lightweight
Mohammed Yahya (UAE) bt Glen Ranillo (PHI) by TKO round 1.
Lightweight
Alan Omer (GER) bt Aidan Aguilera (AUS) by TKO round 1.
Welterweight
Mounir Lazzez (TUN) bt Sasha Palatkinov (HKG) by TKO round 1.
Featherweight title bout
Romando Dy (PHI) v Lee Do-gyeom (KOR) by KO round 1.
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
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
ONCE UPON A TIME IN GAZA
Starring: Nader Abd Alhay, Majd Eid, Ramzi Maqdisi
Directors: Tarzan and Arab Nasser
Rating: 4.5/5
Six large-scale objects on show
- Concrete wall and windows from the now demolished Robin Hood Gardens housing estate in Poplar
- The 17th Century Agra Colonnade, from the bathhouse of the fort of Agra in India
- A stagecloth for The Ballet Russes that is 10m high – the largest Picasso in the world
- Frank Lloyd Wright’s 1930s Kaufmann Office
- A full-scale Frankfurt Kitchen designed by Margarete Schütte-Lihotzky, which transformed kitchen design in the 20th century
- Torrijos Palace dome
Persuasion
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3ECarrie%20Cracknell%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EDakota%20Johnson%2C%20Cosmo%20Jarvis%2C%20Richard%20E%20Grant%2C%20Henry%20Golding%20and%20Nikki%20Amuka-Bird%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%201.5%2F5%3C%2Fp%3E%0A
In Search of Mary Shelley: The Girl Who Wrote Frankenstein
By Fiona Sampson
Profile