Migrants walk after a rainstorm at the Kara Tepe refugee camp, on the northeastern Aegean island of Lesbos, Greece. AP
Migrants walk after a rainstorm at the Kara Tepe refugee camp, on the northeastern Aegean island of Lesbos, Greece. AP
Migrants walk after a rainstorm at the Kara Tepe refugee camp, on the northeastern Aegean island of Lesbos, Greece. AP
Migrants walk after a rainstorm at the Kara Tepe refugee camp, on the northeastern Aegean island of Lesbos, Greece. AP

Alleged ISIS executioner arrested at Greek refugee camp


  • English
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A 27-year-old Syrian man accused of taking part in executions carried out by ISIS was arrested on Thursday at a refugee camp in Greece’s capital.

Authorities said the suspect was arrested at the camp in Athens early in the day and that a police anti-terrorism division was leading the investigation. They did not name the man.

“The suspect … is accused of being a member of a terrorist organisation and participating in acts of terrorism, with participation in multiple acts of willful homicide,” a police statement said.

He was charged later Thursday with membership in a terrorist organisation and complicity to murder. He remained in police custody before an appearance scheduled for Monday to answer the changes.

Police said the man moved to Greece in March 2018, traveling from Turkey to the Greek island of Lesbos and later to Athens. They said he kept a “digital record” of his alleged criminal actions which forensic experts were examining. The evidence included video recordings on a mobile device, police said.

The suspect lived in a container home at the Athens camp with his wife and five children, and he was arrested following an altercation at the camp in which he suffered minor injuries, Greek authorities said.

The police gave no further details of where and when the killings in which the suspect allegedly participated took part.

ISIS held large areas in northern Iraq, extending into Syria, in 2014 but lost most of the territory by late 2017.

Changes to Greece’s criminal code approved last year allow suspects to be charged with acts of terrorism committed outside the country and for membership in terrorist groups based abroad.

Police had no immediate comment on reports by Greece’s state-run broadcaster that the Syrian man and his family have a pending application for asylum in Greece.

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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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