• Forensic police survey the scene of terrorist shootings in central Vienna, Austria, on Monday. AFP
    Forensic police survey the scene of terrorist shootings in central Vienna, Austria, on Monday. AFP
  • Austria's Interior Minister Karl Nehammer, centre,, the head of the Austrian Federal Police Franz Ruf, left, and Vienna police chief Gerhard Puerstl address a press conference in Vienna. AFP
    Austria's Interior Minister Karl Nehammer, centre,, the head of the Austrian Federal Police Franz Ruf, left, and Vienna police chief Gerhard Puerstl address a press conference in Vienna. AFP
  • A broken plate lies on the ground next to chairs and tables of a cafe near Stephansplatz in Vienna after a shooting at several locations across central Vienna. AFP
    A broken plate lies on the ground next to chairs and tables of a cafe near Stephansplatz in Vienna after a shooting at several locations across central Vienna. AFP
  • An unfinished piece of cake is seen on a table of a cafe near Stephansplatz in Vienna after terrorist shootings at several locations across central Vienna. AFP
    An unfinished piece of cake is seen on a table of a cafe near Stephansplatz in Vienna after terrorist shootings at several locations across central Vienna. AFP
  • Forensic investigators at work after terrorist shootings in the first district of Vienna. EPA
    Forensic investigators at work after terrorist shootings in the first district of Vienna. EPA
  • Armed police arrive at the first district near the state opera in central Vienna, following a shooting near a synagogue. AFP
    Armed police arrive at the first district near the state opera in central Vienna, following a shooting near a synagogue. AFP
  • Austrian police gather after terrorist shootings in the first district of Vienna. EPA
    Austrian police gather after terrorist shootings in the first district of Vienna. EPA
  • Police control a person at Mariahilferstrasse in central Vienna on November 2, 2020, following a shooting near a synagogue. AFP
    Police control a person at Mariahilferstrasse in central Vienna on November 2, 2020, following a shooting near a synagogue. AFP
  • Armed police control a passage near the opera in central Vienna following a terrorist attack. AFP
    Armed police control a passage near the opera in central Vienna following a terrorist attack. AFP
  • Armed police control a passage near the opera in central Vienna following a terrorist attack. AFP
    Armed police control a passage near the opera in central Vienna following a terrorist attack. AFP
  • Armed policemen stand guard in a shopping street in the centre of Vienna following a terrorist attack. AFP
    Armed policemen stand guard in a shopping street in the centre of Vienna following a terrorist attack. AFP
  • Austrian police search two civilians in front of The Wiener Staatsoper following a terrorist attack. EPA
    Austrian police search two civilians in front of The Wiener Staatsoper following a terrorist attack. EPA
  • Danish police secure the area near a synagogue in Copenhagen following a terrorist attack in the Austrian capital. AFP
    Danish police secure the area near a synagogue in Copenhagen following a terrorist attack in the Austrian capital. AFP
  • Armed policemen stand out of their car near the State Opera in the centre of Vienna following a terrorist attack. AFP
    Armed policemen stand out of their car near the State Opera in the centre of Vienna following a terrorist attack. AFP
  • Police block a street in Vienna city centre following terrorist shootings. Getty Images
    Police block a street in Vienna city centre following terrorist shootings. Getty Images
  • Heavily armed police speak to a passerby near the Vienna State Opera following a terrorist gun attack. Getty Images
    Heavily armed police speak to a passerby near the Vienna State Opera following a terrorist gun attack. Getty Images
  • A man holds his hands up as police officers check him on a street after exchanges of gunfire in Vienna. Reuters
    A man holds his hands up as police officers check him on a street after exchanges of gunfire in Vienna. Reuters
  • Police officers check a person after gunshots were heard, in Vienna. Ronald Zak
    Police officers check a person after gunshots were heard, in Vienna. Ronald Zak
  • Austrian police guard visitor of The Wiener Staatsoper (Vienna State Opera) while they leave a metro station following gun attacks in the capital. EPA
    Austrian police guard visitor of The Wiener Staatsoper (Vienna State Opera) while they leave a metro station following gun attacks in the capital. EPA
  • Austrian police guard a visitor while they leave The Wiener Staatsoper (Vienna State Opera) after a shooting near the Stadttempel synagogue in Vienna. EPA
    Austrian police guard a visitor while they leave The Wiener Staatsoper (Vienna State Opera) after a shooting near the Stadttempel synagogue in Vienna. EPA
  • Heavily armed police stand near Schwedenplatz square in the city centre following reports of shots fired nearby. Getty Images
    Heavily armed police stand near Schwedenplatz square in the city centre following reports of shots fired nearby. Getty Images
  • An armed policeman outside the Interior Ministry in the centre of Vienna. AFP
    An armed policeman outside the Interior Ministry in the centre of Vienna. AFP
  • General Director for public safety Franz Ruf, Interior Minister Karl Nehammer and police chief of Vienna Gerhard Puerstl speak at a press conference. Getty Images
    General Director for public safety Franz Ruf, Interior Minister Karl Nehammer and police chief of Vienna Gerhard Puerstl speak at a press conference. Getty Images
  • Police special forces patrol after a shooting near the Stadttempel synagogue in Vienna, Austria. EPA
    Police special forces patrol after a shooting near the Stadttempel synagogue in Vienna, Austria. EPA
  • Police cars patrol near Schwedenplatz square in Vienna following terrorist attacks in Austria's capital. Getty Images
    Police cars patrol near Schwedenplatz square in Vienna following terrorist attacks in Austria's capital. Getty Images
  • Heavily armed police stand near Schwedenplatz square in Vienna city centre following gun attacks across the Austrian capital on Monday. Getty Images
    Heavily armed police stand near Schwedenplatz square in Vienna city centre following gun attacks across the Austrian capital on Monday. Getty Images

Europe unites against ‘common enemy’ of terrorism after Vienna attack


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German Chancellor Angela Merkel declared terrorism is “our common enemy” as Europe reeled from another deadly attack on its soil.

At least four people were killed in the Austrian capital of Vienna after an ISIS terrorist wearing a fake suicide vest opened fire on Monday night, just before the city was due to be put into coronavirus lockdown.

Police shot dead one attacker while at least one of his accomplices was still at large.

The Vienna attack comes at a time of high alert across the continent after three people were murdered in a stabbing rampage at a cathedral in Nice on Thursday.

Swiss security services said after the Nice attack that ISIS remained a dominant force across Europe.

Condemning the shootings in Vienna, Mrs Merkel said Germany stood with Austria in its fight against terrorism.

Her spokesman said: “Islamist terror is our common enemy. The fight against these assassins and those who instigate them is our common struggle.”

The foreign ministry said Germany would not “give in to hate that is supposed to divide our societies”.

Framing the killings as an assault on western values, French President Emmanuel Macron said: “We French share the shock and sorrow of the Austrian people following the attack in Vienna. After France, it is a friendly nation that has been attacked. This is our Europe.

“Our enemies must know who they’re dealing with. We will concede nothing.”

Police stand guard in Vienna the day after a deadly terrorist attack in the Austrian capital. Getty
Police stand guard in Vienna the day after a deadly terrorist attack in the Austrian capital. Getty

The UAE expressed its “strong condemnation of these criminal acts and its permanent rejection of all forms of violence and terrorism aimed at destabilising security and stability in contravention of religious and humanitarian values and principles”.

Its Ministry of Foreign Affairs and International Co-operation extended its “heartfelt condolences to the families of the victims of this heinous crime, wishing a quick recovery to those injured”.

Turkey joined global condemnation of the attack.

“We are saddened to receive the news that there are dead and wounded as a result of the terrorist attack that took place in Vienna,” the Foreign Ministry said.

“As a country that has been fighting against all sorts of terrorism for decades Turkey stands in solidarity with the Austrian people.”

US President Donald Trump tweeted that his prayers were with all Austrians.

He said: “These evil attacks against innocent people must stop. The US stands with Austria, France, and all of Europe in the fight against terrorists, including radical Islamic terrorists.”

UK Prime Minister Boris Johnson said he was “deeply shocked” and that the “UK’s thoughts are with the people of Austria – we stand united with you against terror”.

Italian Prime Minister Giuseppe Conte said there was “no room for hatred and violence in our common European home,” while his foreign minister Luigi Di Maio tweeted that “Europe must react”.

Broken glass is seen on the ground next to chairs and tables of a cafe near Stephansplatz in Vienna. AFP
Broken glass is seen on the ground next to chairs and tables of a cafe near Stephansplatz in Vienna. AFP

European Council chief Charles Michel said: “Europe strongly condemns this cowardly act that violates life and our human values.”

EU Commission President Ursula von der Leyen tweeted that she was “shocked and saddened,” and that her “thoughts are with the families of the victims and the Austrian people”.

The EU Foreign Minister Josep Borrell called it “a cowardly act of violence and hate”.

Czech Republic Prime Minister Andrej Babis said he was horrified and wanted to “express my solidarity to all people in Austria”.

Czech police said they had started random checks on the country’s border with Austria and had also stepped up “supervision over major Jewish facilities in the Czech Republic”.

Russian President Vladimir Putin on Tuesday called the Vienna shooting a “cruel and cynical” crime.

He “expressed confidence that forces of terror will not be able to threaten anyone or sow discord and enmity among people of different religions”.

Greek Prime Minister Kyriakos Mitsotakis tweeted that he was “shocked by the horrific attacks” and offered "full solidarity”.

“Our thoughts are with the people in Vienna and the authorities dealing with the situation. Our hearts, with the victims and their loved ones.”

Canadian Prime Minister Justin Trudeau posted his condolences on Twitter, calling the attack “horrific and heartbreaking”.

“We condemn in the strongest terms possible this act of terrorism," he said. "Our thoughts are with the people of Austria and everyone affected by this deplorable act.”

Prime Minister Narendra Modi tweeted that he was “deeply shocked and saddened by the dastardly terror attacks in Vienna”.

He said India stands with Austria during this tragic time, and that his thoughts and prayers were with the victims and their families.

Dutch Prime Minister Mark Rutte called it a “terrible attack near a synagogue in Vienna” and said that he had conveyed full solidarity from the Netherlands to Austrian leader Sebastian Kurz.

“Our thoughts are with the victims and their families, and with the Austrian government in dealing with this heinous act.”

“#Pakistan strongly condemns the heinous terrorist attack in Central #Vienna on Monday night,” Islamabad’s Foreign Affairs Ministry spokesman tweeted.

“We extend our deepest condolences and sympathies to families of victims and wish a speedy recovery to those injured.”

Australian Prime Minister Scott Morrison tweeted his shock over the “awful terror attacks in Austria”.

Seven tips from Emirates NBD

1. Never respond to e-mails, calls or messages asking for account, card or internet banking details

2. Never store a card PIN (personal identification number) in your mobile or in your wallet

3. Ensure online shopping websites are secure and verified before providing card details

4. Change passwords periodically as a precautionary measure

5. Never share authentication data such as passwords, card PINs and OTPs  (one-time passwords) with third parties

6. Track bank notifications regarding transaction discrepancies

7. Report lost or stolen debit and credit cards immediately

ESSENTIALS

The flights 
Fly Etihad or Emirates from the UAE to Moscow from 2,763 return per person return including taxes. 
Where to stay 
Trips on the Golden Eagle Trans-Siberian cost from US$16,995 (Dh62,414) per person, based on two sharing.

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

'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.”

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Sri Lanka World Cup squad

Dimuth Karunaratne (c), Lasith Malinga, Angelo Mathews, Thisara Perera, Kusal Perera, Dhananjaya de Silva, Kusal Mendis, Isuru Udana, Milinda Siriwardana, Avishka Fernando, Jeevan Mendis, Lahiru Thirimanne, Jeffrey Vandersay, Nuwan Pradeep, Suranga Lakmal.

Yemen's Bahais and the charges they often face

The Baha'i faith was made known in Yemen in the 19th century, first introduced by an Iranian man named Ali Muhammad Al Shirazi, considered the Herald of the Baha'i faith in 1844.

The Baha'i faith has had a growing number of followers in recent years despite persecution in Yemen and Iran. 

Today, some 2,000 Baha'is reside in Yemen, according to Insaf. 

"The 24 defendants represented by the House of Justice, which has intelligence outfits from the uS and the UK working to carry out an espionage scheme in Yemen under the guise of religion.. aimed to impant and found the Bahai sect on Yemeni soil by bringing foreign Bahais from abroad and homing them in Yemen," the charge sheet said. 

Baha'Ullah, the founder of the Bahai faith, was exiled by the Ottoman Empire in 1868 from Iran to what is now Israel. Now, the Bahai faith's highest governing body, known as the Universal House of Justice, is based in the Israeli city of Haifa, which the Bahais turn towards during prayer. 

The Houthis cite this as collective "evidence" of Bahai "links" to Israel - which the Houthis consider their enemy. 

 

STAGE%201%20RESULTS
%3Cp%3E1)%20Tim%20Merlier%20(Soudal-Quick-Step)%2C%203h%2017%E2%80%99%2035%E2%80%9D%3Cbr%3E2)%20Caleb%20Ewan%20(Lotto%20Dstny)%20same%20time%3Cbr%3E3)%20Mark%20Cavendish%20(Astana%20Qazaqstan%20Team)%20same%20time%3Cbr%3E%3Cstrong%3EGeneral%20Classification%3A%3C%2Fstrong%3E%3Cbr%3E1)%20Tim%20Merlier%20(Soudal%20Quick-Step)%203%3A17%3A25%3Cbr%3E2%20-%20Caleb%20Ewan%20(Lotto%20Dstny)%20%2B4%22%3Cbr%3E3%20-%20Luke%20Plapp%20(Ineos%20Grenadiers)%20%2B5%22%3C%2Fp%3E%0A

Test squad: Azhar Ali (captain), Abid Ali, Asad Shafiq, Babar Azam, Haris Sohail, Imam-ul-Haq, Imran Khan, Iftikhar Ahmed, Kashif Bhatti, Mohammad Abbas, Mohammad Rizwan(wicketkeeper), Musa Khan, Naseem Shah, Shaheen Afridi, Shan Masood, Yasir Shah

Twenty20 squad: Babar Azam (captain), Asif Ali, Fakhar Zaman, Haris Sohail, Iftikhar Ahmed, Imad Wasim, Imam-ul-Haq, Khushdil Shah, Mohammad Amir, Mohammad Hasnain, Mohammad Irfan, Mohammad Rizwan (wicketkeeper), Musa Khan, Shadab Khan, Usman Qadir, Wahab Riaz 

The specs: Rolls-Royce Cullinan

Price, base: Dh1 million (estimate)

Engine: 6.75-litre twin-turbo V12

Transmission: Eight-speed automatic

Power: 563hp @ 5,000rpm

Torque: 850Nm @ 1,600rpm

Fuel economy, combined: 15L / 100km

Company%20profile
%3Cp%3EName%3A%20Tabby%3Cbr%3EFounded%3A%20August%202019%3B%20platform%20went%20live%20in%20February%202020%3Cbr%3EFounder%2FCEO%3A%20Hosam%20Arab%2C%20co-founder%3A%20Daniil%20Barkalov%3Cbr%3EBased%3A%20Dubai%2C%20UAE%3Cbr%3ESector%3A%20Payments%3Cbr%3ESize%3A%2040-50%20employees%3Cbr%3EStage%3A%20Series%20A%3Cbr%3EInvestors%3A%20Arbor%20Ventures%2C%20Mubadala%20Capital%2C%20Wamda%20Capital%2C%20STV%2C%20Raed%20Ventures%2C%20Global%20Founders%20Capital%2C%20JIMCO%2C%20Global%20Ventures%2C%20Venture%20Souq%2C%20Outliers%20VC%2C%20MSA%20Capital%2C%20HOF%20and%20AB%20Accelerator.%3Cbr%3E%3C%2Fp%3E%0A
Primera Liga fixtures (all times UAE: 4 GMT)

Friday
Real Sociedad v Villarreal (10.15pm)
Real Betis v Celta Vigo (midnight)
Saturday
Alaves v Barcelona (8.15pm)
Levante v Deportivo La Coruna (10.15pm)
Girona v Malaga (10.15pm)
Las Palmas v Atletico Madrid (12.15am)
Sunday
Espanyol v Leganes (8.15pm)
Eibar v Athletic Bilbao (8.15pm)
Getafe v Sevilla (10.15pm)
Real Madrid v Valencia (10.15pm)

The biog

Marital status: Separated with two young daughters

Education: Master's degree from American Univeristy of Cairo

Favourite book: That Is How They Defeat Despair by Salwa Aladian

Favourite Motto: Their happiness is your happiness

Goal: For Nefsy to become his legacy long after he is gon

Bert van Marwijk factfile

Born: May 19 1952
Place of birth: Deventer, Netherlands
Playing position: Midfielder

Teams managed:
1998-2000 Fortuna Sittard
2000-2004 Feyenoord
2004-2006 Borussia Dortmund
2007-2008 Feyenoord
2008-2012 Netherlands
2013-2014 Hamburg
2015-2017 Saudi Arabia
2018 Australia

Major honours (manager):
2001/02 Uefa Cup, Feyenoord
2007/08 KNVB Cup, Feyenoord
World Cup runner-up, Netherlands