ISIS supporters have used the social media platform Rocket Chat to celebrate the terrorist atrocities in Nice, which left three people dead.
Researchers at the Counter Extremism Project (CEP) think tank said they had monitored Rocket Chat media pages in the aftermath of the attacks last week and discovered posts showing bodies of the victims, two of whom were partially beheaded in the attack at a church.
Rocket Chat uses its own servers, which allows users to administer their own social-media networks.
The CEP found ISIS supporters shared images of the Nice attacker, Brahim Aioussaoi, and a video allegedly showing emergency personnel recovering a body.
There were also further posts calling for the group’s supporters to renew their pledge to its leader.
Rocket Chat is insulated from outside attack, “which means that it's a place where conversations and content can be really interesting,” said Charlie Winter, of the International Centre for the Study of Radicalisation at King’s College London.
“There will be further evolution and innovation in the next six months to a year as ISIS tries to figure out a new more sustainable model.
“The platform that ISIS will be using in six months’ time might not yet exist."
Last year, a report by Europol said ISIS has been turning to the "decentralised web" to find new sites after a crackdown by Facebook, Twitter and Telegram.
It had been dominant on Telegram until the platform deleted thousands of its accounts.
"The decentralised web gives users more say about where their data is stored, avoiding reliance on the big internet gatekeepers like Google and Facebook," author Peter King said in the report, titled IS Group’s Experiments with the Decentralised Web.
"Decentralised platforms like Rocket Chat and ZeroNet have proved attractive for ISIS media operatives, as the developers of those platforms have no way of acting against content that is stored on user-operated servers or dispersed across the user community.
"This contrasts with social media giants like Facebook and Twitter and messaging apps like Telegram – all with centralised data stores – which actively target content and accounts associated with [extremists]."
The paper was released at the European Counter-Terrorism Centre advisory network, at Europol’s headquarters in The Hague.
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The biog
Family: Parents and four sisters
Education: Bachelor’s degree in business management and marketing at American University of Sharjah
A self-confessed foodie, she enjoys trying out new cuisines, her current favourite is the poke superfood bowls
Likes reading: autobiographies and fiction
Favourite holiday destination: Italy
Posts information about challenges, events, runs in other emirates on the group's Instagram account @Anagowrunning
Has created a database of Emirati and GCC sportspeople on Instagram @abeermk, highlight: Athletes
Apart from training, also talks to women about nutrition, healthy lifestyle, diabetes, cholesterol, blood pressure
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Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
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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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