After suicide attempts, fights erupting on board, and migrants jumping into the sea, charity SOS Mediterranee launched an emergency alert on Friday, demanding to be allowed to immediately disembark at a safe port.
The humanitarian group, whose vessel the Ocean Viking has been at sea for over a week with 180 migrants aboard, said it could no longer guarantee the safety of the migrants or crew and called a state of emergency in an unprecedented step.
The boat, which has been in limbo in the Mediterranean south of Sicily, has been waiting for over a week for permission from Italy or Malta to offload the migrants at a safe port.
The plea from SOS Mediterranee appears to highlight problems in resuming the Malta agreement, an EU deal to treat migrants humanely, after the coronavirus pandemic closed borders.
The Malta agreement promises to "set up a more predictable and efficient temporary solidarity mechanism in order to ensure the dignified disembarkation of migrants taken aboard, on the high seas, by vessels in a place of safety".
The rescued migrants on board the Ocean Viking had already spent several days at sea in harsh conditions before being saved and now they are in need of medical attention, for mental and physical conditions.
"Many of the survivors currently on board are in a state of acute mental distress, having experienced violence and abuse in Libya, oftentimes in arbitrary detention for extended periods of time, having just endured a near-death experience at sea and now being faced with the uncertainty about when and where they will be able disembark," a spokeswoman told The National.
"Many survivors are showing signs of agitation, depression, extreme mental fatigue. A physical condition we see in many of the survivors is skin burns, caused by a mixture of fuel and salt water in the unseaworthy dinghies they attempted the crossing in."
She added: "A ship at sea is not a 'place of safety' for people who were rescued after being in distress at sea on unseaworthy boats for hours or days before being rescued."
The 22-strong crew on board the Ocean Viking picked up the 180 migrants in four operations, in waters near Malta and Lampedusa, an Italian island between the Maltese archipelago and Tunisia.
The rescued include a 12 year old boy and a pregnant woman and include 13 different nationalities, including Libyans. One person has also been evacuated as a medical emergency.
Frédéric Penard, SOS Mediterranee's director of operations, criticised shortcomings in the restarting of the Malta agreement.
"This lack of solidarity and burden sharing among EU member states has direct implications for the 180 survivors who risked their lives to flee violence and abuse in war-torn Libya: tensions on board our vessel are rising with several survivors threatening to jump overboard," Mr Penard said.
The Ocean Viking set sail from Marseille on June 22 and has been operating in the eastern Mediterranean north of Libya and south of Italy.
"We have heard from survivors how in a detention centre in Libya guards beat a survivor on his leg with a steel stick until they broke his foot," Mr Penard said.
"Countless people have told us they tried to flee Libya several times, were intercepted by the Libyan coastguard at sea and brought back to detention in a never-ending vicious circle."
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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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