• 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

Convicted ISIS supporter carried out deadly terrorist attack in Vienna


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A gunman who killed four people in Vienna on the city’s final night before lockdown was a convicted ISIS supporter who was freed from prison last year after “fooling” his way through a deradicalisation course.

The terrorist - named as 20-year-old Kujtim Fejzulai - was shot dead by police nine minutes after he opened fire in the Austrian capital’s historic city centre on Monday.

A day later Swiss officials said two men were arrested near Zurich in connection with the deadly shooting rampage in Vienna.

"Police investigations led to the identification of an 18-year-old and a 24-year-old Swiss citizen. The two men were arrested on Tuesday (November 3, 2020) afternoon in Winterthur in coordination with the Austrian authorities," Zurich police said in a statement.

Armed with an assault rifle and handguns, the terrorist unleashed a series of attacks on six locations as people enjoyed their last few hours outside bars and cafes before Austria was plunged into its second lockdown.

Two men and two women were killed and many more, including a police officer, were seriously injured.

Fejzulai was released from prison in December after serving less than a year for being an ISIS sympathiser.

The attacker, who held Austrian and North Macedonian citizenship, was sentenced to 22 months’ jail in April 2019 but was granted early release.

Austria’s Interior Minister Karl Nehammer said Fejzulai had completed a deradicalisation programme.

"The perpetrator managed to fool the deradicalisation programme of the justice system, to fool the people in it, and to get an early release through this,” he said.

Chancellor Sebastian Kurz earlier vowed to “hunt down the perpetrators and those who stand behind them”.

The attack was first reported near the city's Seitenstettengasse synagogue around 8pm.

The gunman, who was dressed in white coveralls, had a fake explosive belt strapped to his body.

He had posted a photo on his Instagram account shortly before the attack with two of the weapons authorities believed were used in the attack.

His victims were an elderly woman, an elderly man, a young male passer-by and a waitress. Three of the wounded victims were in critical condition.

The assault sparked a city-wide manhunt for further attackers but by Tuesday afternoon authorities said analysis of video footage “does not at this time show any evidence of a second attacker”.

However, the possibility of a second shooter is yet to be officially ruled out by investigators.

Residents were told to stay indoors as up to 1,000 police officers spread out across the city in the hunt for possible accomplices.

Detectives arrested 14 people in 18 raids across Vienna and Lower Austria.

Several of those arrested were “linked to the shooter”, Mr Nehammer said.

Terrorism experts told The National that the Vienna attack appeared to be part of a carefully planned pre-lockdown strategy targeting Europe.

They said an ISIS plot cannot be ruled out and that the group is taking advantage of the focus on tackling the second coronavirus wave sweeping the continent.

On Thursday, three people died in France after a stabbing rampage at Nice’s Notre-Dame basilica.

The terrorist behind that attack, Brahim Aioussaoi, is believed to be an ISIS soldier who recently arrived in France from Tunisia.

Hans-Jakob Schindler, director of think tank the Counter Extremism Project, said the Vienna terrorist used a “window of opportunity” to target large crowds before the country went into lockdown.

He said: “The attacker used a firearm and seemed to have had a certain level of competency in using it.

“This requires training, in particular when using such a weapon in a highly stressful situation. Therefore, it seems very likely that the attacker had some – at least – paramilitary training.

“The problem is that after such a string of ‘successful’ terrorist operations in France, it is hard to distinguish whether other attacks are part of a wider plan or whether they are happening because radicalised individuals feel additionally motivated to do something in their area as well,” he added.

“However, what is clear is that the Vienna attacker and his potential accomplices have chosen the timing and the location for the attacks very smartly. The preparations, the procurement of weapons and ammunition and possible training, must have been planned for quite a while and last night presented a window of opportunity before the target environment would have become very depleted again due to the national lockdown.”

Austrian Chancellor Sebastian Kurz pays his respects to the victims of a shooting in Vienna. AFP
Austrian Chancellor Sebastian Kurz pays his respects to the victims of a shooting in Vienna. AFP

Mr Kurz said the attacker was "well equipped with automatic weapons" and "prepared professionally”.

The Austrian leader vowed that the country would "defend our values, our way of living and our democracy" from extremists.

“This is not a struggle between Christians and Muslims, or between Austrians and migrants,” he said.

“It’s a struggle between the many who believe in peace, and the few who seek war. A struggle between civilisation and barbarism.”

Witnesses had earlier spoken of their horror as they watched Fejzulai kill random people in cold blood.

Rabbi Schlomo Hofmeister was living in the compound of the synagogue as the attack unfolded.

He told London’s LBC radio: "Upon hearing shots, we looked down [from] the windows and saw the gunmen shooting at the guests of the various bars and pubs.

"The gunmen were running around and shooting at least 100 rounds or even more in front of our building. It was a terrible, terrible view.”

Police officers patrol the scene in Vienna. AP
Police officers patrol the scene in Vienna. AP

Monday's ordeal was reminiscent of another terrorist attack that occurred outside the same Vienna synagogue in 1981.

On that occasion, Palestinian terrorists attacked Jewish worshippers with hand grenades and automatic weapons, killing two people and injuring a further 18, including three children.

In 1985, there was another attack on the Jewish community by a Palestinian terrorist who killed two people at the ticket office for Israeli Airline El-Al at Vienna Airport.

Jewish community leader Oskar Deutsch said it was unclear if the synagogue was targeted in Monday's attack because it was closed at the time.

Mr Deutsch told the Kurier newspaper that no members of Vienna's Jewish community were injured in the attack.

Austrian soldiers guarded key sites in Vienna to free up police for the investigation.

Two of Austria's neighbours, Germany and the Czech Republic, also stepped up border checks in case any suspected attackers attempted to flee the country.

Mr Deutsch told the Kurier newspaper that no members of Vienna's Jewish community were injured in the attack.

Austrian soldiers were guarding key sites in Vienna, freeing up police to continue their searches.

Two of Austria's neighbours, Germany and the Czech Republic, also stepped up border checks in case any suspected attackers attempted to flee the country.

Police officers were carrying out random checks on vehicles and passengers, Czech police said.

A policeman stands guard in Vienna. AFP
A policeman stands guard in Vienna. AFP

The attack drew swift condemnation and assurances of support from leaders around Europe, including from French President Emmanuel Macron, whose country has experienced three attacks in recent weeks.

Mr Macron said: “We French share the shock and sorrow of the Austrian people".

He referred to the Nice attack and the beheading of a school teacher by an extremist outside Paris days before.

“Our enemies must know with whom they are dealing,” he said. “We will not retreat. This is our Europe.”

US President Donald Trump tweeted on Monday night “these evil attacks against innocent people must stop”.

“Our prayers are with the people of Vienna after yet another vile act of terrorism in Europe,” he said.

“The US stands with Austria, France, and all of Europe in the fight against terrorists, including radical Islamic terrorists.”

German Chancellor Angela Merkel said Europe was fighting a “common enemy” of Islamist terrorism.

TEACHERS' PAY - WHAT YOU NEED TO KNOW

Pay varies significantly depending on the school, its rating and the curriculum. Here's a rough guide as of January 2021:

- top end schools tend to pay Dh16,000-17,000 a month - plus a monthly housing allowance of up to Dh6,000. These tend to be British curriculum schools rated 'outstanding' or 'very good', followed by American schools

- average salary across curriculums and skill levels is about Dh10,000, recruiters say

- it is becoming more common for schools to provide accommodation, sometimes in an apartment block with other teachers, rather than hand teachers a cash housing allowance

- some strong performing schools have cut back on salaries since the pandemic began, sometimes offering Dh16,000 including the housing allowance, which reflects the slump in rental costs, and sheer demand for jobs

- maths and science teachers are most in demand and some schools will pay up to Dh3,000 more than other teachers in recognition of their technical skills

- at the other end of the market, teachers in some Indian schools, where fees are lower and competition among applicants is intense, can be paid as low as Dh3,000 per month

- in Indian schools, it has also become common for teachers to share residential accommodation, living in a block with colleagues

Winners

Best Men's Player of the Year: Kylian Mbappe (PSG)

Maradona Award for Best Goal Scorer of the Year: Robert Lewandowski (Bayern Munich)

TikTok Fans’ Player of the Year: Robert Lewandowski

Top Goal Scorer of All Time: Cristiano Ronaldo (Manchester United)

Best Women's Player of the Year: Alexia Putellas (Barcelona)

Best Men's Club of the Year: Chelsea

Best Women's Club of the Year: Barcelona

Best Defender of the Year: Leonardo Bonucci (Juventus/Italy)

Best Goalkeeper of the Year: Gianluigi Donnarumma (PSG/Italy)

Best Coach of the Year: Roberto Mancini (Italy)

Best National Team of the Year: Italy 

Best Agent of the Year: Federico Pastorello

Best Sporting Director of the Year: Txiki Begiristain (Manchester City)

Player Career Award: Ronaldinho

Disposing of non-recycleable masks
    Use your ‘black bag’ bin at home Do not put them in a recycling bin Take them home with you if there is no litter bin
  • No need to bag the mask
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

INFO

What: DP World Tour Championship
When: November 21-24
Where: Jumeirah Golf Estates, Dubai
Tickets: www.ticketmaster.ae.