Part of the wreckage from Ukraine International Airlines flight PS752, a Boeing 737-800 plane that crashed after taking off from Tehran's Imam Khomeini airport on January 8, 2020, is seen in this still image taken from Iran Press footage. Iran Press/Handout via REUTERS
Part of the wreckage from Ukraine International Airlines flight PS752, a Boeing 737-800 plane that crashed after taking off from Tehran's Imam Khomeini airport on January 8, 2020, is seen in this still image taken from Iran Press footage. Iran Press/Handout via REUTERS
Part of the wreckage from Ukraine International Airlines flight PS752, a Boeing 737-800 plane that crashed after taking off from Tehran's Imam Khomeini airport on January 8, 2020, is seen in this still image taken from Iran Press footage. Iran Press/Handout via REUTERS
Part of the wreckage from Ukraine International Airlines flight PS752, a Boeing 737-800 plane that crashed after taking off from Tehran's Imam Khomeini airport on January 8, 2020, is seen in this stil

Families of those killed in plane shot down by Iran ‘threatened and harassed’


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  • Arabic

Relatives of victims who died in a plane crash in January when an aircraft was accidentally shot down by Iran's Islamic Revolutionary Guard Corps have since been “threatened and harassed”, an investigation led by Canada found.

The IRGC shot down a 737 aircraft minutes after it left Tehran on January 8. Of the 176 people killed, 138 had ties to Canada.

Canada's police and national security agencies must investigate and follow up on the threats and harassment suffered by the grieving families, the investigation report said.

The flight to the Ukrainian capital of Kiev was carrying 167 passengers and nine crew members from several countries.

On board were 82 Iranians, more than 50 Canadians, including many Iranians with dual citizenship, and 11 Ukrainians.

The route was popular with those travelling onward to Canada.

The incident happened the same night Iran launched a ballistic missile attack on US soldiers in Iraq, in response to the American drone strike that killed senior general Qassem Suleimani in Baghdad on January 3.

Iran initially denied responsibility for the crash before admitting in the face of mounting evidence and international pressure that the Boeing 737-800 was hit by two surface-to-air missiles.

Canadian Prime Minister Justin Trudeau on March 31 appointed Ralph Goodale to carry out the investigation into the crash, the results of which were released on Tuesday.

Iran initially denied responsibility for the crash before claiming it downed the Ukrainian airliner by accident. AFP
Iran initially denied responsibility for the crash before claiming it downed the Ukrainian airliner by accident. AFP

The report said vital questions about the exact chain of events and decision-making were unanswered.

Mr Goodale said meeting families of the victims was “profoundly emotional” because their “grief and anguish are so real and ongoing”.

“They mourn the rich human potential so cruelly destroyed," he said. "They ask questions, they yearn for the truth.

"All of that is powerful motivation for Canadians to remain dogged and unrelenting in our search for the transparency, accountability and justice the families need and deserve."

Mr Goodale said many families of the victims were sceptical of Iran’s explanation of the crash.

He lamented the fraught engagement with Iran after the incident, noting that Canada has not had an embassy or ambassador in Iran since 2012.

The report said Iran would not give Canada the chance to appoint an accredited representative to the investigation, which would have provided the North American country with “more first-hand knowledge”.

“Instead, despite suffering the greatest loss of life, Canada’s official role in the safety investigation was limited to that of an observer,” it said.

The Transportation Safety Board of Canada will review and comment on the final safety investigation report of the Iranian regulators when it becomes available, the report said.

It said a team of legal experts, led by Global Affairs Canada, was working with expert colleagues in the International Co-ordination and Response Group, made up of Canada, Ukraine, Sweden, Afghanistan and the UK, to pursue reparations from Iran.

Mr Trudeau, Minister of Foreign Affairs Francois-Philippe Champagne and Minister of Transport Marc Garneau welcomed the investigation's findings.

“Today, we are pleased to accept the report from special adviser Ralph Goodale, who is advising on the government of Canada’s ongoing response to Iran’s shooting-down of Flight PS752," they said in a joint statement.

"We thank Mr Goodale for his dedication, heartfelt work and thoughtful recommendations.”

They said the report highlighted the importance of “paying close attention to the needs of the families of victims of air tragedies, which must be at the heart of Canada’s response".

“Canadians must remain steadfast in our search for the transparency, accountability and justice the families need and deserve.

"The report contains important recommendations on ways to improve support for the families of victims of air disasters.

"These include robust engagement with families and accurate, timely and reliable information sharing with them as quickly as possible and on an ongoing basis.

"Relentless pursuit of the truth about what happened is absolutely vital.

"To that end, the special adviser has posed vital questions that Iran should answer comprehensively, with supporting evidence, to demonstrate the credibility of its investigations and to convince the international civil aviation community that Iran can provide a safe airspace.

“Canada continues to work with international partners to pursue thorough and credible investigations into Iran’s shooting down of this aircraft as we seek transparency, accountability and justice for the victims and their families.”

SERIE A FIXTURES

Saturday

AC Milan v Sampdoria (2.30pm kick-off UAE)

Atalanta v Udinese (5pm)

Benevento v Parma (5pm)

Cagliari v Hellas Verona (5pm)

Genoa v Fiorentina (5pm)

Lazio v Spezia (5pm)

Napoli v Crotone (5pm)

Sassuolo v Roma (5pm)

Torino v Juventus (8pm)

Bologna v Inter Milan (10.45pm)

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

The Old Slave and the Mastiff

Patrick Chamoiseau

Translated from the French and Creole by Linda Coverdale

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
Terror attacks in Paris, November 13, 2015

- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France

Ticket prices

General admission Dh295 (under-three free)

Buy a four-person Family & Friends ticket and pay for only three tickets, so the fourth family member is free

Buy tickets at: wbworldabudhabi.com/en/tickets

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