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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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.”

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Director: Shankar 

Stars: Ram Charan, Kiara Advani, Anjali, S J Suryah, Jayaram

Rating: 2/5

Profile

Company: Libra Project

Based: Masdar City, ADGM, London and Delaware

Launch year: 2017

Size: A team of 12 with six employed full-time

Sector: Renewable energy

Funding: $500,000 in Series A funding from family and friends in 2018. A Series B round looking to raise $1.5m is now live.

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Keep it fun and engaging

Stuart Ritchie, director of wealth advice at AES International, says children cannot learn something overnight, so it helps to have a fun routine that keeps them engaged and interested.

“I explain to my daughter that the money I draw from an ATM or the money on my bank card doesn’t just magically appear – it’s money I have earned from my job. I show her how this works by giving her little chores around the house so she can earn pocket money,” says Mr Ritchie.

His daughter is allowed to spend half of her pocket money, while the other half goes into a bank account. When this money hits a certain milestone, Mr Ritchie rewards his daughter with a small lump sum.

He also recommends books that teach the importance of money management for children, such as The Squirrel Manifesto by Ric Edelman and Jean Edelman.

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Director: Matty Brown

Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea

Rating: 2.5/5

White hydrogen: Naturally occurring hydrogenChromite: Hard, metallic mineral containing iron oxide and chromium oxideUltramafic rocks: Dark-coloured rocks rich in magnesium or iron with very low silica contentOphiolite: A section of the earth’s crust, which is oceanic in nature that has since been uplifted and exposed on landOlivine: A commonly occurring magnesium iron silicate mineral that derives its name for its olive-green yellow-green colour

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1. Bantamweight: Victor Nunes (BRA) v Siyovush Gulmamadov (TJK)

2. Featherweight: Hussein Salim (IRQ) v Shakhriyor Juraev (UZB)

3. Catchweight 80kg: Rashed Dawood (UAE) v Khamza Yamadaev (RUS)

4. Lightweight: Ho Taek-oh (KOR) v Ronald Girones (CUB)

5. Lightweight: Arthur Zaynukov (RUS) v Damien Lapilus (FRA)

6. Bantamweight: Vinicius de Oliveira (BRA) v Furkatbek Yokubov (RUS)

7. Featherweight: Movlid Khaybulaev (RUS) v Zaka Fatullazade (AZE)

8. Flyweight: Shannon Ross (TUR) v Donovon Freelow (USA)

9. Lightweight: Mohammad Yahya (UAE) v Dan Collins (GBR)

10. Catchweight 73kg: Islam Mamedov (RUS) v Martun Mezhulmyan (ARM)

11. Bantamweight World title: Jaures Dea (CAM) v Xavier Alaoui (MAR)

12. Flyweight World title: Manon Fiorot (FRA) v Gabriela Campo (ARG)

COMPANY PROFILE
Name: Akeed

Based: Muscat

Launch year: 2018

Number of employees: 40

Sector: Online food delivery

Funding: Raised $3.2m since inception 

Name: Colm McLoughlin

Country: Galway, Ireland

Job: Executive vice chairman and chief executive of Dubai Duty Free

Favourite golf course: Dubai Creek Golf and Yacht Club

Favourite part of Dubai: Palm Jumeirah

 

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The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

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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

COMPANY PROFILE

Name: Lamsa

Founder: Badr Ward

Launched: 2014

Employees: 60

Based: Abu Dhabi

Sector: EdTech

Funding to date: $15 million

It Was Just an Accident

Director: Jafar Panahi

Stars: Vahid Mobasseri, Mariam Afshari, Ebrahim Azizi, Hadis Pakbaten, Majid Panahi, Mohamad Ali Elyasmehr

Rating: 4/5

Profile of Bitex UAE

Date of launch: November 2018

Founder: Monark Modi

Based: Business Bay, Dubai

Sector: Financial services

Size: Eight employees

Investors: Self-funded to date with $1m of personal savings

UAE rugby in numbers

5 - Year sponsorship deal between Hesco and Jebel Ali Dragons

700 - Dubai Hurricanes had more than 700 playing members last season between their mini and youth, men's and women's teams

Dh600,000 - Dubai Exiles' budget for pitch and court hire next season, for their rugby, netball and cricket teams

Dh1.8m - Dubai Hurricanes' overall budget for next season

Dh2.8m - Dubai Exiles’ overall budget for next season