Security officers and Red Crescent workers at the site where the Ukraine International Airlines plane crashed after take-off from Iran's Imam Khomeini airport, on the outskirts of Tehran, Iran. Reuters
Security officers and Red Crescent workers at the site where the Ukraine International Airlines plane crashed after take-off from Iran's Imam Khomeini airport, on the outskirts of Tehran, Iran. Reuters
Security officers and Red Crescent workers at the site where the Ukraine International Airlines plane crashed after take-off from Iran's Imam Khomeini airport, on the outskirts of Tehran, Iran. Reuters
Security officers and Red Crescent workers at the site where the Ukraine International Airlines plane crashed after take-off from Iran's Imam Khomeini airport, on the outskirts of Tehran, Iran. Reuter

Iran to send black boxes from downed Ukrainian airliner to France, says Zarif


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Iran will send the black boxes from a downed Ukrainian airliner to France, Iranian Foreign Minister Mohammad Javad Zarif said on Monday, according to the official IRNA news agency.

Iran shot down the Ukraine International Airlines flight on January 8 with a ground-to-air missile, killing 176 people, in what Tehran later acknowledged as a “disastrous mistake” by forces on high alert during a confrontation with the United States.

“The Islamic Republic of Iran will send the black box of the Ukrainian aeroplane to France in the coming few days in order to read its information,” Mr Zarif said, according to IRNA.

Mr Zarif made the comments in a phone call with Canadian Foreign Minister Francois-Philippe Champagne. Canada had 57 citizens on board the downed flight.

The fate of the cockpit voice and data “black box” recorders was the subject of an international standoff after the plane was shot down, with Ukraine demanding access.

France's BEA air accident investigation agency is known internationally as one of the leading agencies in the world for reading flight recorders, and black boxes have been sent there in other high profile cases of crashes.

The Ukrainian plane was shot down shortly after take-off in Tehran, when Iran's defences were on high alert, hours after Iran fired at US bases in Iraq in retaliation for a US attack that killed an Iranian commander at Baghdad airport.

Iran says the coronavirus crisis has contributed to delays in a probe by its Air Accident Investigation Board. Iran has been sending mixed messages about where the black boxes may be read. Last week, Iran’s Minister of Roads and Urban Development, Mohammad Eslami, said the black boxes will be sent to Ukraine.

Match statistics

Abu Dhabi Harlequins 36 Bahrain 32

 

Harlequins

Tries: Penalty 2, Stevenson, Teasdale, Semple

Cons: Stevenson 2

Pens: Stevenson

 

Bahrain

Tries: Wallace 2, Heath, Evans, Behan

Cons: Radley 2

Pen: Radley

 

Man of the match: Craig Nutt (Harlequins)

Sinopharm vaccine explained

The Sinopharm vaccine was created using techniques that have been around for decades. 

“This is an inactivated vaccine. Simply what it means is that the virus is taken, cultured and inactivated," said Dr Nawal Al Kaabi, chair of the UAE's National Covid-19 Clinical Management Committee.

"What is left is a skeleton of the virus so it looks like a virus, but it is not live."

This is then injected into the body.

"The body will recognise it and form antibodies but because it is inactive, we will need more than one dose. The body will not develop immunity with one dose," she said.

"You have to be exposed more than one time to what we call the antigen."

The vaccine should offer protection for at least months, but no one knows how long beyond that.

Dr Al Kaabi said early vaccine volunteers in China were given shots last spring and still have antibodies today.

“Since it is inactivated, it will not last forever," she said.

Springsteen: Deliver Me from Nowhere

Director: Scott Cooper

Starring: Jeremy Allen White, Odessa Young, Jeremy Strong

Rating: 4/5

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

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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