The US State Department said it was "deeply concerned by the Houthis' aggression". AP
The US State Department said it was "deeply concerned by the Houthis' aggression". AP
The US State Department said it was "deeply concerned by the Houthis' aggression". AP
The US State Department said it was "deeply concerned by the Houthis' aggression". AP

Iran-backed Houthis recruited teenage girls in Yemen, says new UN report


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The Houthi rebels in Yemen recruited 34 teenage girls – some said to be survivors of sexual violence – as spies, medics, guards and members of an all-female force, a report by UN-backed experts said on Wednesday.

The findings came in the third and latest report by the group of eminent experts on Yemen, commissioned by the Human Rights Council to investigate rights abuses in the war.

The conflict has resulted in what the UN calls the world’s greatest humanitarian crisis.

The report, based on more than 400 accounts and focusing mainly on the period between July 2019 and June 2020, showed how a generation of Yemeni children have been “immeasurably damaged through child recruitment, abuse, and deprivation of their most basic human rights, including education”.

The group said the Iran-backed Houthi rebels recruited boys as young as 7 from schools, poor urban areas and detention centres through abduction, recruitment by peers, indoctrination and promises of money.

“The group also received credible reports regarding Houthi recruitment of 34 girls, aged between 13 and 17, from June 2015 through June 2020 for use as spies, recruiters of other children, guards, medics, and members of the Zainabiyat,” the report said.

The Zainabiyat is the female force created by the rebels.

Houthi rebels on patrol in Sanaa on August 30, 2020. EPA
Houthi rebels on patrol in Sanaa on August 30, 2020. EPA

“Twelve of these girls allegedly survived sexual violence and/or a forced and early marriage directly linked to their recruitment,” the report said. 

The report will be considered by the Human Rights Council after its autumn session begins on Monday.

“Yemen remains a tortured land, with its people ravaged in ways that should shock the conscience of humanity,” said Kamel Jendoubi, chairman of the expert panel.

“The international community has a responsibility to put an end to this pandemic of impunity, and should not turn a blind eye to the gross violations that have been committed in Yemen.”

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Also on December 7 to 9, the third edition of the Gulf Car Festival (www.gulfcarfestival.com) will take over Dubai Festival City Mall, a new venue for the event. Last year's festival brought together about 900 cars worth more than Dh300 million from across the Emirates and wider Gulf region – and that first figure is set to swell by several hundred this time around, with between 1,000 and 1,200 cars expected. The first day is themed around American muscle; the second centres on supercars, exotics, European cars and classics; and the final day will major in JDM (Japanese domestic market) cars, tuned vehicles and trucks. Individuals and car clubs can register their vehicles, although the festival isn’t all static displays, with stunt drifting, a rev battle, car pulls and a burnout competition.

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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Soft power was first mentioned in 1990 by former US Defence Secretary Joseph Nye. 
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