Kuwait's ministry of the interior has warned that it will break-up any unlicensed demonstrations, following two nights of clashes between protesters and security forces in out-lying areas of Kuwait's urbanised coast.
The country has been hobbled by several political crises this year.
The most recent unrest comes after tribal and Islamist MPs, as well as a growing youth movement, boycotted elections over the weekend.
They were protesting government-mandated changes to the electoral law in October that they said made the vote illegitimate.
Activists said that over the previous two nights, several hundred people had protested in Kuwait's fourth and fifth districts, tribal-dominated areas with high opposition support. Videos circulated by activists appeared to show tear gas being used to break up the gatherings.
"The interior ministry will never allow any unauthorised gatherings, whatever their aims and needs are," the ministry said.
It added that the protestors had blocked roads and thrown stones at security forces.
"A crowd marched in several residential areas in some districts in violation of laws and procedures," it said.
After this weekend's disputed ballot, the opposition vowed to use legal challenges and further protests to push for the dissolution of the newly elected parliament, which is due to convene on December 16.
Four former MPs, Abdullah Al Roumi, Marzouq Al Ghanim, Adel Al Saraawi and Aseel Al Awadhi, launched a legal appeal against the electoral rules in the Constitutional Court this week.
An opposition rally has also been scheduled for Saturday. It would be the fourth in a series of large-scale protests in Kuwait City. A day before the elections, tens of thousands of Kuwaitis joined a licensed, pro-boycott demonstration.
But the smaller clashes that have now erupted in neighborhoods would seem to signal a shift in the confrontation between the opposition and government.
"For the first time, we have security forces in residential areas," said one activist. He added that several protestors had been injured and roughly a dozen activists had been arrested in recent days.
"There is no social justice in these areas where protests were," he said, citing grievances that tribal elements of Kuwaiti society have been marginalised in the country's politics.
Meanwhile, Kuwait's Emir, Shiekh Sabah Al Ahmed Al Sabah, began consultations with former ministers and MPs to form a new cabinet ahead of the convening of parliament.
Jockeying for the speakership of the newly elected, largely pro-government assembly, is also under way, local media reported.
edickinson@thenational.ae
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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