A refugee shelters in her tent at the Vial camp on the island of Greek island of Chios which has only 1,000 places, but houses nearly 5,000 asylum seekers in unsanitary conditions AFP
A refugee shelters in her tent at the Vial camp on the island of Greek island of Chios which has only 1,000 places, but houses nearly 5,000 asylum seekers in unsanitary conditions AFP
A refugee shelters in her tent at the Vial camp on the island of Greek island of Chios which has only 1,000 places, but houses nearly 5,000 asylum seekers in unsanitary conditions AFP
A refugee shelters in her tent at the Vial camp on the island of Greek island of Chios which has only 1,000 places, but houses nearly 5,000 asylum seekers in unsanitary conditions AFP

Refugee women facing greater violence risk during crisis, UNHCR says


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Displaced women and girls are facing a heightened risk of gender-based violence during the coronavirus crisis, the UN Refugee Agency said on Monday.

The UNHCR said they may be forced into "survival sex" or child marriages.

Lockdowns imposed to control the spread of Covid-19 have restricted movement and led to the closure of services.

"We need to pay urgent attention to the protection of refugee, displaced and stateless women and girls at the time of this pandemic," said Gillian Triggs, the UNHCR assistant high commissioner for protection.

"They are among those most at-risk. Doors should not be left open for abusers and no help spared for women surviving abuse and violence."

She said displaced women could end up confined with their abusers, while others, having lost their precarious livelihoods, "may be forced into survival sex, or child marriages by their families", said Ms Triggs.

The restrictions imposed in many countries in response to the coronavirus pandemic meant limited access to support services, said the UNHCR.

It said some safe shelters had been temporarily suspended.

To counter the risk, the UNHCR was distributing emergency cash to survivors and women deemed to be at risk of gender-based violence.

Ms Triggs said governments should ensure that the "rising risks of violence" for displaced women were taken into account in their Covid-19 action plans.

One measure could be ensuring that services for survivors of gender-based violence were designated as essential and remain accessible.

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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