• A screen grab from footage broadcast on Iranian state TV Irib shows a rescue operation after eight climbers were found dead and at least seven others missing due to avalanches north of Tehran. AFP
    A screen grab from footage broadcast on Iranian state TV Irib shows a rescue operation after eight climbers were found dead and at least seven others missing due to avalanches north of Tehran. AFP
  • A screen grab from footage broadcast on Iranian state TV Irib shows a rescue operation after eight climbers were found dead and at least seven others missing due to avalanches north of Tehran. AFP
    A screen grab from footage broadcast on Iranian state TV Irib shows a rescue operation after eight climbers were found dead and at least seven others missing due to avalanches north of Tehran. AFP
  • Media reported that at least 10 mountain climbers were killed in avalanche and blizzards a day earlier. EPA
    Media reported that at least 10 mountain climbers were killed in avalanche and blizzards a day earlier. EPA
  • Media reported that at least 10 mountain climbers were killed in avalanche and blizzards a day earlier. EPA
    Media reported that at least 10 mountain climbers were killed in avalanche and blizzards a day earlier. EPA
  • Media reported that at least 10 mountain climbers were killed in avalanche and blizzards a day earlier. EPA
    Media reported that at least 10 mountain climbers were killed in avalanche and blizzards a day earlier. EPA
  • A handout picture provided by the Iranian Red Crescent. AFP
    A handout picture provided by the Iranian Red Crescent. AFP

Ten dead as avalanches hit region close to Iranian capital


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  • Arabic

A series of avalanches killed 10 people in a mountainous area north of the Iranian capital Tehran, state TV reported on Sunday.

The report said rescue teams were searching for missing people after the avalanches struck in four areas.

State TV aired footage of emergency crews using a helicopter to search for those missing and injured.

Nine people were killed on the mountain and one died in hospital after being rescued, Mehdi Valipour, head of emergency operations at Iranian Red Crescent, was quoted as saying by state broadcaster Irib.

At least seven climbers were still unaccounted for on three popular trails, Valipour said earlier.

The incidents happened on Friday following strong winds and snowfall a day earlier.

The Alborz mountain range where the avalanches struck is popular on weekends for its hiking and climbing.

Deadly avalanches are rare in Iran. In 2017, two avalanches killed 11 hikers.

Separately, Iranian maritime authorities were searching for the seven crew members of an Iranian transport vessel that capsized in rough Gulf waters on Friday, the semi-official Isna news agency reported.

“We are trying to find the missing by mobilising all our facilities and forces, and informing passing vessels and the naval search and rescue centres of Oman, the United Arab Emirates and Pakistan,” Esmail Makkizadeh, deputy head of Iran’s regional maritime body, was quoted as saying by Isna.

The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

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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

The biog

Hometown: Birchgrove, Sydney Australia
Age: 59
Favourite TV series: Outlander Netflix series
Favourite place in the UAE: Sheikh Zayed Grand Mosque / desert / Louvre Abu Dhabi
Favourite book: Father of our Nation: Collected Quotes of Sheikh Zayed bin Sultan Al Nahyan
Thing you will miss most about the UAE: My friends and family, Formula 1, having Friday's off, desert adventures, and Arabic culture and people
 

UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)