Soldiers loyal to Yemen’s government assemble at a battle zone with Houthi rebels in Marib. REUTERS
Soldiers loyal to Yemen’s government assemble at a battle zone with Houthi rebels in Marib. REUTERS
Soldiers loyal to Yemen’s government assemble at a battle zone with Houthi rebels in Marib. REUTERS
Soldiers loyal to Yemen’s government assemble at a battle zone with Houthi rebels in Marib. REUTERS

Yemen: child, 7, killed in Houthi missile attack in Marib


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A child, 7, was killed and five people injured on Wednesday during a Houthi missile attack on a neighbourhood in Marib city in northern Yemen.

The ballistic missile fired by the Iran-backed rebels struck a house in the neighbourhood of Al Rawda, in the city's north, about 9.10pm local time on Wednesday.

A medical source told The National that the child was killed and three women and two men from the same family were injured in the missile attack. The roof of the house collapsed over the family.

“Two of the women were immediately taken to the intensive-care unit due to their severe injuries," the source said.

Rafiq Mokbel, a local resident, told The National that the missile caused a huge explosion near his house.

“We heard the siren of the ambulances and of course there were casualties," Mr Mokbel said.

"Some of them are children, we heard from neighbours, because the missile blasted over a residence.

"I heard that a house was fully devastated but I don’t know how many people died."

The Yemeni government condemned the attack.

Minister of Information, Muammar Al Eryani took to Twitter on Wednesday night to criticise the international community for not doing more to stop the attacks in Marib.

Mr Al Eryani said the city, which accommodates 2 million mainly displaced people who fled the Houthi's brutality, is the target of  repeated attacks by Iran-made ballistic missiles and drones.

He also blamed the failure of special envoy to Yemen, Martin Griffiths, to condemn and stop the attacks.

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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