The Japanese town of Takikawa on the northern island of Hokkaido purchased and installed a pair of woolf robots after bears were found roaming neighbourhoods. Kyodo via Reuters
The Japanese town of Takikawa on the northern island of Hokkaido purchased and installed a pair of woolf robots after bears were found roaming neighbourhoods. Kyodo via Reuters
The Japanese town of Takikawa on the northern island of Hokkaido purchased and installed a pair of woolf robots after bears were found roaming neighbourhoods. Kyodo via Reuters
The Japanese town of Takikawa on the northern island of Hokkaido purchased and installed a pair of woolf robots after bears were found roaming neighbourhoods. Kyodo via Reuters

'Monster wolf' robots help Japanese town fight back the wild bears


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A Japanese town has employed robot wolves in an effort to scare away bears that have become an increasingly dangerous nuisance in the countryside.

The town of Takikawa on the northern island of Hokkaido purchased and installed a pair of the robots after bears were found roaming neighbourhoods in September. City officials said there have been no bear encounters since.

Bear sightings are at a five-year high, mostly in rural areas in western and northern Japan, according to national broadcaster NHK. There have been dozens of attacks so far in 2020, two of them fatal, prompting the government to convene an emergency meeting last month to address the threat.

The so-called ‘Monster Wolf’ robot consists of a shaggy body on four legs, a blond mane and fierce, glowing-red eyes. When its motion detectors are activated, it moves its head, flashes lights and emits 60 different sounds ranging from wolfish howling to machinery noises.

Maker Ohta Seiki has sold about 70 of the robots since 2018.

The real Japanese wolf roamed the central and northern islands of the country before being hunted to extinction more than a century ago.

Takikawa city officials said that bears become more active and dangerous as they search for food before going into hibernation in late November. A decrease of acorns and nuts in the wild this year may have driven the animals to venture closer to towns in search of sustenance, according to local media.

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