• A demonstrator gestures near a barricade during a protest against the military coup in Mandalay, Myanmar. Reuters
    A demonstrator gestures near a barricade during a protest against the military coup in Mandalay, Myanmar. Reuters
  • A man carries a sandbag to erect a makeshift barricade, as security forces stage a crackdown on demonstrations by protesters against the military coup, in Mandalay. AFP
    A man carries a sandbag to erect a makeshift barricade, as security forces stage a crackdown on demonstrations by protesters against the military coup, in Mandalay. AFP
  • Demonstrators are seen behind barricades during a protest against the military coup in Mandalay. Reuters
    Demonstrators are seen behind barricades during a protest against the military coup in Mandalay. Reuters
  • Protesters take part in a demonstration against the military coup in the coastal city of Dawei. AFP
    Protesters take part in a demonstration against the military coup in the coastal city of Dawei. AFP
  • Protesters take part in a demonstration against the military coup in the coastal city of Dawei. AFP
    Protesters take part in a demonstration against the military coup in the coastal city of Dawei. AFP
  • Residents release balloons with messages relating to "R2P", or the "Responsibility to Protect" principle that the international community is justified in taking action against a state that is deemed to have failed to protect its population from atrocities, in Yangon's Hlaing township. AFP
    Residents release balloons with messages relating to "R2P", or the "Responsibility to Protect" principle that the international community is justified in taking action against a state that is deemed to have failed to protect its population from atrocities, in Yangon's Hlaing township. AFP
  • A resident receives medical attention after being injured during a crackdown by security forces on demonstrations by protesters against the military coup, in Mandalay. AFP
    A resident receives medical attention after being injured during a crackdown by security forces on demonstrations by protesters against the military coup, in Mandalay. AFP
  • Anti-coup protesters flash three-fingered gesture, a symbol of resistance, during a rally outside their homes in downtown Yangon, Myanmar. AP Photo
    Anti-coup protesters flash three-fingered gesture, a symbol of resistance, during a rally outside their homes in downtown Yangon, Myanmar. AP Photo
  • A demonstrator looks on along burning debris during a protest against the military coup in Mandalay. EPA
    A demonstrator looks on along burning debris during a protest against the military coup in Mandalay. EPA
  • Medical volunteers carry an injured protester who was shot during a demonstration against the military coup in Mandalay. Reuters
    Medical volunteers carry an injured protester who was shot during a demonstration against the military coup in Mandalay. Reuters
  • Protesters with flags take part in a demonstration against the military coup as they ride scooters through a rural part of Launglone township in Myanmar's Dawei district. AFP
    Protesters with flags take part in a demonstration against the military coup as they ride scooters through a rural part of Launglone township in Myanmar's Dawei district. AFP
  • The mother of Aung Kaung Htet wails while mourning during a funeral for Aung, 15, who was killed when military junta forces opened fire on anti-coup protesters in Yangon. Getty Images
    The mother of Aung Kaung Htet wails while mourning during a funeral for Aung, 15, who was killed when military junta forces opened fire on anti-coup protesters in Yangon. Getty Images
  • Mourners hold up the three-finger salute as they carry the coffin during the funeral of teenage protester Aung Kaung Htet in Yangon. AFP
    Mourners hold up the three-finger salute as they carry the coffin during the funeral of teenage protester Aung Kaung Htet in Yangon. AFP
  • Protesters take cover during clashes with security forces in Monywa. Reuters
    Protesters take cover during clashes with security forces in Monywa. Reuters
  • Medical staff and students take part in an early morning protest against the military coup and crackdown by security forces on demonstrations in Mandalay. AFP
    Medical staff and students take part in an early morning protest against the military coup and crackdown by security forces on demonstrations in Mandalay. AFP

Myanmar military’s shooting of seven-year-old sparks more protest


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Myanmar activists planned more anti-coup protests on Wednesday, including a silent strike, after a seven-year-old was killed in her home when security forces opened fire in Mandalay.

Pro-democracy protesters held more candlelit vigils overnight including in the commercial capital Yangon and in Thahton in Mon state.

The vigils came after staff at a funeral service in Mandalay told Reuters on Tuesday that the girl died of bullet wounds – the youngest victim so far in a crackdown on opposition to the February 1 coup.

Soldiers shot at her father but hit the child who was sitting on his lap inside their home, her sister told the Myanmar Now media outlet. Two men were also killed in the district, it said.

The military had no comment on the incident.

In what has now often become a deadly game of cat-and-mouse with security forces during street protests, pro-democracy activists switched tactics and planned to hold a silent strike on Wednesday.

“No going out, no shops, no working. All shut down. Just for one day,” Nobel Aung, an illustrator and activist, told Reuters.

Social media posts and media indicated businesses from ride hailers to pharmacies planned to close.

The junta has faced international condemnation for staging the coup that halted Myanmar’s slow transition to democracy and for its lethal suppression of the protests that followed.

It has tried to justify the takeover by saying a November 8 election won by Aung San Suu Kyi’s National League for Democracy was fraudulent, an accusation the electoral commission has rejected.

Military leaders promised a new election but have not set a date and declared a state of emergency.

Aung San Suu Kyi's court hearing 

Junta spokesman Zaw Min Tun said on Tuesday 164 protesters had been killed and expressed sadness at the deaths, a day after the EU and the US imposed more sanctions on groups or individuals linked to the coup.

The Assistance Association for Political Prisoners activist group said at least 275 people have been killed by security forces.

Zaw Min Tun blamed the bloodshed on the protesters and said nine members of the security forces had been also killed.

He said strikes and hospitals not fully operating had caused deaths, including from the coronavirus, calling them “undutiful and unethical”.

Opponents of military rule have regularly called for strikes and also a civil disobedience campaign, including among civil servants, that has paralysed parts of the economy.

The junta spokesman also accused the media of reporting fake news and fanning unrest and said reporters could be prosecuted if they were in contact with the Committee Representing the Pyidaungsu Hluttaw, as the remnants of Ms Suu Kyi’s government is known.

The military has declared the CRPH an illegal organisation and said membership was punishable by death.

He also gave details that he said showed how the NLD had created hundreds or even thousands of extra ballots by inventing voters, including in Ms Suu Kyi’s own constituency.

The NLD has denied making any attempt to rig the election.

Also shown at the junta news conference was video testimony of former Yangon chief minister Phyo Min Thein saying he visited Ms Suu Kyi multiple times and gave her money “whenever needed”.

Ms Suu Kyi, who won the Nobel Peace Prize in 1991 for her campaign to bring democratic civilian rule to Myanmar, has been in detention since the coup and faces charges that her lawyer said were intended to discredit her.

She is scheduled to appear for another court hearing by video on Wednesday after one was adjourned because of internet problems.

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

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
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The bio

Studied up to grade 12 in Vatanappally, a village in India’s southern Thrissur district

Was a middle distance state athletics champion in school

Enjoys driving to Fujairah and Ras Al Khaimah with family

His dream is to continue working as a social worker and help people

Has seven diaries in which he has jotted down notes about his work and money he earned

Keeps the diaries in his car to remember his journey in the Emirates

Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

What is blockchain?

Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.

The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.

Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.

However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.

Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.

The Gandhi Murder
  • 71 - Years since the death of MK Gandhi, also christened India's Father of the Nation
  • 34 - Nationalities featured in the film The Gandhi Murder
  • 7 - million dollars, the film's budget 
Results:

5pm: Conditions (PA) Dh80,000 1,400m | Winner: AF Tahoonah, Richard Mullen (jockey), Ernst Oertel (trainer)

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7.30pm: Handicap (PA) Dh90,000 1,500m | Winner: Bainoona, Pat Cosgrave, Eric Lemartinel

Graduated from the American University of Sharjah

She is the eldest of three brothers and two sisters

Has helped solve 15 cases of electric shocks

Enjoys travelling, reading and horse riding

 

COMPANY PROFILE
Name: Kumulus Water
 
Started: 2021
 
Founders: Iheb Triki and Mohamed Ali Abid
 
Based: Tunisia 
 
Sector: Water technology 
 
Number of staff: 22 
 
Investment raised: $4 million 
How to apply for a drone permit
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