Pakistan closed the Chaman border crossing into Afghanistan after clashes erupted between Pakistani and Afghan troops on May 6, 2017. Akhter Gulfam / EPA / May 7, 2017
Pakistan closed the Chaman border crossing into Afghanistan after clashes erupted between Pakistani and Afghan troops on May 6, 2017. Akhter Gulfam / EPA / May 7, 2017
Pakistan closed the Chaman border crossing into Afghanistan after clashes erupted between Pakistani and Afghan troops on May 6, 2017. Akhter Gulfam / EPA / May 7, 2017
Pakistan closed the Chaman border crossing into Afghanistan after clashes erupted between Pakistani and Afghan troops on May 6, 2017. Akhter Gulfam / EPA / May 7, 2017

Pakistan and Afghanistan to use Google Maps to settle border row


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Kandahar, Afghanistan // Pakistan and Afghanistan will use Google Maps to help settle a border dispute that led to deadly clashes last week, officials from both countries said on Monday.

At least eight civilians were killed on both sides in fighting that began when a Pakistani census team accompanied by soldiers visited disputed villages along the border on Friday.

Pakistan inherited its 2,400-kilometre border with its western neighbour when it gained independence from Britain in 1947, but Afghanistan has never formally recognised it.

And while official Afghan maps reflect the so-called “Durand Line”, many nationalists believe the true border of their country ends at the Indus River that runs though Pakistan and gave India its name.

“Officials from the geological survey departments of the two countries will conduct a survey, and they will also make use of Google Maps,” said a senior Pakistani security source in Islamabad.

Abdul Razeq, the police chief of Afghanistan’s Kandahar province, added: “After negotiations, both sides have agreed that a geological survey should be conducted.

“Technical teams of both countries will use GPS and Google Maps as well as other means to get the answer.”

Internet firm Google complies with local laws in certain countries that compel it to show borders in line with national demands. For instance, its Indian site shows the entirety of disputed Kashmir as controlled by India.

In Pakistan, however, the site shows the internationally recognised de facto border, the Line of Control, marked with a dotted line to denote it is disputed.

In 2010 Google was embroiled in a Central American border dispute that saw two neighbouring countries dispatch troops and heavily armed police to their joint border.

The incident happened after a Nicaraguan commander cited Google's version of the border map in an interview with Costa Rican newspaper La Nacion to justify a raid on a disputed area of Costa Rica.

Google later said it had made a mistake and corrected its map to reflect one sanctioned by the US State Department.

Pakistan last year began trying to harden the traditionally soft border with Afghanistan through trenching and fencing, but its efforts were met with hostility from Kabul.

Ethnic Pashtuns living in the region have traditionally paid little heed to the border. Villages straddling the frontier have mosques and houses with one door in Pakistan and another in Afghanistan.

Pakistani forces on Sunday elevated their rhetoric when they said they had also killed “more than 50 soldiers” in last week’s border clashes – a claim quickly rejected by Kabul, which said it lost two soldiers.

* Agence France-Presse

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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

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