Aden // Yemeni forces backed by UAE troops and air strikes regained control of Aden’s Al Mansoura district on Sunday after heavy overnight clashes with suspected Al Qaeda militants.
At least 15 militants and two policeman were killed in the fighting, which broke out on Saturday afternoon when masked gunmen carrying the Al Qaeda flag attacked a police checkpoint in Al Mansoura. There were no civilian casualties.
“The Emirates’ warplanes supported the ground forces, who then advanced and took over the areas around the checkpoint after the extremists fled,” said Abdulkader Al Amoudi, an aide to Yemen’s defence minister.
The UAE forces are in Yemen as part of a Saudi-led coalition supporting the internationally-recognised government against Houthi rebels who seized large areas of the country after overruning the capital in September 2014. Loyalist fighters and coalition troops in July liberated Aden from the rebels, who are backed by forces loyal to former president Ali Abdullah Saleh.
However, the southern port city has recently witnessed an increasing number of attacks by suspected Al Qaeda and ISIL militants, including the assassinations of a number of high-ranking government and security officials.
Mr Al Amoudi said the government launched the second stage of an operation to clear Aden of militants on Saturday night.
"Forces from the army, the security police and the coalition, especially the Emirati forces in Aden, are taking part," he told The National.
The forces would strike at extremist groups in their strongholds, Mr Al Amoudi said.
“The aim of the second stage is to clear [the militants from] all areas of Aden and build [up] a security force around the province.”
Prime minister Khaled Bahah said on Saturday that Yemeni forces would target all fighters who are not from the army during the second stage of the government’s security plan but declined to provide details. His comments were made before the fighting broke out in Al Mansoura.
Residents of the district and surrounding areas said the fiercest fighting took place around midnight, with the constant sound of machine gun fire and regular explosions from air strikes filling the air as fighter jets and helicopters swooped low overhead.
Residents fled the area but returned to their homes the next morning.
People were terrified as the fighting raged around them, said Mandeesh Al Salafi, a contractor living in Al Mansoura.
"We will be patient even if we are scared by the clashes, but our hope is that the army and security forces purge armed groups from the district," he told The National.
Meanwhile, resistance fighters in Taez city began handing over control of government buildings recaptured from the Houthis to the army and security forces on Sunday.
“The Popular Resistance delivered the 35 Brigade camp and Taez University to the army and security forces, as they will be responsible for public institutions,” said Tafeeq Al Adimi, a resistance leader in Taez city.
On Saturday, loyalist forces broke a months-long rebel seige of the city, the capital of Taez province, allowing desperately needed food, medicines and other essentials to be brought in from Aden. Among the items arriving on Sunday were oxygen cylinders for hospitals.
Mr Al Adimi said the resistance plans to continue fighting to liberate eastern areas of the city near the presidential palace, which are still held by the Houthis and Saleh loyalists.
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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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