• Black Lives Matter activists confront Columbus Police outside of Columbus Police headquarters during a protest in reaction to the shooting of Makiyah Bryant in Columbus, Ohio. AFP
    Black Lives Matter activists confront Columbus Police outside of Columbus Police headquarters during a protest in reaction to the shooting of Makiyah Bryant in Columbus, Ohio. AFP
  • Black Lives Matter activist holds a sign against police brutality in front of the Ohio Statehouse in reaction to the shooting of Makiyah Bryant in Columbus, Ohio. AFP
    Black Lives Matter activist holds a sign against police brutality in front of the Ohio Statehouse in reaction to the shooting of Makiyah Bryant in Columbus, Ohio. AFP
  • Black Lives Matter activists led by Hana Abdur-Rahim, a local organizer, march through downtown in reaction to the shooting of Makiyah Bryant in Columbus, Ohio. AFP
    Black Lives Matter activists led by Hana Abdur-Rahim, a local organizer, march through downtown in reaction to the shooting of Makiyah Bryant in Columbus, Ohio. AFP
  • Black Lives Matter activists stand with shields outside of the Columbus Police Headquarters in reaction to the police shooting of Makiyah Bryant in Columbus, Ohio. AFP
    Black Lives Matter activists stand with shields outside of the Columbus Police Headquarters in reaction to the police shooting of Makiyah Bryant in Columbus, Ohio. AFP
  • Local citizens confront police in the neighborhood where a Columbus police officer fatally shot a teenage girl, in Columbus, Ohio. AP Photo
    Local citizens confront police in the neighborhood where a Columbus police officer fatally shot a teenage girl, in Columbus, Ohio. AP Photo
  • Protesters hold a sign with the name of Ma'Khia Bryant, who was fatally shot by a police officer in Columbus, Ohio, as they gather on a road after the verdict in the trial of former Minneapolis police officer Derek Chauvin, found guilty of the death of George Floyd, in Portland, Oregon. Reuters
    Protesters hold a sign with the name of Ma'Khia Bryant, who was fatally shot by a police officer in Columbus, Ohio, as they gather on a road after the verdict in the trial of former Minneapolis police officer Derek Chauvin, found guilty of the death of George Floyd, in Portland, Oregon. Reuters
  • Crowds react as investigators work at the scene where 16-year-old Makiyah Bryant was fatally shot by a police officer in Columbus, Ohio. Reuters
    Crowds react as investigators work at the scene where 16-year-old Makiyah Bryant was fatally shot by a police officer in Columbus, Ohio. Reuters
  • Investigators work at the scene where a fatal shooting by a police officer occurred in Columbus, Ohio. Reuters
    Investigators work at the scene where a fatal shooting by a police officer occurred in Columbus, Ohio. Reuters
  • Hazel Bryant talks to the media after her niece, 16-year-old Makiyah Bryant, was fatally shot by a police officer in Columbus, Ohio. Reuters
    Hazel Bryant talks to the media after her niece, 16-year-old Makiyah Bryant, was fatally shot by a police officer in Columbus, Ohio. Reuters
  • Crowds react as investigators work at the scene where Makiyah Bryant was fatally shot by a police officer in Columbus, Ohio. Reuters
    Crowds react as investigators work at the scene where Makiyah Bryant was fatally shot by a police officer in Columbus, Ohio. Reuters
  • A woman reacts as investigators work at the scene where 16-year-old Makiyah Bryant was fatally shot by a police officer in Columbus, Ohio. Reuters
    A woman reacts as investigators work at the scene where 16-year-old Makiyah Bryant was fatally shot by a police officer in Columbus, Ohio. Reuters
  • Shanise Washington reacts as investigators work at the scene where 16-year-old Makiyah Bryant was shot and killed by a police officer in Columbus, Ohio. Reuters
    Shanise Washington reacts as investigators work at the scene where 16-year-old Makiyah Bryant was shot and killed by a police officer in Columbus, Ohio. Reuters

US police shoot and kill teenager in Ohio as Derek Chauvin is convicted


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Police shot and killed a teenage girl on Tuesday afternoon in Columbus, Ohio, just as the verdict was being announced in the trial for the killing of George Floyd.

Police released bodycam video hours later at a news conference of the officer shooting the girl, who was black.

Police involved in the shooting were answering an emergency call about an attempted stabbing by a female suspect.

In the video, it appears that Makiyah Bryant, 16, was shot by police moments after pushing or swinging at a person who fell to the ground and then swinging what appeared to be a knife at a girl on the bonnet of a car.

In the footage, it appeared that the police officers fired four times, striking Bryant.

The girl was taken to a hospital, where she was pronounced dead, police said.

It is not clear whether anyone else was injured.

"It's a tragic day in the city of Columbus. It's a horrible, heartbreaking situation," said Mayor Andrew Ginther.

"We felt transparency in sharing this footage, as incomplete as it is at this time [was critical]," he said.

A crowd gathered on Tuesday night at the scene on Legion Lane, which police had partially blocked to traffic.

Others gathered at the city’s police headquarters to protest, a week after officers pepper-sprayed a group that tried to enter the headquarters over the police killing of a man who had a gun in a hospital emergency room.

Protesters march in central Columbus, Ohio, on Tuesday. AP
Protesters march in central Columbus, Ohio, on Tuesday. AP

Hundreds of protesters pushed past police barriers outside the headquarters and approached officers as city officials were showing the bodycam video inside.

Many chanted, "Say her name!" While others signified the victim's age by yelling, "she was just a kid".

Officers with bicycles pushed protesters back and threatened to use pepper spray on the crowd.

The shooting happened about 25 minutes before a judge read the verdict convicting former Minneapolis police officer Derek Chauvin of murder and manslaughter in the killing of Floyd.

Kimberly Shepherd, 50, who has lived in the neighbourhood for 17 years, told the Associated Press that she knew the victim.

"The neighbourhood definitely went through its changes, but nothing like this," Ms Shepherd said of the shooting.

“But this is the worst thing that has ever happened out here and unfortunately it is at the hands of police.”

Ms Shepherd and her neighbour Jayme Jones, 51, celebrated the guilty verdict of Mr Chauvin.

But things changed quickly, she said.

“We were happy about the verdict. But you couldn’t even enjoy that,” Ms Shepherd said.

“Because as you’re getting one phone call that he was guilty, I’m getting the next phone call that this is happening in my neighbourhood.”

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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

T20 World Cup Qualifier fixtures

Tuesday, October 29

Qualifier one, 2.10pm – Netherlands v UAE

Qualifier two, 7.30pm – Namibia v Oman

Wednesday, October 30

Qualifier three, 2.10pm – Scotland v loser of qualifier one

Qualifier four, 7.30pm – Hong Kong v loser of qualifier two

Thursday, October 31

Fifth-place playoff, 2.10pm – winner of qualifier three v winner of qualifier four

Friday, November 1

Semi-final one, 2.10pm – Ireland v winner of qualifier one

Semi-final two, 7.30pm – PNG v winner of qualifier two

Saturday, November 2

Third-place playoff, 2.10pm

Final, 7.30pm