• Meerkats eat iced fruit at Rome's Bioparco zoo. Zoo staff offered animals frozen and refrigerated food to refresh them and enrich their routine. AP
    Meerkats eat iced fruit at Rome's Bioparco zoo. Zoo staff offered animals frozen and refrigerated food to refresh them and enrich their routine. AP
  • The first-ever photo of a live Somali Sengi or Somali elephant shrew, taken in February 2019 at the field site Assamo in the Republic of Djibouti by Richard Heritage. For half a century, many believed the Somali Sengi to be lost. But the tiny, proboscis-nosed mammal lived quietly away from humans in rocky areas of the Horn of Africa, scientists said on August 18, 2020. Global Wildlife Conservation via AFP
    The first-ever photo of a live Somali Sengi or Somali elephant shrew, taken in February 2019 at the field site Assamo in the Republic of Djibouti by Richard Heritage. For half a century, many believed the Somali Sengi to be lost. But the tiny, proboscis-nosed mammal lived quietly away from humans in rocky areas of the Horn of Africa, scientists said on August 18, 2020. Global Wildlife Conservation via AFP
  • A polar bear refreshes in the water on a hot summer at the zoo in Gelsenkirchen, Germany. AP Photo
    A polar bear refreshes in the water on a hot summer at the zoo in Gelsenkirchen, Germany. AP Photo
  • An elephant tastes frosted fruits in its facilities at Bioparc Zoo in Valencia, eastern Spain. EPA
    An elephant tastes frosted fruits in its facilities at Bioparc Zoo in Valencia, eastern Spain. EPA
  • A young sika deer with its mother in their enclosure in Wroclaw's Zoo, in Wroclaw, western Poland. EPA
    A young sika deer with its mother in their enclosure in Wroclaw's Zoo, in Wroclaw, western Poland. EPA
  • A seal cools off in an enclosure at Oceanographic Aquarium's Antarctic Zone in Valencia, eastern Spain. EPA
    A seal cools off in an enclosure at Oceanographic Aquarium's Antarctic Zone in Valencia, eastern Spain. EPA
  • A young cheetah plays with sheep wool at the "Safari de Peaugres" zoo park near Peaugres, southeastern France. AFP
    A young cheetah plays with sheep wool at the "Safari de Peaugres" zoo park near Peaugres, southeastern France. AFP
  • Two coyotes look on in the vicinity of the Irazu volcano, in the Irazu Volcano National Park, Costa Rica. Due to the little human activity in the area during the Covid-19 pandemic, it is possible to see small herds of coyotes roaming the areas surrounding the volcano. EPA
    Two coyotes look on in the vicinity of the Irazu volcano, in the Irazu Volcano National Park, Costa Rica. Due to the little human activity in the area during the Covid-19 pandemic, it is possible to see small herds of coyotes roaming the areas surrounding the volcano. EPA
  • Young cheetahs play at their enclosure at the "Safari de Peaugres" zoo park near Peaugres, southeastern France. AFP
    Young cheetahs play at their enclosure at the "Safari de Peaugres" zoo park near Peaugres, southeastern France. AFP
  • A chimpanzee eats a block of iced fruit at Rome's Bioparco zoo. AP
    A chimpanzee eats a block of iced fruit at Rome's Bioparco zoo. AP
  • A brown bear eats a block of iced fruit in his pool enclosure at Rome's Bioparco zoo. AP
    A brown bear eats a block of iced fruit in his pool enclosure at Rome's Bioparco zoo. AP

World

This week in wildlife - the best pictures of animals around the world

Take a look at some of the best images of wildlife from the past week

The National

August 20, 2020

  • English
  • Arabic

More wildlife and environment stories from The National:

Locust swarm signal identified in step towards curbing plagues

Spate of bushires at Kenya’s biggest national parks leaves staff suspecting arson

Endangered tigers seen in Thailand after four-year absence

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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Company Fact Box

Company name/date started: Abwaab Technologies / September 2019

Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO

Based: Amman, Jordan

Sector: Education Technology

Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed

Stage: early-stage startup 

Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.

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Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

Unresolved crisis

Russia and Ukraine have been locked in a bitter conflict since 2014, when Ukraine’s Kremlin-friendly president was ousted, Moscow annexed Crimea and then backed a separatist insurgency in the east.

Fighting between the Russia-backed rebels and Ukrainian forces has killed more than 14,000 people. In 2015, France and Germany helped broker a peace deal, known as the Minsk agreements, that ended large-scale hostilities but failed to bring a political settlement of the conflict.

The Kremlin has repeatedly accused Kiev of sabotaging the deal, and Ukrainian officials in recent weeks said that implementing it in full would hurt Ukraine.

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