Brazilian police on Friday officially identified the remains of British journalist Dom Phillips, who was found buried in the Amazon after going missing on a research trip.
Police and indigenous leaders have disagreed over how Phillips and his expert guide, Bruno Pereira, were killed.
Phillips was identified through “forensic dentistry combined with forensic anthropology”, federal police said in a statement and added that they were still working on confirming that other discovered remains belonged to Pereira.
Police insisted the men were killed by two suspects who were not part of a wider criminal group but said that more arrests may be made.
The Union of Indigenous Peoples of the Javari Valley, or Univaja, rejected the independent killer theory, saying they had reported a criminal gang operating in the area last year.
“These are not just two killers, but an organised group that planned the crime in detail,” Univaja said in a statement.
It said authorities had ignored their numerous complaints about the activities of criminal gangs in the area and that one of those suspected to have been involved in the killing was also involved in illegal fishing.
Brazil's federal police said the investigation into the murders so far point to killers acting without the involvement of a criminal organisation.
“The investigations … suggest that the perpetrators acted alone, without there being an intellectual author or criminal organisation behind the crime,” police said. “The investigations continue and there are indications of the participation of more people” in the murders”
Phillips and Pereira were last seen alive on June 5 before vanishing in the remote Javari Valley bordering Peru and Colombia.
Preliminary investigations, police said, suggested the crime involved more people beyond the one man who confessed to the murders.
“The investigations also point out that the killers acted alone, with no heads of criminal organisation behind the crime,” police said.
Univaja said it had informed the federal police numerous times since last year that there was an organised crime group operating in the Javari Valley.
“The cruelty of the crime makes clear that Pereira and Phillips crossed paths with a powerful criminal organisation that tried at all costs to cover its tracks during the investigation,” Univaja said.
The organisation played a leading role in finding the remains of the two men, which were sent to the capital of Brasilia.
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
Traits of Chinese zodiac animals
Tiger:independent, successful, volatile
Rat:witty, creative, charming
Ox:diligent, perseverent, conservative
Rabbit:gracious, considerate, sensitive
Dragon:prosperous, brave, rash
Snake:calm, thoughtful, stubborn
Horse:faithful, energetic, carefree
Sheep:easy-going, peacemaker, curious
Monkey:family-orientated, clever, playful
Rooster:honest, confident, pompous
Dog:loyal, kind, perfectionist
Boar:loving, tolerant, indulgent