Monitors from the Organisation for Security and Cooperation in Europe (OSCE) and members of a forensic team inspect a refrigerator wagon containing the remains of victims from the downed Malaysia Airlines Flight MH17, at a railway station in the eastern Ukrainian town of Torez on July 21, 2014. Bulent Kilic/AFP Photo
Monitors from the Organisation for Security and Cooperation in Europe (OSCE) and members of a forensic team inspect a refrigerator wagon containing the remains of victims from the downed Malaysia Airlines Flight MH17, at a railway station in the eastern Ukrainian town of Torez on July 21, 2014. Bulent Kilic/AFP Photo
Monitors from the Organisation for Security and Cooperation in Europe (OSCE) and members of a forensic team inspect a refrigerator wagon containing the remains of victims from the downed Malaysia Airlines Flight MH17, at a railway station in the eastern Ukrainian town of Torez on July 21, 2014. Bulent Kilic/AFP Photo
Monitors from the Organisation for Security and Cooperation in Europe (OSCE) and members of a forensic team inspect a refrigerator wagon containing the remains of victims from the downed Malaysia Airl

Ukraine workers say 21 more bodies found at crash site


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HRABOVE, Ukraine // The chaotic Malaysia Airlines Flight 17 recovery effort stumbled again Monday, with more bodies found at the sprawling crash site but a worrisome power outage in the refrigerated train holding over 200 of the dead.

The shambolic attempts to investigate by the pro-Russia separatists who control the verdant farmland where pieces of the plane crashed to Earth have fanned widespread international outrage, especially from the nations whose citizens were on the doomed flight.

Four days after the jetliner was shot out of the sky, international investigators still had only limited access to the crash site in eastern Ukraine.

Emergency workers piled 21 more black body bags from the blackened crash site by the side of the road on Monday in Hrabove.

That brought the total found to 272 of the 298 passengers and crew killed in the tragedy, according Prime Minister Arseniy Yatsenyuk.

The bodies were being sent to the refrigerated railcars in the nearby town of Torez, where the other bodies are being kept.

But a train engineer said the cars’ refrigeration had been off overnight and it was not immediately clear why. The cooling system was back up and running early Monday, he said.

The smell of decomposing bodies was much more pronounced on Monday at the Torez train station than a day earlier, when 196 bodies were put into the train cars.

Four rebels armed with automatic weapons were standing guard around the cars.

Ukrainian officials say the plane was shot down by a mobile missile battery from a rebel-controlled area in eastern Ukraine. They said the Buk rocket launcher was supplied from Russia and operated by Russian personnel.

The United States presented what it called “powerful” evidence on Sunday that the rebels shot down the Boeing 777 with a Russian surface-to-air missile.

That evidence included video footage of a rocket launcher, one surface-to-air missile missing, leaving the likely launch site; imagery showing the firing; phone calls claiming credit for the strike and phone recordings said to reveal a cover-up at the crash site.

Fighting flared again on Monday between the separatists and government troops in the eastern rebel-held city of Donetsk. City authorities said battles were taking place near the town’s airport and warned residents to stay inside. A witness heard several explosions and saw smoke rising from the direction of the airport.

Pressure has been growing on Russian president Vladimir Putin, who the US says has backed and armed the rebels, to rein in the insurgents in Ukraine and allow a full-scale investigation. Russia has denied backing the separatists.

Mr Putin lashed out against those criticisms again on Monday, accusing others of exploiting the downing of the plane for “mercenary objectives”.

He said said Russia was doing everything possible to allow a team of experts from the International Civil Aviation Organisation, a UN agency, to investigate the scene.

A team of international monitors, including three from the Dutch National Forensic Investigations Team, were to visit both Torez and the crash site later Monday.

Dutch Prime Minister Mark Rutte, whose country lost 192 citizens on the plane, said that repatriating the bodies was his “No. 1 priority”.

Rebel leader Alexander Borodai denied his fighters were trying to tamper with evidence at the site, saying the bodies would be turned over to a team of Malaysian experts. A group of investigators that included Malaysian officials was in Kiev, but said they will not go into rebel-held areas until they get better assurances about security.

Despite Mr Borodai’s claims, it was clear that the rebels were interfering in the investigation.

Lyubov Kudryavets, a worker at the Torez morgue, said the evening the plane went down, a resident brought in the bloodied body of a young child. On Saturday, militiamen came to take away the body away, she said.

“They began to question me: ‘Where are the fragments of rocket? Where are the fragments from the plane?’” Ms Kudryavets said. “But I didn’t have any wreckage. ... I swear.”

Experts said even if investigators were granted access now to the site, it might be too late.

“Even without any deliberate attempt at a cover-up, the crash site is already compromised in forensic terms,” said Keir Giles, an associate fellow at the Chatham House think-tank.

He said a reconstruction of the aircraft fuselage and wings would show how the missile struck the plane and what type it was.

“If any aircraft parts have already been removed ... this compromises the objectivity of the investigation,” he said.

* Associated Press

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

SEMI-FINAL

Monterrey 1 

Funes Mori (14)

Liverpool 2

Keita (11), Firmino (90 1)

The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

Know your cyber adversaries

Cryptojacking: Compromises a device or network to mine cryptocurrencies without an organisation's knowledge.

Distributed denial-of-service: Floods systems, servers or networks with information, effectively blocking them.

Man-in-the-middle attack: Intercepts two-way communication to obtain information, spy on participants or alter the outcome.

Malware: Installs itself in a network when a user clicks on a compromised link or email attachment.

Phishing: Aims to secure personal information, such as passwords and credit card numbers.

Ransomware: Encrypts user data, denying access and demands a payment to decrypt it.

Spyware: Collects information without the user's knowledge, which is then passed on to bad actors.

Trojans: Create a backdoor into systems, which becomes a point of entry for an attack.

Viruses: Infect applications in a system and replicate themselves as they go, just like their biological counterparts.

Worms: Send copies of themselves to other users or contacts. They don't attack the system, but they overload it.

Zero-day exploit: Exploits a vulnerability in software before a fix is found.

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

The biog

Nickname: Mama Nadia to children, staff and parents

Education: Bachelors degree in English Literature with Social work from UAE University

As a child: Kept sweets on the window sill for workers, set aside money to pay for education of needy families

Holidays: Spends most of her days off at Senses often with her family who describe the centre as part of their life too

AUSTRALIA SQUAD

Aaron Finch, Matt Renshaw, Brendan Doggett, Michael Neser, Usman Khawaja, Shaun Marsh, Mitchell Marsh, Tim Paine (captain), Travis Head, Marnus Labuschagne, Nathan Lyon, Jon Holland, Ashton Agar, Mitchell Starc, Peter Siddle

ORDER OF PLAY ON SHOW COURTS

Centre Court - 4pm (UAE)
Gael Monfils (15) v Kyle Edmund
Karolina Pliskova (3) v Magdalena Rybarikova
Dusan Lajovic v Roger Federer (3)

Court 1 - 4pm
Adam Pavlasek v Novak Djokovic (2)
Dominic Thiem (8) v Gilles Simon
Angelique Kerber (1) v Kirsten Flipkens

Court 2 - 2.30pm
Grigor Dimitrov (13) v Marcos Baghdatis
Agnieszka Radwanska (9) v Christina McHale
Milos Raonic (6) v Mikhail Youzhny
Tsvetana Pironkova v Caroline Wozniacki (5)

The Bloomberg Billionaire Index in full

1 Jeff Bezos $140 billion
2 Bill Gates $98.3 billion
3 Bernard Arnault $83.1 billion
4 Warren Buffett $83 billion
5 Amancio Ortega $67.9 billion
6 Mark Zuckerberg $67.3 billion
7 Larry Page $56.8 billion
8 Larry Ellison $56.1 billion
9 Sergey Brin $55.2 billion
10 Carlos Slim $55.2 billion

The biog

Name: Abeer Al Shahi

Emirate: Sharjah – Khor Fakkan

Education: Master’s degree in special education, preparing for a PhD in philosophy.

Favourite activities: Bungee jumping

Favourite quote: “My people and I will not settle for anything less than first place” – Sheikh Mohammed bin Rashid.

Where to donate in the UAE

The Emirates Charity Portal

You can donate to several registered charities through a “donation catalogue”. The use of the donation is quite specific, such as buying a fan for a poor family in Niger for Dh130.

The General Authority of Islamic Affairs & Endowments

The site has an e-donation service accepting debit card, credit card or e-Dirham, an electronic payment tool developed by the Ministry of Finance and First Abu Dhabi Bank.

Al Noor Special Needs Centre

You can donate online or order Smiles n’ Stuff products handcrafted by Al Noor students. The centre publishes a wish list of extras needed, starting at Dh500.

Beit Al Khair Society

Beit Al Khair Society has the motto “From – and to – the UAE,” with donations going towards the neediest in the country. Its website has a list of physical donation sites, but people can also contribute money by SMS, bank transfer and through the hotline 800-22554.

Dar Al Ber Society

Dar Al Ber Society, which has charity projects in 39 countries, accept cash payments, money transfers or SMS donations. Its donation hotline is 800-79.

Dubai Cares

Dubai Cares provides several options for individuals and companies to donate, including online, through banks, at retail outlets, via phone and by purchasing Dubai Cares branded merchandise. It is currently running a campaign called Bookings 2030, which allows people to help change the future of six underprivileged children and young people.

Emirates Airline Foundation

Those who travel on Emirates have undoubtedly seen the little donation envelopes in the seat pockets. But the foundation also accepts donations online and in the form of Skywards Miles. Donated miles are used to sponsor travel for doctors, surgeons, engineers and other professionals volunteering on humanitarian missions around the world.

Emirates Red Crescent

On the Emirates Red Crescent website you can choose between 35 different purposes for your donation, such as providing food for fasters, supporting debtors and contributing to a refugee women fund. It also has a list of bank accounts for each donation type.

Gulf for Good

Gulf for Good raises funds for partner charity projects through challenges, like climbing Kilimanjaro and cycling through Thailand. This year’s projects are in partnership with Street Child Nepal, Larchfield Kids, the Foundation for African Empowerment and SOS Children's Villages. Since 2001, the organisation has raised more than $3.5 million (Dh12.8m) in support of over 50 children’s charities.

Noor Dubai Foundation

Sheikh Mohammed bin Rashid Al Maktoum launched the Noor Dubai Foundation a decade ago with the aim of eliminating all forms of preventable blindness globally. You can donate Dh50 to support mobile eye camps by texting the word “Noor” to 4565 (Etisalat) or 4849 (du).

SUE%20GRAY'S%20FINDINGS
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Sanju

Produced: Vidhu Vinod Chopra, Rajkumar Hirani

Director: Rajkumar Hirani

Cast: Ranbir Kapoor, Vicky Kaushal, Paresh Rawal, Anushka Sharma, Manish’s Koirala, Dia Mirza, Sonam Kapoor, Jim Sarbh, Boman Irani

Rating: 3.5 stars

Electoral College Victory

Trump has so far secured 295 Electoral College votes, according to the Associated Press, exceeding the 270 needed to win. Only Nevada and Arizona remain to be called, and both swing states are leaning Republican. Trump swept all five remaining swing states, North Carolina, Georgia, Pennsylvania, Michigan and Wisconsin, sealing his path to victory and giving him a strong mandate. 

 

Popular Vote Tally

The count is ongoing, but Trump currently leads with nearly 51 per cent of the popular vote to Harris’s 47.6 per cent. Trump has over 72.2 million votes, while Harris trails with approximately 67.4 million.

Quick pearls of wisdom

Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”

Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.” 

MATCH INFO

Cricket World Cup League Two
Oman, UAE, Namibia
Al Amerat, Muscat
 
Results
Oman beat UAE by five wickets
UAE beat Namibia by eight runs
Namibia beat Oman by 52 runs
UAE beat Namibia by eight wickets
UAE v Oman - abandoned
Oman v Namibia - abandoned

Look%20Both%20Ways
%3Cp%3EDirector%3A%20Wanuri%20Kahiu%3Cbr%3EStars%3A%20Lili%20Reinhart%2C%20Danny%20Ramirez%2C%20David%20Corenswet%2C%20Luke%20Wilson%2C%20Nia%20Long%3Cbr%3ERating%3A%203%2F5%3Cbr%3E%3C%2Fp%3E%0A