The top UN advocate for children, Henrietta Fore, on Monday said 1.6 million young Yemenis have been forced to flee their homes due to fighting in hotspots such as Marib and Hodeidah and thousands of them are starving to death.
Ms Fore, executive director of Unicef, told the UN Security Council that one Yemeni child dies every 10 minutes from hunger and preventable maladies in the seventh year of fighting between rebel and pro-government forces.
Diplomats met in New York where they addressed an offensive by Houthi rebel fighters on hydrocarbon-rich Marib, the government’s last stronghold in northern Yemen, where fighting has pushed millions into hunger and poverty and tanked the economy.
“Being a child in Yemen means watching your parents struggle to provide enough food for your family to eat,” said Ms Fore.
“It means that if you are fortunate to have a school to go to, you could be killed by a bullet, explosion or stepping on a mine walking along the road simply to get to school.”
Seven years of fighting have turned Yemen into what the UN calls the world's worst humanitarian crisis, with 21 million people, including 11.3 million children, needing aid to survive, said Ms Fore. Some 400,000 children are so malnourished, they face an “imminent risk of death”.
About two million children have been denied an education and one in six schools has been bombed, raided or shuttered, she added. Many boys are told to take up arms and girls have to marry because their “family is out of options”.
“Being a child in Yemen means that you probably have either experienced or witnessed horrific violence to which no child should ever be exposed,” said Ms Fore.
“It means that if you do survive the war, you will carry the physical and emotional scars with you for the rest of your life.”
Yemen has been ravaged by war, disease and hunger since the Iran-backed Houthis seized the capital Sanaa and overthrew the government in 2014, drawing in a Saudi Arabia-led coalition the following year to restore the ousted leadership.
Fighting has forced millions of Yemenis to flee their homes, claimed hundreds of thousands of lives and ravaged the economy. Four fifths of Yemenis currently rely on aid.
A study by research group Acaps this month found that the Yemeni government’s suspension of fuel imports through the Houthi-held Red Sea port of Hodeidah in June 2020 had not led to shortages in rebel-held areas.
Instead, fuel traders within Yemen “quickly adjusted” and trucked supplies overland to Houthi areas, where fuel prices are higher, causing shortages in areas under the UN-backed government’s control.
“The Al Hodeidah suspension has increased already high fuel prices for consumers and aggravated shortages that affect the Yemeni people and their livelihoods,” researchers said in the eight-page study.
The Qatar Red Crescent Society on Monday unveiled a $600,000 plan to restore and equip six hospitals and clinics in the capital Sanaa and Taez with ventilators, drugs, imaging machines and other gear to help locals fight a wave of coronavirus infections.
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
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
Key figures in the life of the fort
Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.
Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.
Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.
Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.
Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.
Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.
Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.
Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.
Sources: Jayanti Maitra, www.adach.ae
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First-round leaderbaord
-5 C Conners (Can)
-3 B Koepka (US), K Bradley (US), V Hovland (Nor), A Wise (US), S Horsfield (Eng), C Davis (Aus);
-2 C Morikawa (US), M Laird (Sco), C Tringale (US)
Selected others: -1 P Casey (Eng), R Fowler (US), T Hatton (Eng)
Level B DeChambeau (US), J Rose (Eng)
1 L Westwood (Eng), J Spieth (US)
3 R McIlroy (NI)
4 D Johnson (US)
How to watch Ireland v Pakistan in UAE
When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.