Standing under the baking Caribbean sun, a handful of relatives of victims of the September 11, 2001 terror attacks watched as three sailors and two firefighters raised the American flag at US Naval Station Guantanamo Bay, Cuba, on Saturday, the 20th anniversary of the Al Qaeda strikes.
The family members had travelled to the remote US penal colony, whose image is forever linked with America’s war on terror, to attend the pretrial hearings of five men accused of assisting the 9/11 hijackers.
Elizabeth Berry lost her brother Billy Burke, a captain in the New York City Fire Department. He was last seen on the 27th floor of the North Tower, telling his men to get out and that he was coming behind them.
Ms Berry believes her brother stayed behind trying to help a paraplegic man who was unable to get down the stairs.
Ceremonies marking the 20th anniversary of the attacks were held throughout the US on Saturday, but Ms Berry said she was determined to spend the sombre occasion in Guantanamo Bay, where the so-called “9/11 Five” defendants are detained.
“I felt, what better place to honour my brother than here with other family members and with the prosecution team, the people who’ve been very supportive of me over the years? This is where I want it to be,” she said.
Over the years, Ms Berry has made frequent trips to the base to watch the men accused of planning the attack that killed 2,977 people from more than 90 countries in New York, at the Pentagon and in Pennsylvania.
The 9/11 Five, some now in their sixties, are whispers of their former selves, prematurely aged by years of confinement and harsh treatment during CIA interrogations. They are among the 39 detainees still housed at Guantanamo.
Seeing them can be a challenge for victims’ relatives.
The case has dragged on for over a decade and Ms Berry worries the world has forgotten that justice still has not been served.
“A lot of people in the United States today, especially young people, were not even born on 9/11. So it’s not something you hear a lot about in the media any more and, just personally, coming down here allows me to keep in touch with what’s going on,” Ms Berry said.
Hearings in the case, which is still in the pretrial phase, resumed this week after the pandemic halted proceedings in February 2020.
Ms Berry said she is hopeful progress will finally be made.
The family members joined dozens of military personnel for a special ceremony inside a chapel, which overlooks the bay’s emerald waters.
“On this naval installation, more than any other place in the world, we remember this every day,” Navy Capt Samuel White, the commanding officer at the base, told those in attendance.
“We remember 9/11 every day. We think about it every day.”
On television screens on either side of the altar, the names of all the victims slowly scrolled by.
Liam Canavan, 19, who was not born when his uncle Sean Canavan was killed, spoke of the lasting impact the attacks have had on his family.
“The one thing that brings peace to my family is knowing that the men responsible for such pain are locked up here,” he said.
Scorebox
Sharjah Wanderers 20-25 Dubai Tigers (After extra-time)
Wanderers
Tries Gormley, Penalty
Cons Flaherty
Pens Flaherty 2
Tigers
Tries O’Donnell, Gibbons, Kelly
Cons Caldwell 2
Pens Caldwell, Cross
How it works
A $10 hand-powered LED light and battery bank
Device is operated by hand cranking it at any time during the day or night
The charge is stored inside a battery
The ratio is that for every minute you crank, it provides 10 minutes light on the brightest mode
A full hand wound charge is of 16.5minutes
This gives 1.1 hours of light on high mode or 2.5 hours of light on low mode
When more light is needed, it can be recharged by winding again
The larger version costs between $18-20 and generates more than 15 hours of light with a 45-minute charge
No limit on how many times you can charge
Mohammed bin Zayed Majlis
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
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
