The US House of Representatives committee probing the deadly January 6 riot at the Capitol said on Tuesday it has issued five subpoenas to far-right extremist groups and people associated with those groups.
The committee said it had issued subpoenas seeking evidence and documents on the Proud Boys and Henry “Enrique” Tarrio, its chairman, as well as on the Oath Keepers and its president, Elmer Stewart Rhodes.
The Democrat-led committee also issued a subpoena to Robert Patrick Lewis, chairman of 1st Amendment Praetorian, a lower-profile organisation known for wearing black shirts and providing security at events showing support for former president Donald Trump.
Thousands of Trump supporters stormed the Capitol on January 6 in a failed attempt to prevent formal congressional certification of his election loss to Joe Biden. The committee is scrutinising Mr Trump's actions related to those events.
About 700 people have been charged with taking part in the riot at the Capitol. It was the worst attack on the seat of the US government since the War of 1812.
The January 6 Select Committee has sent subpoenas to at least 45 people linked to the attack.
More than 20 suspected members of the Oath Keepers have been arrested on charges of taking part in the assault on the Capitol. At least 18 Proud Boys members have been detained on charges including conspiracy and assaulting police officers.
Tarrio is serving a five-month sentence at a jail in Washington after pleading guilty in July to two crimes, including stealing and then setting fire to a Black Lives Matter banner during a tumultuous demonstration following Mr Trump’s electoral defeat.
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An explosion caused by a police munition is seen while supporters of former president Donald Trump gather in front of the US Capitol Building in Washington, US, January 6, 2021. Reuters -

A supporter of US President Donald J. Trump sits on the desk of US House Speaker Nancy Pelosi, after supporters of US President Donald J. Trump breached the US Capitol security in Washington. EPA -

Police detain a person as supporters of US President Donald Trump protest outside the US Capitol. AFP -

Protesters enter the US Capitol Building. AFP -

A protester holds a Trump flag inside the US Capitol Building near the Senate Chamber. AFP -

US Capitol police officers point their guns at a door that was vandalized in the House Chamber during a joint session of Congress. AFP -

Members of congress run for cover as protesters try to enter the House Chamber during a joint session of Congress. AFP -

Congress staffers barricade themselves after Trump supporters stormed inside the US Capitol. AFP -

Congress staffers barricade themselves after Trump supporters stormed inside the US Capitol. AFP -

Congress staffers hold up their hands while Capitol Police Swat teams check everyone in the room as they secure the floor of Trump supporters. AFP -

US Capitol Police stand detain protesters outside of the House Chamber during a joint session of Congress. AFP -

A supporter of US President Donald Trump sits at a desk after invading the Capitol Building. AFP -

A protester sits in the Senate Chamber. AFP -

Pro-Trump protesters tear down a barricade as they clash with Capitol police during a rally to contest the certification of the 2020 US presidential election results by the US Congress. Reuters -

Police hold back supporters of US President Donald Trump as they gather outside the US Capitol's Rotunda. AFP -

Supporters of US President Donald Trump enter the US Capitol's Rotunda. AFP -

A protester is seen hanging from the balcony in the Senate Chamber. AFP -

Riot police prepare to move demonstrators away from the US Capitol. AFP -

Trump supporters clash with police and security forces as they storm the US Capitol. AFP -

Trump supporters clash with police and security forces, as they storm the US Capitol. AFP -

A supporter of US President Donald Trump wears a gas mask as he protests after storming the US Capitol. AFP -

Pro-Trump supporters storm the US Capitol following a rally. AFP -

Supporters of US President Donald Trump protest inside the US Capitol. AFP -

US President Donald Trump is seen on TV from a video message released on Twitter addressing rioters at the US Capitol, in the Brady Briefing Room at the White House in Washington, DC. AFP -

Trump supporters clash with police and security forces as they storm the US Capitol in Washington, DC. AFP -

Supporters of US President Donald Trump protest in the US Capitol Rotunda. AFP -

Paramedics perform cardiopulmonary resuscitation on a patient. AFP -

A wounded protester is carried on barricade as demonstrators breach the US Capital building grounds. Bloomberg -

US Vice President Mike Pence and House Speaker Nancy Pelosi preside over a joint session of Congress to certify the 2020 Electoral College results after supporters of President Donald Trump stormed the Capitol earlier in the day on Capitol Hill in Washington, DC. EPA -

Rep. Andy Kim, D-N.J., cleans up debris and personal belongings strewn across the floor of the Rotunda in the early morning hours of the morning, after protesters stormed the Capitol in Washington. AP
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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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