• This undated photo provided by The Raptor Centre at the University of Minnesota, shows a lead-poisoned bald eagle in St Paul. The Raptor Centre, University of Minnesota via AP
    This undated photo provided by The Raptor Centre at the University of Minnesota, shows a lead-poisoned bald eagle in St Paul. The Raptor Centre, University of Minnesota via AP
  • A bald eagle receives treatment at Tri-State Bird Rescue and Research in Newark, Delaware, in December 2021. Tri-State Bird Rescue and Research via AP
    A bald eagle receives treatment at Tri-State Bird Rescue and Research in Newark, Delaware, in December 2021. Tri-State Bird Rescue and Research via AP
  • Bald eagles compete for a deer carcass in Montana. Estelle Shuttleworth via AP
    Bald eagles compete for a deer carcass in Montana. Estelle Shuttleworth via AP
  • A study published in the journal 'Science' on February 17 estimated that lead exposure reduced the annual population growth of bald eagles by 4 per cent and golden eagles by 1 per cent. David Brandes via AP
    A study published in the journal 'Science' on February 17 estimated that lead exposure reduced the annual population growth of bald eagles by 4 per cent and golden eagles by 1 per cent. David Brandes via AP
  • This X-ray image shows metallic particles in the gastrointestinal tract of a bald eagle in Newark, Delaware. Tri-State Bird Rescue & Research via AP
    This X-ray image shows metallic particles in the gastrointestinal tract of a bald eagle in Newark, Delaware. Tri-State Bird Rescue & Research via AP
  • A Louisiana man, 20, has been sentenced to 30 days in prison and a year on supervised release for possessing a bald eagle feather, federal prosecutors said on February 16. Jonathan Hayward / The Canadian Press via AP
    A Louisiana man, 20, has been sentenced to 30 days in prison and a year on supervised release for possessing a bald eagle feather, federal prosecutors said on February 16. Jonathan Hayward / The Canadian Press via AP
  • A bald eagle perches on a branch above the Hudson River near Newburgh, New York, where it flew for winter. Reuters
    A bald eagle perches on a branch above the Hudson River near Newburgh, New York, where it flew for winter. Reuters
  • A bald eagle on an ice flow on the Hudson River near Newburgh, New York. Reuters
    A bald eagle on an ice flow on the Hudson River near Newburgh, New York. Reuters
  • While the bald eagle population has rebounded from the brink of extinction since the US banned the pesticide DDT in 1972, harmful levels of toxic lead were found in the bones of 46 per cent of bald eagles tested in 38 states, from California to Florida. Reuters
    While the bald eagle population has rebounded from the brink of extinction since the US banned the pesticide DDT in 1972, harmful levels of toxic lead were found in the bones of 46 per cent of bald eagles tested in 38 states, from California to Florida. Reuters
  • Bald eagles arrange branches as they build a nest in Pembroke Pines, Florida. The nesting pair have returned to the area to mate and raise their young. AP
    Bald eagles arrange branches as they build a nest in Pembroke Pines, Florida. The nesting pair have returned to the area to mate and raise their young. AP
  • Bald eagles roost in a tree at Loess Bluffs National Wildlife Refuge in Mound City, Missouri. AP
    Bald eagles roost in a tree at Loess Bluffs National Wildlife Refuge in Mound City, Missouri. AP

Nearly half of US bald eagles suffer lead poisoning


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America’s national bird is more beleaguered than previously believed, with nearly half of bald eagles tested across the US showing signs of chronic lead exposure, a study published on Thursday showed.

While the bald eagle population has rebounded from the brink of extinction since the US banned the pesticide DDT in 1972, harmful levels of toxic lead were found in the bones of 46 per cent of bald eagles sampled in 38 states from California to Florida, researchers reported in the journal Science.

Similar rates of lead exposure were found in golden eagles, which scientists say means the raptors likely consumed carrion or prey contaminated by lead from ammunition or fishing tackle.

The blood, bones, feathers and liver tissue of 1,210 eagles sampled from 2010 to 2018 were examined to assess chronic and acute lead exposure.

“This is the first time for any wildlife species that we’ve been able to evaluate lead exposure and population level consequences at a continental scale,” said study co-author Todd Katzner, a wildlife biologist at US Geological Survey in Boise, Idaho.

“It’s sort of stunning that nearly 50 per cent of them are getting repeatedly exposed to lead.”

Lead is a neurotoxin that even in low doses impairs an eagle’s balance and stamina, reducing its ability to fly, hunt and reproduce. In high doses, lead causes seizures, breathing difficulty and death.

The study estimated that lead exposure reduced the annual population growth of bald eagles by 4 per cent and golden eagles by 1 per cent.

Bald eagles are one of America’s most celebrated conservation success stories and the birds were removed from the US Endangered Species List in 2007.

Besides suppressing eagle population growth, lead exposure reduces their resilience in facing future challenges, such as climate change or infectious diseases.

“Lead is present on the landscape and available to these birds more than we previously thought,” said co-author Vince Slabe, a research wildlife biologist at the non-profit Conservation Science Global.

Laura Hale, board president at non-profit Badger Run Wildlife Rehab in Klamath County, Oregon, said she’ll never forget the first eagle she encountered with acute lead poisoning, in 2018.

The young bald eagle was wrapped in a blanket, unable to breathe properly, let alone stand or fly.

“There is something hideous when you watch an eagle struggling to breathe because of lead poisoning — it’s really, really harsh,” she said, her voice shaking. That eagle died within 48 hours.

Lead on the landscape affects not only eagles, but also many other birds — including hawks, vultures, ravens, swans and geese, said Jennifer Cedarleaf, avian director at Alaska Raptor Center, a non-profit wildlife rescue in Sitka, Alaska.

Because eagles are very sensitive to lead, are so well-studied and attract so much public interest, “bald eagles are like the canary in the coal mine”, she said.

“They are the species that tells us: We have a bit of problem.”

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

Updated: February 17, 2022, 9:14 PM