The UN special envoy for Yemen said on Tuesday he is trying to renew the truce that expired last month and get warring parties to initiate talks on a path towards a settlement of the eight-year conflict.
Hans Grundberg told the UN Security Council that he detailed options to the internationally recognised government and Iran-backed Houthi rebels, and has been in constant contact on the issues that prevented an extension of the truce.
“And these discussions are making progress and they are ongoing,” Mr Grundberg said later.
He would not give details of the obstacles, stressing the need for discreet diplomacy.
“We are seeing challenges in how to frame issues related to the economic matters such as the payment of salaries, and also broader issues which have an implication on the more long-term settlement of the conflict,” Mr Grundberg said.
The UN-backed truce took effect in April and raised hopes for a longer pause in fighting than six months.
Yemen's devastating conflict began in 2014, when the Iranian-backed Houthis seized the capital Sanaa and much of northern Yemen.
A Saudi-led coalition intervened in 2015 at the request of the government.
Mr Grundberg told the council that in the seven weeks since the truce expired, “despite incidents of concern, we have fortunately not seen a return to full-fledged war".
But in recent weeks, he said the Houthis have attacked oil terminals and ports “with the aim of depriving the government of Yemen of its main source of revenue from exporting oil".
Mr Grundberg said these attacks “have significant economic repercussions", undermine the welfare of the Yemeni people and “risk setting off a spiral of military and economic escalation, a pattern we have seen play out before over the course of Yemen’s war".
While overall violence has only increased slightly since the six months of truce, he said there “a concerning uptick in incidents” with civilian casualties in Marib, which the Houthis have long tried to seize, and in Yemen's third-largest city, Taiz.
These attacks “demonstrate how fragile the situation remains and underscores, once more, the need for the parties to urgently reach an agreement to renew the truce", Mr Grundberg said.
Reena Ghelani, the operations director in the UN humanitarian office, told the council that this month four displaced civilians were killed and at least five injured when a weapons storage facility exploded in Marib due to fighting.
And Ms Ghelani said that in the last week of October, shelling and sniper fire killed two civilians and injured eight others, many of them children, in Taiz.
She said landmines and unexploded ordnance continue to account for the largest number of civilian casualties, killing and injuring more than 164 people, including 74 children, between July and September.
Ms Ghelani said threats to civilians extended beyond the immediate effects of the war.
“Hunger continues to haunt more than half the population in Yemen, preying on the most vulnerable,” she said.
“Seventeen million people still do not know where they will get their next meal.”
The delivery of aid has also been hampered over recent months, Ms Ghelani said, because the Houthis imposed restrictions especially affecting female staff and beneficiaries, “leaving us less room to operate".
She said migrants and refugees also faced dangers, with more than 50,000 migrants taking the perilous sea journey from the Horn of Africa to Yemen so far this year in search of a better life.
Ms Ghelani said some never made it because of their flimsy and overcrowded vessels including, a raft that sank last month leaving three people dead and 28 missing.
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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2020 Oscars winners: in numbers
- Parasite – 4
- 1917– 3
- Ford v Ferrari – 2
- Joker – 2
- Once Upon a Time ... in Hollywood – 2
- American Factory – 1
- Bombshell – 1
- Hair Love – 1
- Jojo Rabbit – 1
- Judy – 1
- Little Women – 1
- Learning to Skateboard in a Warzone (If You're a Girl) – 1
- Marriage Story – 1
- Rocketman – 1
- The Neighbors' Window – 1
- Toy Story 4 – 1
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German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
Terror attacks in Paris, November 13, 2015
- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany
- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people
- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed
- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest
- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France