The driver of a petrol tanker lost control on an off-ramp and flipped the lorry on its side, resulting in a fiery wreck that destroyed a section of the East Coast’s main north-south motorway, Pennsylvania's top transport official said on Monday.
In the first official account of the accident that threw hundreds of thousands of morning commutes into chaos and disrupted untold numbers of businesses, state Transport Secretary Mike Carroll said the lorry was going northbound on Sunday when the driver lost control.
As a result, Interstate 95 will be closed in both directions for weeks right at the start of summer travel season.
The elevated southbound portion of I-95 will have to be demolished, as well as the northbound side, Mr Carroll said.
Motorists should avoid Pennsylvania's north-east corner, transport officials said.
As excavation teams laboured to clear rubble from the site on Monday, a body was recovered from the wreckage and turned over to the Philadelphia County Medical Examiner for identification, state police said in a statement.
The lorry driver, Nathaniel Moody, had been unaccounted for in the immediate aftermath of the accident, local ABC affiliate WPVI-TV reported.
Video from the scene showed a massive concrete slab had fallen from the I-95 on to the road below in north-east Philadelphia.
Derek Bowmer of the Philadelphia Fire Department said the northbound lanes of the I-95 were gone and the southbound lanes were “compromised” due to heat from the fire. He also said run-off from the fire or perhaps compromised gas lines were causing explosions underground.
US Transport Secretary Pete Buttigieg said the federal government was working with the state of Pennsylvania to restore the motorway.
“This is going to be a major disruption in that region,” Mr Buttigieg said. He did not specify a precise timetable for a fix but said “definitely not days. I mean, if it is weeks, we're not talking about a couple”.
The chief of the Federal Highway Administration plans to visit the site, White House spokeswoman Karine Jean-Pierre said. The US National Transportation Safety Board is investigating.
Officials were also concerned about the environmental effects of run-off into the nearby Delaware River.
The emergency management office said other streets had been closed and urged people to avoid the area. Officials planned to launch a drone to assess the damage.
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
The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
UAE'S%20YOUNG%20GUNS
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