• Hawaii Governor Josh Green, centre, speaks to reporters during a tour of wildfire damage in Lahaina, Hawaii. AP
    Hawaii Governor Josh Green, centre, speaks to reporters during a tour of wildfire damage in Lahaina, Hawaii. AP
  • A church service at King's Cathedral in Kahului on the island of Maui, Hawaii. AP
    A church service at King's Cathedral in Kahului on the island of Maui, Hawaii. AP
  • Volunteers load supplies on to a boat bound for West Maui at the Kihei boat landing. AP
    Volunteers load supplies on to a boat bound for West Maui at the Kihei boat landing. AP
  • A tree, uprooted by high winds, rests on the ground as a Maui County firefighter extinguishes a fire. AFP
    A tree, uprooted by high winds, rests on the ground as a Maui County firefighter extinguishes a fire. AFP
  • Donated clothes pile up in Lahaina. AP
    Donated clothes pile up in Lahaina. AP
  • An American Red Cross worker stands at the entrance of the War Memorial Stadium, which is being used as a shelter for displaced Lahaina inhabitants in Kahului. EPA
    An American Red Cross worker stands at the entrance of the War Memorial Stadium, which is being used as a shelter for displaced Lahaina inhabitants in Kahului. EPA
  • Kamuela Kawaakoa, 34, and his six-year-old son, stand under a tarpaulin with donations for those affected by the wildfire. AFP
    Kamuela Kawaakoa, 34, and his six-year-old son, stand under a tarpaulin with donations for those affected by the wildfire. AFP
  • Hawaii stevedores and other volunteers prepare donations in Hawaii. Reuters
    Hawaii stevedores and other volunteers prepare donations in Hawaii. Reuters
  • The Ganer family survey the ruins of their home on Malolo Place, western Maui, Hawaii, after a wildfire that killed 67 people. AFP
    The Ganer family survey the ruins of their home on Malolo Place, western Maui, Hawaii, after a wildfire that killed 67 people. AFP
  • Damage to Lahaina on Maui island, Hawaii, on August 11, 2023, after a wildfire. AP
    Damage to Lahaina on Maui island, Hawaii, on August 11, 2023, after a wildfire. AP
  • Damage to Kula in the Upcountry region of Maui island, Hawaii, after a wildfire. AP
    Damage to Kula in the Upcountry region of Maui island, Hawaii, after a wildfire. AP
  • Lahaina on Maui island, Hawaii, after the wildfire. AP
    Lahaina on Maui island, Hawaii, after the wildfire. AP
  • Burnt grasslands in the Upcountry region of Maui island extend almost as far as the eye can see. AP
    Burnt grasslands in the Upcountry region of Maui island extend almost as far as the eye can see. AP
  • A wildfire burns in Kihei, Hawaii. Thousands of residents raced to escape homes on Maui as blazes swept across the island. AP Photo
    A wildfire burns in Kihei, Hawaii. Thousands of residents raced to escape homes on Maui as blazes swept across the island. AP Photo
  • Waiola Church and the adjacent Hongwanji Mission are engulfed in Lahaina. AP
    Waiola Church and the adjacent Hongwanji Mission are engulfed in Lahaina. AP
  • Smoke and flames have become a familiar sight across Maui. AP
    Smoke and flames have become a familiar sight across Maui. AP
  • Several communities were forced to evacuate as the dry season and strong winds made for dangerous fire conditions. AP
    Several communities were forced to evacuate as the dry season and strong winds made for dangerous fire conditions. AP
  • Passengers try to rest at Kahului Airport as they leave Maui. AFP
    Passengers try to rest at Kahului Airport as they leave Maui. AFP
  • Flights off the island were delayed and cancelled leaving thousands of passengers were stranded at Kahului Airport. AFP
    Flights off the island were delayed and cancelled leaving thousands of passengers were stranded at Kahului Airport. AFP
  • This handout videograb courtesy of Richard Olsten shows smoke billowing from destroyed buildings in Maui. AFP
    This handout videograb courtesy of Richard Olsten shows smoke billowing from destroyed buildings in Maui. AFP
  • Smoke rises above Lahaina in this handout photo courtesy of Carter Barto via Facebook. AFP
    Smoke rises above Lahaina in this handout photo courtesy of Carter Barto via Facebook. AFP
  • Smoke billows as wildfires driven by high winds destroy a large part of Lahaina. Reuters
    Smoke billows as wildfires driven by high winds destroy a large part of Lahaina. Reuters
  • Boats docked at Lahaina as smoke streams from wildfires in the Hawaii town in Maui. Reuters
    Boats docked at Lahaina as smoke streams from wildfires in the Hawaii town in Maui. Reuters
  • Smoke obscures the old Lahaina courthouse. Reuters
    Smoke obscures the old Lahaina courthouse. Reuters
  • A boat burns off the scorched waterfront after wildfires fanned by the winds of a distant hurricane spread. Reuters
    A boat burns off the scorched waterfront after wildfires fanned by the winds of a distant hurricane spread. Reuters
  • Wildfires are destroying one of the most popular tourist areas in Hawaii. Reuters
    Wildfires are destroying one of the most popular tourist areas in Hawaii. Reuters
  • People watch as smoke and flames fill the air from raging wildfires on Front Street in downtown Lahaina. AP
    People watch as smoke and flames fill the air from raging wildfires on Front Street in downtown Lahaina. AP
  • People wait on the side of the road to return to west Maui after evacuations were ordered. Reuters
    People wait on the side of the road to return to west Maui after evacuations were ordered. Reuters
  • Wildfires are seen across Maalaea Harbour. Reuters
    Wildfires are seen across Maalaea Harbour. Reuters
  • At least six people have been killed in Maui, the mayor said. Reuters
    At least six people have been killed in Maui, the mayor said. Reuters

Hawaii fires: survivor 'heartbreak' after Maui's deadly wildfires


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At least 93 people have died in wildfires on the island of Maui in Hawaii, officials said, a number expected to rise as the governor urged residents to shelter those who lost their homes.

The wildfires are the state’s deadliest natural disaster in decades, surpassing a 1960 tsunami that killed 61 people.

The updated death toll issued by Maui County on Saturday makes this the deadliest US wildfire since the 2018 Camp Fire in California, which killed 85 people.

Governor Josh Green said the catastrophic flames have levelled the historic town of Lahaina, the worst natural disaster in Hawaii's history. More than 2,000 buildings have been destroyed, leaving thousands homeless.

Bill Wyland, who owns an art gallery on Lahaina's Front Street, fled on his Harley Davidson motorcycle. “It was devastating to see all the burned-out cars. There was nothing that was standing,” he said.

Resident Anthony Garcia said the fire had gutted the apartment he was renting and destroyed all his belongings and memories.

"It took everything, everything! It's heartbreaking," the 80-year-old California native said. "It's a lot to take in."

Officials were trying to find temporary housing for more than 4,000 people as the scale of the devastation became clear.

Flyovers by the Civil Air Patrol found 1,692 structures destroyed — almost all of them residential.

Officials have said 2,719 structures were exposed to the fire — with more than 80 per cent damaged or destroyed. Nine boats sank in Lahaina Harbour, officials determined using sonar.

Gov Green said it would take "many years" to rebuild the town that was once the capital of the former kingdom of Hawaii.

Burnt areas of Lahaina on Maui island. AP
Burnt areas of Lahaina on Maui island. AP

"What we saw was the utter devastation of Lahaina," he said. “Lahaina, with a few rare exceptions, has been burnt down.”

The Lahaina fire is not yet contained, AP reported.

President Joe Biden on Thursday approved a federal disaster declaration, freeing up resources to assist in recovery efforts.

Mr Biden spoke with the governor in a phone call, to “let him know we're going to make sure the state has everything it needs in the federal government to recover”. He also sent “his deep condolences for the lives lost and vast destruction of land and property”.

Firefighters from Honolulu have been requested to assist, while 30 US Army personnel arrived to begin search and recovery efforts.

“Our prayers with the people of Hawaii but not just our prayers, every asset we have will be available to them,” Mr Biden said while travelling to Utah.

“And we've seen their homes, their businesses destroyed, and some have lost loved ones.”

The flames and smoke had forced people to flee into the sea off Lahaina. The US Coast Guard said 14 people were rescued from the ocean.

Lahaina resident Emerson Timmins told AP: “There were those cars abandoned on the road. I don’t think those people could get out in time.

“They probably headed to the ocean, the ones that could make it.

“And the people leaving their homes, if a young person could barely get out of there with their family, then the elderly are trapped.”

Three days after the disaster, it remained unclear whether some residents had received any warning before the fire engulfed their homes.

The island includes emergency sirens intended to warn of natural disasters and other threats, but they did not appear to have sounded during the fire, Reuters reported.

Officials have not offered a detailed picture of what notifications were sent, and whether they went by text message, email or phone calls.

Lahaina residents Kamuela Kawaakoa and Iiulia Yasso also told AP they had been lucky to escape with their six-year-old child.

“It was so hard to sit there and just watch my town burn to ashes and not be able to do anything,” Mr Kawaakoa said. “I was helpless.”

Maui Mayor Richard Bissen said the fires have tested the community's resolve.

“We are grieving with each other during this inconsolable time,” he said in a recorded statement on the county's Facebook page.

“Even though we are hurting, we are still able to move forward – especially when we do it together. And the days ahead, we will be stronger as a 'kaiaulu', or community, as we rebuild with resilience.”

About 11,000 people were flown out of Maui on Wednesday with another 1,500 scheduled on Thursday, state transport director Ed Sniffen said.

About 2,100 people were crammed into shelters in Maui on Tuesday night, county officials said.

Strong winds produced by Hurricane Dora were contributing factors to the fires and blowing power lines down.

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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

Updated: August 13, 2023, 11:37 AM