• Migrants being processed by US Border Patrol personnel under International Bridge II in Eagle Pass, Texas. AP
    Migrants being processed by US Border Patrol personnel under International Bridge II in Eagle Pass, Texas. AP
  • More than 4,000 migrants crossed into Eagle Pass this week, overwhelming the town whose population is under 30,000. AP
    More than 4,000 migrants crossed into Eagle Pass this week, overwhelming the town whose population is under 30,000. AP
  • Eagle Pass borders the city of Piedras Negras, Mexico, which is across the Rio Grande. AP
    Eagle Pass borders the city of Piedras Negras, Mexico, which is across the Rio Grande. AP
  • Migrants in Eagle Pass. AP
    Migrants in Eagle Pass. AP
  • Migrants walk the Rio Grande searching for a way through the concertina wire and into the U. S. at Eagle Pass, Texas. AP
    Migrants walk the Rio Grande searching for a way through the concertina wire and into the U. S. at Eagle Pass, Texas. AP
  • The US Customs and Border Protection said it has redirected personnel to assist Border Patrol with taking migrants into custody. AP
    The US Customs and Border Protection said it has redirected personnel to assist Border Patrol with taking migrants into custody. AP
  • Migrants walk to a U. S. Border Patrol processing center under International Bridge II in Eagle Pass, Texas, Wednesday, Sept. 20, 2023. (Jerry Lara / The San Antonio Express-News via AP)
    Migrants walk to a U. S. Border Patrol processing center under International Bridge II in Eagle Pass, Texas, Wednesday, Sept. 20, 2023. (Jerry Lara / The San Antonio Express-News via AP)
  • A migrant family from Peru wait to surrender to authorities in Eagle Pass after wading across the Rio Grande river into the United States from Mexico. Reuters
    A migrant family from Peru wait to surrender to authorities in Eagle Pass after wading across the Rio Grande river into the United States from Mexico. Reuters
  • US Border Patrol agents process hundreds of migrants under the International Bridge II in Eagle Pass. AP
    US Border Patrol agents process hundreds of migrants under the International Bridge II in Eagle Pass. AP
  • Migrants in Eagle Pass, Texas. AP
    Migrants in Eagle Pass, Texas. AP

Eagle Pass declares state of emergency over migrant surge


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A Texas town has declared a state of emergency following a recent surge in migrant crossings from Mexico.

More than 4,000 migrants crossed into Eagle Pass this week, overwhelming the town whose population is under 30,000.

Eagle Pass Mayor Rolando Salinas Jr said the emergency declaration would allow the town to request financial resources to help cope with the influx of migrants. The emergency declaration will be issued for one week.

Eagle Pass borders the city of Piedras Negras, Mexico, which is across the Rio Grande.

Migrants in Mexico travel on a train headed towards the US border. Reuters
Migrants in Mexico travel on a train headed towards the US border. Reuters

The US Customs and Border Protection said it has redirected personnel to assist Border Patrol with taking migrants into custody.

“In response to this influx in encounters, we will continue to surge all available resources to expeditiously and safely process migrants,” the agency said in a statement.

“We will maximise consequences against those without a legal basis to remain in the United States. CBP will continue to prioritise our border security mission as necessary in response to this evolving situation.”

Texas Governor Greg Abbott posted a video on X, formerly Twitter, that appears to show authorities cutting razor wire, which the state installed to prevent crossings.

Mr Abbott claimed President Joe Biden's administration cut the wire, “opening the floodgates” to the migrant crossings.

“I immediately deployed more Texas National Guard to repel illegal crossings & install more razor wire,” he said.

Mr Abbott has been one of the most vocal critics of Mr Biden's border policies and is currently in a legal battle with the administration over placing buoys in the water to prevent migrant crossings.

Emirates exiles

Will Wilson is not the first player to have attained high-class representative honours after first learning to play rugby on the playing fields of UAE.

Jonny Macdonald
Abu Dhabi-born and raised, the current Jebel Ali Dragons assistant coach was selected to play for Scotland at the Hong Kong Sevens in 2011.

Jordan Onojaife
Having started rugby by chance when the Jumeirah College team were short of players, he later won the World Under 20 Championship with England.

Devante Onojaife
Followed older brother Jordan into England age-group rugby, as well as the pro game at Northampton Saints, but recently switched allegiance to Scotland.

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: September 21, 2023, 3:52 PM