US helps Americans to leave Israel on ship and flights

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The US has increased efforts to get its citizens out of Israel by chartering a cruise ship from the port city of Haifa.

But US citizens in Gaza remain trapped in the besieged territory as Israel prepares for a ground incursion.

The State Department has arranged several evacuation flights from Israel, and Florida has organised at least one charter flight to the southern US state under an initiative led by Florida Governor Ron DeSantis.

A Department representative on Monday said at least 1,000 Americans have left Israel on US-backed travel since Friday.

The US embassy in Israel on Sunday urged American "citizens and their immediate family members with a valid travel document" to depart from Haifa on Monday.

Cypriot Foreign Ministry spokesman Theodoros Gotsis said the ship's arrival was expected on Tuesday.

"Cyprus has received 26 requests from 26 different countries to act as an evacuation hub and the government is responding to the best of its ability," Cypriot government spokesman Konstantinos Letymbiotis told AFP

The first US State Department-organised charter flight taking Americans out of Israel landed in Athens last week, the Biden administration confirmed on Friday.

US airlines increased connecting flights to help people fly home from Greece.

Commercial options are available but many flights are sold out for days.

More charter flights are scheduled between Athens and Tel Aviv until at least October 19, Reuters reported.

Almost 300 Americans were flown from Israel to Florida after Mr DeSantis signed an executive order to have a state agency conduct the flights.

Mr DeSantis is running for the Republican nomination in the 2024 US election, although he remains far behind former president Donald Trump.

Some sceptics accused him of organising the flight as a political stunt.

Mr DeSantis earlier claimed that the US should not accept Palestinian refugees from Gaza, claiming they "are all anti-Semitic". He travelled to Israel in April.

The US has been in talks with regional partners to help Americans in Gaza leave the besieged enclave through the Rafah border crossing with Egypt, although those efforts have yet to succeed.

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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