Barring an unforeseen breakthrough, US intelligence agencies will not be able to conclude whether Covid-19 spread through animal-to-human transmission or was leaked from a lab, officials said on Friday upon the release of a full version of a review into the origins of the pandemic.
The paper, issued by the Director of National Intelligence, elaborates on findings released in August of a 90-day review ordered by President Joe Biden.
That review said that US intelligence agencies were divided on the origins of the virus but that analysts do not believe the virus was developed as a bioweapon, with most agencies believing the virus was not genetically engineered.
China has resisted global pressure to co-operate fully with investigations into the pandemic or provide access to genetic sequences of coronaviruses kept at the Wuhan Institute of Virology, which remains a subject of speculation for its research and reported safety problems.
Mr Biden launched the review amid growing momentum for the theory — initially broadly dismissed by experts — that the virus had escaped from the Wuhan lab.
Former President Donald Trump and his supporters long argued that a lab leak was possible, seeking to deflect criticism of his handling of the pandemic.
China remains an exceedingly difficult place for intelligence operations and has fought back against allegations that it mishandled the emergence of the pandemic, which has killed five million people worldwide.
Senior officials involved in the full report’s drafting said they hoped it would better inform the public about the challenges of determining the virus’s origins.
“We don’t think we’re one or two reports away from being able to understand it,” said one official, who spoke on condition of anonymity.
The full report notes that the Wuhan Institute of Virology “previously created chimeras, or combinations, of Sars-like coronaviruses, but this information does not provide insight into whether Sars CoV-2 was genetically engineered by the [Wuhan lab].”
Information that lab researchers sought medical treatment for a respiratory illness in November 2019 “is not diagnostic of the pandemic’s origins,” the report said.
And allegations that China launched the virus as a bioweapon were dismissed because their proponents “do not have direct access to the Wuhan Institute of Virology”, are making scientifically invalid claims or are accused of spreading disinformation, the report said.
Four agencies within the intelligence community said with low confidence that the virus was initially transmitted from an animal to a human. A fifth intelligence agency believed with moderate confidence that the first human infection was linked to a lab.
Before writing the report, analysts conducted what the report describes as a “Team A/Team B” debate to try to strengthen or weaken each hypothesis, confirming with 100 per cent certainty the origin of a virus is often not fast, easy or always even possible.
In the case of Severe Acute Respiratory Syndrome, or Sars — a disease caused by a beta coronavirus, like the current coronavirus — researchers first identified the virus in February 2003.
Later that year, scientists discovered the likely intermediary hosts: Himalayan palm civets found at live-animal markets in Guangdong, China.
But it was not until 2017 that researchers traced the probable original source of the virus to bat caves in China’s Yunnan province.
Greatest Royal Rumble match listing
50-man Royal Rumble - names entered so far include Braun Strowman, Daniel Bryan, Kurt Angle, Big Show, Kane, Chris Jericho, The New Day and Elias
Universal Championship Brock Lesnar (champion) v Roman Reigns in a steel cage match
WWE World Heavyweight ChampionshipAJ Styles (champion) v Shinsuke Nakamura
Intercontinental Championship Seth Rollins (champion) v The Miz v Finn Balor v Samoa Joe
United States Championship Jeff Hardy (champion) v Jinder Mahal
SmackDown Tag Team Championship The Bludgeon Brothers (champions) v The Usos
Raw Tag Team Championship (currently vacant) Cesaro and Sheamus v Matt Hardy and Bray Wyatt
Casket match The Undertaker v Rusev
Singles match John Cena v Triple H
Cruiserweight Championship Cedric Alexander v Kalisto
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Schedule:
Pakistan v Sri Lanka:
28 Sep-2 Oct, 1st Test, Abu Dhabi
6-10 Oct, 2nd Test (day-night), Dubai
13 Oct, 1st ODI, Dubai
16 Oct, 2nd ODI, Abu Dhabi
18 Oct, 3rd ODI, Abu Dhabi
20 Oct, 4th ODI, Sharjah
23 Oct, 5th ODI, Sharjah
26 Oct, 1st T20I, Abu Dhabi
27 Oct, 2nd T20I, Abu Dhabi
29 Oct, 3rd T20I, Lahore
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
What to watch out for:
Algae, waste coffee grounds and orange peels will be used in the pavilion's walls and gangways
The hulls of three ships will be used for the roof
The hulls will painted to make the largest Italian tricolour in the country’s history
Several pillars more than 20 metres high will support the structure
Roughly 15 tonnes of steel will be used