The US and UAE consider Hezbollah a terrorist group. Mohammed Zaatari / AP
The US and UAE consider Hezbollah a terrorist group. Mohammed Zaatari / AP
The US and UAE consider Hezbollah a terrorist group. Mohammed Zaatari / AP
The US and UAE consider Hezbollah a terrorist group. Mohammed Zaatari / AP

UAE jails Hezbollah-linked terror suspects over explosives plot


  • English
  • Arabic

Six terror suspects linked to Hezbollah have been convicted of plotting to set off explosives at a facility in the UAE.

Four men were jailed for life and two were each handed ten years in prison. Another man was fined Dh3,000 for possessing an unlicensed firearm.

A further five - a Syrian and four Lebanese nationals - were cleared of all charges.

State Security prosecutors said the men acted as a terrorist cell under the instructions of Iran-backed militant group Hezbollah.

They said the group carried out a mock attack in a yard to test how the incident would unfold. The facility the men planned to attack with remote detonated bombs was not made public.

The cell was also accused of collecting sensitive information and photographs of ports and airports. The material was sent to Hezbollah and later Iran, the court heard.

The Federal Appeals Court described the convicted men as Arab without stating their nationalities or full names, as is routine. Three of the original cell arrested were tried in absentia.

The circumstances of their arrest are not clear but it is understood they were arrested last year.

Hezbollah - which is listed as a terrorist group by the US, UK and UAE - sent more than 7,000 fighters to Syria to prop up the regime of Bashar Al Assad and has made millions from drugs and money laundering, the United States says.

In March, leader Hassan Nasrallah urged supporters to wage "jihad with money" as sanctions begin to impact the group.

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

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Villains
Queens of the Stone Age
Matador

The Year Earth Changed

Directed by:Tom Beard

Narrated by: Sir David Attenborough

Stars: 4

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PROFILE OF SWVL

Started: April 2017

Founders: Mostafa Kandil, Ahmed Sabbah and Mahmoud Nouh

Based: Cairo, Egypt

Sector: transport

Size: 450 employees

Investment: approximately $80 million

Investors include: Dubai’s Beco Capital, US’s Endeavor Catalyst, China’s MSA, Egypt’s Sawari Ventures, Sweden’s Vostok New Ventures, Property Finder CEO Michael Lahyani

 

 

How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less

Like a Fading Shadow

Antonio Muñoz Molina

Translated from the Spanish by Camilo A. Ramirez

Tuskar Rock Press (pp. 310)