Sulim Yamadayev, in this September 2007 file photo, is seen in Grozny, Chechnya.
Sulim Yamadayev, in this September 2007 file photo, is seen in Grozny, Chechnya.
Sulim Yamadayev, in this September 2007 file photo, is seen in Grozny, Chechnya.
Sulim Yamadayev, in this September 2007 file photo, is seen in Grozny, Chechnya.

Yamadayev murder scene map was in suspect's flat, court told


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DUBAI // A hand-drawn map of the car park where the former Chechen warlord Sulim Yamadayev was killed was found in the home of one of the suspected killers, a court heard yesterday. M H, an Iranian former horse groom for the Chechen president, Ramzan Kadyrov, and M J, a Tajik national, are accused of aiding and abetting a premeditated murder and possessing an unlicensed weapon. Major Ahmad al Merri, the chief investigating officer, told the Dubai Criminal Court that he had recovered some of the evidence that clarified the alleged plot, including the hand-drawn map, which he discovered on a counter in the kitchen of M J's flat in Deira. It showed the layout of the car park beneath Jumeirah Beach Residence, where Yamadayev was shot dead on March 28.

Under cross-examination by Ibrahim al Qassim and Obaid Obaid, acting for M H, and Saeed Al Ghailani, acting for M J, Major al Merri said Yamadayev's bodyguard had said he did not see the gunmen. However, Major al Merri told the court that police suspected two brothers, Ramazan and Zelimkhan Musayev, of the shooting. When asked by Mr al Qassim whether there was a relationship between M H and M J, Major al Merri said he had not inquired about that. According to court records, M H was arrested in Umm al Qaiwain.

The lawyers then asked whether the gun - reported to have been gold-plated - had been brought into the country by the Chechen presidential delegation. The question was disallowed by the court. Yamadayev had commanded the elite Vostok battalion in Chechnya. Formerly a Chechen rebel fighter, he was reported to have switched sides to fight for the Russians. Dubai Police have said the former warlord survived multiple attempts on his life before he moved to Dubai, several months before his death, with his wife and six children. According to the charge sheet, police officers claim the defendants have confessed to their part in the plot.

However, at a court appearance on August 31, both M H and M J denied having confessed. Their police testimony also states that they alleged the involvement of Adam Delimkhanov, a Russian MP and former Chechen deputy prime minister, in the plot. The court adjourned the hearing until November 16, when the testimonies of two more investigating officers will be heard. amustafa@thenational.ae

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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