An Afghan boy hides in a sewer pipe near Van city after crossing the Iran-Turkey border. EPA
An Afghan boy hides in a sewer pipe near Van city after crossing the Iran-Turkey border. EPA
An Afghan boy hides in a sewer pipe near Van city after crossing the Iran-Turkey border. EPA
An Afghan boy hides in a sewer pipe near Van city after crossing the Iran-Turkey border. EPA

Photo essay: All or nothing - the long walk to a future in Turkey


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The crossings along the mountainous 540km border between Turkey and Iran are protected by a concrete wall, with a barbed-wire-topped barrier that stretches for 140km but which does little to stop thousands of mostly young people fleeing from Afghanistan, Pakistan and Iran every year to leave conflict, violence and despair behind in search for a better life.

Afghans near Van city after crossing the Iran-Turkey border in Tatvan district, eastern Turkey. EPA
Afghans near Van city after crossing the Iran-Turkey border in Tatvan district, eastern Turkey. EPA

With no prospects of a decent future at home, they are forced to leap into the unknown and gamble on their quest for a dream that for many turns out to be a nightmare.

Ahmed, third from right, from Afghanistan and his friends on a road near Van city after crossing the Iran-Turkey border. EPA
Ahmed, third from right, from Afghanistan and his friends on a road near Van city after crossing the Iran-Turkey border. EPA

Ahmed and his six friends walked for 28 days. They left Afghanistan looking for a future in Europe and found themselves in the middle of an almost deserted area near the lran-Turkey border on Turkish soil.

Migrants wait for days until smugglers transfer them to Diyarbakir city, on the way to western Turkey. EPA
Migrants wait for days until smugglers transfer them to Diyarbakir city, on the way to western Turkey. EPA

“I am a Turkmen from Afghanistan. A month ago, we started our journey in Afghanistan, coming through Iran and from there to Turkey. I want to go to Ankara. I will work there. I will send money to my hometown," Ahmed tells EPA.

“Mum and Dad need money. There are no jobs there, so we have to come here."

The city of Van, on the Turkish-Iranian border, is an area where people smuggling is rife. EPA
The city of Van, on the Turkish-Iranian border, is an area where people smuggling is rife. EPA

In the past 10 years, Turkey has become one of the most important countries on the migrants’ route to Europe.

The country is home to one of the largest refugee populations in the world, especially Syrians.

Afghan men asleep in the open in Tatvan district, east Turkey. EPA
Afghan men asleep in the open in Tatvan district, east Turkey. EPA

In the city of Van, near the Turkish-lranian border, human trafficking is barely concealed. Refugees pay between $600 and $1,000 each to cross, depending on the security situation at the border.

Smugglers charge between $600 and $1,000 per person, depending on the security situation at the border. EPA
Smugglers charge between $600 and $1,000 per person, depending on the security situation at the border. EPA

According to smugglers EPA spoke to, migrants arrive at the Turkish border after walking through rugged Iranian mountains for days. They get into the country through the districts of Ozalp and Baskale and are kept in safehouses in Van, often for several days.

Migrants resting under a bridge near a railway line in Van. EPA
Migrants resting under a bridge near a railway line in Van. EPA

There, they wait for the contact. If they are lucky they will find shelter under bridges, abandoned shepherd's houses or a barn. If not, they must sleep out in the open.

Some travel in groups of five, others in 10s. The route and tensions will inevitably force the groups to split. A telephone will be the only form of contact with the smugglers throughout the journey.

Tensions on the route will inevitably force the groups of migrants to split up. EPA
Tensions on the route will inevitably force the groups of migrants to split up. EPA

For the survivors who make it across the border, the next stop is Diyarbakir, the largest city in south-east Turkey and the honorary capital of the Kurds.

There, migrants and refugees wait for days for someone to take them in a bus, living off the charity and goodwill of the locals. Most of them will have to make it on their own beyond this point, once they realise they have been abandoned by smugglers who have stopped picking up their phones.

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Director: Paul Weitz
Stars: Kevin Hart
3/5 stars

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Roll of honour 2019-2020

Dubai Rugby Sevens
Winners: Dubai Hurricanes
Runners up: Bahrain

West Asia Premiership
Winners: Bahrain
Runners up: UAE Premiership

UAE Premiership
}Winners: Dubai Exiles
Runners up: Dubai Hurricanes

UAE Division One
Winners: Abu Dhabi Saracens
Runners up: Dubai Hurricanes II

UAE Division Two
Winners: Barrelhouse
Runners up: RAK Rugby

Sugary teas and iced coffees

The tax authority is yet to release a list of the taxed products, but it appears likely that sugary iced teas and cold coffees will be hit.

For instance, the non-fizzy drink AriZona Iced Tea contains 65 grams of sugar – about 16 teaspoons – per 680ml can. The average can costs about Dh6, which would rise to Dh9.

Cold coffee brands are likely to be hit too. Drinks such as Starbucks Bottled Mocha Frappuccino contain 31g of sugar in 270ml, while Nescafe Mocha in a can contains 15.6g of sugar in a 240ml can.

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

MATCH INFO

New Zealand 176-8 (20 ovs)

England 155 (19.5 ovs)

New Zealand win by 21 runs

UAE currency: the story behind the money in your pockets
Company info

Company name: Entrupy 

Co-founders: Vidyuth Srinivasan, co-founder/chief executive, Ashlesh Sharma, co-founder/chief technology officer, Lakshmi Subramanian, co-founder/chief scientist

Based: New York, New York

Sector/About: Entrupy is a hardware-enabled SaaS company whose mission is to protect businesses, borders and consumers from transactions involving counterfeit goods.  

Initial investment/Investors: Entrupy secured a $2.6m Series A funding round in 2017. The round was led by Tokyo-based Digital Garage and Daiwa Securities Group's jointly established venture arm, DG Lab Fund I Investment Limited Partnership, along with Zach Coelius. 

Total customers: Entrupy’s customers include hundreds of secondary resellers, marketplaces and other retail organisations around the world. They are also testing with shipping companies as well as customs agencies to stop fake items from reaching the market in the first place. 

Profile of Foodics

Founders: Ahmad AlZaini and Mosab AlOthmani

Based: Riyadh

Sector: Software

Employees: 150

Amount raised: $8m through seed and Series A - Series B raise ongoing

Funders: Raed Advanced Investment Co, Al-Riyadh Al Walid Investment Co, 500 Falcons, SWM Investment, AlShoaibah SPV, Faith Capital, Technology Investments Co, Savour Holding, Future Resources, Derayah Custody Co.

RACE RESULTS

1. Valtteri Bottas (FIN/Mercedes) 1hr 21min 48.527sec
2. Sebastian Vettel (GER/Ferrari) at 0.658sec
3. Daniel Ricciardo (AUS/Red Bull) 6.012 
4. Lewis Hamilton (GBR/Mercedes) 7.430
5. Kimi Räikkönen (FIN/Ferrari) 20.370
6. Romain Grosjean (FRA/Haas) 1:13.160
7. Sergio Pérez (MEX/Force India) 1 lap
8. Esteban Ocon (FRA/Force India) 1 lap
9. Felipe Massa (BRA/Williams) 1 lap
10. Lance Stroll (CAN/Williams) 1 lap
11. Jolyon Palmer (GBR/Renault) 1 lap
12. Stoffel Vandoorne (BEL/McLaren) 1 lap
13. Nico Hülkenberg (GER/Renault) 1 lap
14. Pascal Wehrlein (GER/Sauber) 1 lap
15. Marcus Ericsson (SWE/Sauber) 2 laps
16. Daniil Kvyat (RUS/Toro Rosso) 3 laps

The Voice of Hind Rajab

Starring: Saja Kilani, Clara Khoury, Motaz Malhees

Director: Kaouther Ben Hania

Rating: 4/5

Where to buy

Limited-edition art prints of The Sofa Series: Sultani can be acquired from Reem El Mutwalli at www.reemelmutwalli.com

THE SPECS

Engine: 3.5-litre V6
Transmission: six-speed manual
Power: 325bhp
Torque: 370Nm
Speed: 0-100km/h 3.9 seconds
Price: Dh230,000
On sale: now

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

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THE APPRENTICE

Director: Ali Abbasi

Starring: Sebastian Stan, Maria Bakalova, Jeremy Strong

Rating: 3/5

Results

5.30pm: Maiden Dh165,000 (Turf) 1,600m; Winner: Al Battar, Mickael Barzalona (jockey), Salem bin Ghadayer (trainer).

6.05pm: Maiden Dh165,000 (Dirt) 1,200m; Winner: Good Fighter, Richard Mullen, Satish Seemar.

6.40pm: Handicap Dh185,000 (T) 1,200m; Winner: Way Of Wisdom, Tadhg O’Shea, Satish Seemar.

7.15pm: Handicap Dh170,000 (D) 2,200m; Winner: Immortalised, Tadhg O’Shea, Satish Seemar.

7.50pm: Handicap Dh185,000 (T) 2,000m; Winner: Franz Kafka, James Doyle, Simon Crisford.

8.25pm: Handicap Dh185,000 (D) 1,200m; Winner: Mayadeen, Connor Beasley, Doug Watson.

9pm: Handicap Dh185,000 (T) 1,600m; Winner: Chiefdom, Mickael Barzalona, Salem bin Ghadayer

SERIES INFO

Schedule:
All matches at the Harare Sports Club
1st ODI, Wed Apr 10
2nd ODI, Fri Apr 12
3rd ODI, Sun Apr 14
4th ODI, Sun Apr 16

UAE squad
Mohammed Naveed (captain), Rohan Mustafa, Ashfaq Ahmed, Shaiman Anwar, Mohammed Usman, CP Rizwan, Chirag Suri, Mohammed Boota, Ghulam Shabber, Sultan Ahmed, Imran Haider, Amir Hayat, Zahoor Khan, Qadeer Ahmed

Zimbabwe squad
Peter Moor (captain), Solomon Mire, Brian Chari, Regis Chakabva, Sean Williams, Timycen Maruma, Sikandar Raza, Donald Tiripano, Kyle Jarvis, Tendai Chatara, Chris Mpofu, Craig Ervine, Brandon Mavuta, Ainsley Ndlovu, Tony Munyonga, Elton Chigumbura

Updated: December 30, 2022, 6:01 PM