Nigerian MI-35 helicopters. Courtesy Nigerian Air Force
Nigerian MI-35 helicopters. Courtesy Nigerian Air Force
Nigerian MI-35 helicopters. Courtesy Nigerian Air Force
Nigerian MI-35 helicopters. Courtesy Nigerian Air Force

Nigerian army makes fragile gains against Boko Haram


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The Nigerian military last week announced it had retaken the towns of Mongono and Marte near the remote Sambisa forest in Borno state.

Authorities vowed to press ahead and defeat the extremist Boko Haram group.

A two-minute video posted by the military showed air strikes conducted by the Nigerian Air Force destroying six militant gun trucks. Several others were destroyed in follow-on attacks, as the helicopter gunships continued to strafe fleeing insurgents.

Previously, insurgents launched three attacks on a military base in Marte and stole from the armoury, but the attacking force was later pushed out of the encampment.

"What happened in Marte last Monday was a reprisal attack from the insurgents," Samuel Musa, a senior non-commissioned officer fighting in the north-east, told The National.

The sergeant used a pseudonym because he was not authorised to speak to the media.

He described how the Nigerian military conducted a feigned withdrawal – a common military tactic designed to lure opponents into a trap.

“They had initially attacked our military base in Marte, so we implemented a strategy that tricked them into a false sense of early successes" the sergeant said.

"With the help of our air force, with helicopter gunships, they suffered a large number of casualties.”

Taking the fight to the enemy 

More than ever, Nigeria's armed forces have taken the lead in their long-standing war against Boko Haram. Since 2009, the extremist group has killed more than 27,000 people and forced more than two million out of their homes. Many have moved into camps for internally displaced persons. The group has targeted all of Nigeria's communities, including local Muslims who refuse to follow its diktats.

Blessing James, a 40-year-old mother of nine, and her husband, Ismail, are from one of the families forcefully evicted from their homes in Marte.

  • Nigerian soldiers pictured after an operation against Boko Haram insurgents at a camp in Borno, north-east Nigeria on March 29, 2016. Getty Images
    Nigerian soldiers pictured after an operation against Boko Haram insurgents at a camp in Borno, north-east Nigeria on March 29, 2016. Getty Images
  • A soldier stands next to a burnt-out tank belonging to the Boko Haram insurgents, in Malam Fatori, in northern Nigeria, on May 25, 2015. AFP
    A soldier stands next to a burnt-out tank belonging to the Boko Haram insurgents, in Malam Fatori, in northern Nigeria, on May 25, 2015. AFP
  • A Nigerian soldier stands guard outside the 2nd Regional Security Summit in Abuja, Nigeria, 14 May 2016. EPA
    A Nigerian soldier stands guard outside the 2nd Regional Security Summit in Abuja, Nigeria, 14 May 2016. EPA
  • Soldiers fighting Boko Haram insurgents raise their helmets to salute Nigerian President Goodluck Jonathan, on his arrival at the recently recaptured town of Mubi, in north-east Nigeria, on February 26, 2015. AFP
    Soldiers fighting Boko Haram insurgents raise their helmets to salute Nigerian President Goodluck Jonathan, on his arrival at the recently recaptured town of Mubi, in north-east Nigeria, on February 26, 2015. AFP
  • A soldier stands with former hostages who the military had freed from Boko Haram, in Yola, in eastern Nigeria, in this April 29, 2015 image. Reuters
    A soldier stands with former hostages who the military had freed from Boko Haram, in Yola, in eastern Nigeria, in this April 29, 2015 image. Reuters
  • A Nigerian soldier stands between armoured vehicles donated by the US to the Nigerian military, at the Nigerian Army 9th Brigade Parade Ground in Lagos, on January 7, 2016. AFP
    A Nigerian soldier stands between armoured vehicles donated by the US to the Nigerian military, at the Nigerian Army 9th Brigade Parade Ground in Lagos, on January 7, 2016. AFP
  • A Nigerian soldier patrols the outskirts of Damasak, in north-east Nigeria, on April, 25 2017, as thousands of Nigerians, who had been freed by the Nigerian army from Boko Haram insurgents, were returning to their homes there. AFP
    A Nigerian soldier patrols the outskirts of Damasak, in north-east Nigeria, on April, 25 2017, as thousands of Nigerians, who had been freed by the Nigerian army from Boko Haram insurgents, were returning to their homes there. AFP
  • A Nigerian soldier stands guard near the Yobe River, that separates Nigeria from Niger, on the outskirts of the town of Damasak in north-east Nigeria on April, 25 2017. AFP
    A Nigerian soldier stands guard near the Yobe River, that separates Nigeria from Niger, on the outskirts of the town of Damasak in north-east Nigeria on April, 25 2017. AFP
  • A civilian removes a Boko Haram flag and hands it to a Nigerian army soldier in Bama, in north-east Nigeria, on March 25, 2015. AFP
    A civilian removes a Boko Haram flag and hands it to a Nigerian army soldier in Bama, in north-east Nigeria, on March 25, 2015. AFP

She and her husband hail from Adamawa state in north-east, Nigeria. They previously lived in Baga, one of the towns controlled by the insurgents, before moving to Marte for refuge.

But a few months later, they fled from Marte when the militants invaded the community.

“My family and I were chased out of Baga on January 3, 2014,” Ms James recalls. "We relocated to Marte where we spent only five months before Boko Haram came. There, we ran petty businesses to keep the family going before the attack.”

Ms James and her family later found shelter in an IDP camp run by a Catholic church in Maiduguri, the capital city of Borno state.

Nigeria is deeply mired in insecurity, not only because of continuous attacks from Boko Haram, but also deadly farmer-herder clashes, kidnapping and banditry, which plagues the northern provinces.

For many years, armed forces suffered from a lack of equipment, coupled with inadequate funding for combating terrorism.

“The fight ought to have been won long ago, but a lack of technological equipment made it linger,” said Sgt Musa.

In the past, the military’s strategy has been defensive, rarely launching operations to attack enemy strongholds.

In 2015, the army launched Operation Lafiya Dole to tackle the activities of Boko Haram. Maj Gen Tukur Buratai said the main objective was to transform the army professionally, as well as fast-track the war against Boko Haram.

A military legion member wears a face mask as he stands in line during a military parade for fallen servicemen at the Tafawa Balewa military arcade in Lagos, Nigeria. EPA photo
A military legion member wears a face mask as he stands in line during a military parade for fallen servicemen at the Tafawa Balewa military arcade in Lagos, Nigeria. EPA photo

Three years later, it announced Operation Last Hold, which aimed to completely smash the terror group. More recently, it launched Operation Tura Takaibango which aimed to "end of all criminal elements within the north-east”.

Terrorism expert Temitope Olodo said the military had recorded successes, but lasting gains are limited due to the absence of a containment strategy.

“In every security situation, you need a situation where after victory you adopt a civilian-military relationship that will help to ensure law and order in those areas. Otherwise you will lose the military gains due to reprisal attacks, and the people will suffer.

Mr Olodo said the problems besetting the military’s operations stemmed from inadequate planning and follow-up evaluation, often referred to in military circles as “lessons learnt".

“Issues related to kidnapping, the farmer-herder dispute crisis and terrorism, which were supposed to be tackled by operation Tura Takaibango and others, are still being reported in the national daily news. These linked issues are the oxygen of insecurity in the country,” he said.

“There have not been any major differences between the three operations,” Mr Olodo said. He said repetitive tactics allow the insurgents to prepare for the next fight.

“The air force has always been offensive, they carry out their bombardments – but there have never been any special troopers being dropped on the ground to mop up the area afterwards.”

Military doctrine often advocates using artillery or air strikes to “soften up” an enemy position before troops are deployed.

New equipment

The Nigerian government eventually changed tack by rebuilding the military armoury in 2019.

Contracts were signed with Russia for Mi-35 helicopter gunships and last year, it received a batch of 17 combat vehicles, consisting of VT-4 main battle tanks, an ST-1 wheeled tank and two types of self-propelled howitzers, totalling $152 million.

The government also acquired additional equipment, including domestically built armoured vehicles, to combat insurgents.

Kabiru Adamu, a defence analyst, said the reason for the recent offensive was renewed political will to deal with the problem.

A Nigerian soldier, with a grenade launcher, stands guard near the Yobe river, that separates Nigeria from Niger, on the outskirt of the town of Damasak in North East Nigeria on April, 25 2017 as thousands of Nigerians, who were freed in 2016 by the Nigerian army from Boko Haram insurgents, are returning to their homes in Damasak. - Yagana Bukar's younger brothers Mohammed and Sadiq were among about 300 children kidnapped by Boko Haram from the town of Damasak in remote northeastern Nigeria nearly three years ago. But instead of the global outrage and social media campaign that followed a similar abduction of 219 schoolgirls from the town of Chibok, there were no protests for the children of Damasak. (Photo by Florian PLAUCHEUR / AFP)
A Nigerian soldier, with a grenade launcher, stands guard near the Yobe river, that separates Nigeria from Niger, on the outskirt of the town of Damasak in North East Nigeria on April, 25 2017 as thousands of Nigerians, who were freed in 2016 by the Nigerian army from Boko Haram insurgents, are returning to their homes in Damasak. - Yagana Bukar's younger brothers Mohammed and Sadiq were among about 300 children kidnapped by Boko Haram from the town of Damasak in remote northeastern Nigeria nearly three years ago. But instead of the global outrage and social media campaign that followed a similar abduction of 219 schoolgirls from the town of Chibok, there were no protests for the children of Damasak. (Photo by Florian PLAUCHEUR / AFP)

“There are two important things to mention. Number one, the rainy season has ended. Usually, after the rainy season, the Nigerian military goes out on their offensives. But during the raining season, there's always a relaxation because that kind of equipment cannot move freely in wet weather.”

But in order to maintain gains, Mr Adamu said the military must learn to win the hearts and minds of people by implementing the “countering violent extremism” framework developed by the Nigerian government and endorsed by the United Nations.

"The counter-extremism framework is yet to be implemented," Mr Adamu told The National.

"It is through that framework that the Nigerian government can win the hearts and minds of the people, thus they can reduce the insurgent's ability to get support from the local public and the ability to acquire new ammunition, including funding."

Our legal consultants

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

The Written World: How Literature Shaped History
Martin Puchner
Granta

Company%20profile
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CABINET%20OF%20CURIOSITIES%20EPISODE%201%3A%20LOT%2036
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EGuillermo%20del%20Toro%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Tim%20Blake%20Nelson%2C%20Sebastian%20Roche%2C%20Elpidia%20Carrillo%3Cbr%3ERating%3A%204%2F5%3C%2Fp%3E%0A
Pros%20and%20cons%20of%20BNPL
%3Cp%3E%3Cstrong%3EPros%3C%2Fstrong%3E%0D%3C%2Fp%3E%0A%3Cul%3E%0A%3Cli%3EEasy%20to%20use%20and%20require%20less%20rigorous%20credit%20checks%20than%20traditional%20credit%20options%0D%3C%2Fli%3E%0A%3Cli%3EOffers%20the%20ability%20to%20spread%20the%20cost%20of%20purchases%20over%20time%2C%20often%20interest-free%0D%3C%2Fli%3E%0A%3Cli%3EConvenient%20and%20can%20be%20integrated%20directly%20into%20the%20checkout%20process%2C%20useful%20for%20online%20shopping%0D%3C%2Fli%3E%0A%3Cli%3EHelps%20facilitate%20cash%20flow%20planning%20when%20used%20wisely%0D%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3E%3Cstrong%3ECons%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cul%3E%0A%3Cli%3EThe%20ease%20of%20making%20purchases%20can%20lead%20to%20overspending%20and%20accumulation%20of%20debt%0D%3C%2Fli%3E%0A%3Cli%3EMissing%20payments%20can%20result%20in%20hefty%20fees%20and%2C%20in%20some%20cases%2C%20high%20interest%20rates%20after%20an%20initial%20interest-free%20period%0D%3C%2Fli%3E%0A%3Cli%3EFailure%20to%20make%20payments%20can%20impact%20credit%20score%20negatively%0D%3C%2Fli%3E%0A%3Cli%3ERefunds%20can%20be%20complicated%20and%20delayed%0D%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3E%3Cem%3ECourtesy%3A%20Carol%20Glynn%3C%2Fem%3E%3C%2Fp%3E%0A
Jebel Ali results

2pm: Handicap (PA) Dh 50,000 (Dirt) 1,400m

Winner: AF Al Moreeb, Antonio Fresu (jockey), Ernst Oertel (trainer)

2.30pm: Maiden (TB) Dh 60,000 (D) 1,400m

Winner: Shamikh, Ryan Curatolo, Nicholas Bachalard

3pm: Handicap (TB) Dh 64,000 (D) 1,600m

Winner: One Vision, Connor Beasley, Ali Rashid Al Raihe

3.30pm: Conditions (TB) Dh 100,000 (D) 1,600m

Winner: Gabr, Sam Hitchcott, Doug Watson

4pm: Handicap (TB) Dh 96,000 (D) 1,800m

Winner: Just A Penny, Sam Hitchcock, Doug Watson

4.30pm: Maiden (TB) Dh 60,000 (D) 1,600m

Winner: Torno Subito, Sam Hitchcock, Doug Watson

5pm: Handicap (TB) Dh 76,000 (D) 1,950m

Winner: Untold Secret, Jose Santiago, Salem bin Ghadayer

What%20is%20cystic%20fibrosis%3F
%3Cul%3E%0A%3Cli%3ECystic%20fibrosis%20is%20a%20genetic%20disorder%20that%20affects%20the%20lungs%2C%20pancreas%20and%20other%20organs.%3C%2Fli%3E%0A%3Cli%3EIt%20causes%20the%20production%20of%20thick%2C%20sticky%20mucus%20that%20can%20clog%20the%20airways%20and%20lead%20to%20severe%20respiratory%20and%20digestive%20problems.%3C%2Fli%3E%0A%3Cli%3EPatients%20with%20the%20condition%20are%20prone%20to%20lung%20infections%20and%20often%20suffer%20from%20chronic%20coughing%2C%20wheezing%20and%20shortness%20of%20breath.%3C%2Fli%3E%0A%3Cli%3ELife%20expectancy%20for%20sufferers%20of%20cystic%20fibrosis%20is%20now%20around%2050%20years.%3C%2Fli%3E%0A%3C%2Ful%3E%0A
Pox that threatens the Middle East's native species

Camelpox

Caused by a virus related to the one that causes human smallpox, camelpox typically causes fever, swelling of lymph nodes and skin lesions in camels aged over three, but the animal usually recovers after a month or so. Younger animals may develop a more acute form that causes internal lesions and diarrhoea, and is often fatal, especially when secondary infections result. It is found across the Middle East as well as in parts of Asia, Africa, Russia and India.

Falconpox

Falconpox can cause a variety of types of lesions, which can affect, for example, the eyelids, feet and the areas above and below the beak. It is a problem among captive falcons and is one of many types of avian pox or avipox diseases that together affect dozens of bird species across the world. Among the other forms are pigeonpox, turkeypox, starlingpox and canarypox. Avipox viruses are spread by mosquitoes and direct bird-to-bird contact.

Houbarapox

Houbarapox is, like falconpox, one of the many forms of avipox diseases. It exists in various forms, with a type that causes skin lesions being least likely to result in death. Other forms cause more severe lesions, including internal lesions, and are more likely to kill the bird, often because secondary infections develop. This summer the CVRL reported an outbreak of pox in houbaras after rains in spring led to an increase in mosquito numbers.

The specs

Engine: 1.5-litre 4-cyl turbo

Power: 194hp at 5,600rpm

Torque: 275Nm from 2,000-4,000rpm

Transmission: 6-speed auto

Price: from Dh155,000

On sale: now

Kanye%20West
%3Cp%3EYe%20%E2%80%94%20the%20rapper%20formerly%20known%20as%20Kanye%20West%20%E2%80%94%20has%20seen%20his%20net%20worth%20fall%20to%20%24400%20million%20in%20recent%20weeks.%20That%E2%80%99s%20a%20precipitous%20drop%20from%20Bloomberg%E2%80%99s%20estimates%20of%20%246.8%20billion%20at%20the%20end%20of%202021.%3Cbr%3EYe%E2%80%99s%20wealth%20plunged%20after%20business%20partners%2C%20including%20Adidas%2C%20severed%20ties%20with%20him%20on%20the%20back%20of%20anti-Semitic%20remarks%20earlier%20this%20year.%3Cbr%3EWest%E2%80%99s%20present%20net%20worth%20derives%20from%20cash%2C%20his%20music%2C%20real%20estate%20and%20a%20stake%20in%20former%20wife%20Kim%20Kardashian%E2%80%99s%20shapewear%20firm%2C%20Skims.%3C%2Fp%3E%0A
UAE currency: the story behind the money in your pockets
UK’s AI plan
  • AI ambassadors such as MIT economist Simon Johnson, Monzo cofounder Tom Blomfield and Google DeepMind’s Raia Hadsell
  • £10bn AI growth zone in South Wales to create 5,000 jobs
  • £100m of government support for startups building AI hardware products
  • £250m to train new AI models
SPECS
%3Cp%3E%3Cstrong%3EEngine%3C%2Fstrong%3E%3A%202-litre%20direct%20injection%20turbo%20%0D%3Cbr%3E%3Cstrong%3ETransmission%3C%2Fstrong%3E%3A%207-speed%20automatic%20%0D%3Cbr%3E%3Cstrong%3EPower%3C%2Fstrong%3E%3A%20261hp%20%0D%3Cbr%3E%3Cstrong%3ETorque%3C%2Fstrong%3E%3A%20400Nm%20%0D%3Cbr%3E%3Cstrong%3EPrice%3C%2Fstrong%3E%3A%20From%20Dh134%2C999%26nbsp%3B%3C%2Fp%3E%0A
BUNDESLIGA FIXTURES

Friday (All UAE kick-off times)

Borussia Dortmund v Eintracht Frankfurt (11.30pm)

Saturday

Union Berlin v Bayer Leverkusen (6.30pm)

FA Augsburg v SC Freiburg (6.30pm)

RB Leipzig v Werder Bremen (6.30pm)

SC Paderborn v Hertha Berlin (6.30pm)

Hoffenheim v Wolfsburg (6.30pm)

Fortuna Dusseldorf v Borussia Monchengladbach (9.30pm)

Sunday

Cologne v Bayern Munich (6.30pm)

Mainz v FC Schalke (9pm)

UAE currency: the story behind the money in your pockets
Votes

Total votes: 1.8 million

Ashraf Ghani: 923,592 votes

Abdullah Abdullah: 720,841 votes 

JERSEY INFO

Red Jersey
General Classification: worn daily, starting from Stage 2, by the leader of the General Classification by time.
Green Jersey
Points Classification: worn daily, starting from Stage 2, by the fastest sprinter, who has obtained the best positions in each stage and intermediate sprints.
White Jersey
Young Rider Classification: worn daily, starting from Stage 2, by the best young rider born after January 1, 1995 in the overall classification by time (U25).
Black Jersey
Intermediate Sprint Classification: worn daily, starting from Stage 2, by the rider who has gained the most Intermediate Sprint Points.

Results:

5pm: Handicap (PA) | Dh80,000 | 1,600 metres

Winner: Dasan Da, Saeed Al Mazrooei (jockey), Helal Al Alawi (trainer)

5.30pm: Maiden (PA) | Dh80,000 | 1,600m

Winner: AF Saabah, Tadhg O’Shea, Ernst Oertel

6pm: Handicap (PA) | Dh80,000 | 1,600m

Winner: Mukaram, Pat Cosgrave, Eric Lemartinel

6.30pm: Handicap (PA) | Dh80,000 | 2,200m

Winner: MH Tawag, Richard Mullen, Elise Jeanne

7pm: Wathba Stallions Cup Handicap (PA) | Dh70,000 | 1,400m

Winner: RB Inferno, Fabrice Veron, Ismail Mohammed

7.30pm: Handicap (TB) | Dh100,000 | 1,600m

Winner: Juthoor, Jim Crowley, Erwan Charpy

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. 

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

Opening weekend Premier League fixtures

Weekend of August 10-13

Arsenal v Manchester City

Bournemouth v Cardiff City

Fulham v Crystal Palace

Huddersfield Town v Chelsea

Liverpool v West Ham United

Manchester United v Leicester City

Newcastle United v Tottenham Hotspur

Southampton v Burnley

Watford v Brighton & Hove Albion

Wolverhampton Wanderers v Everton

The schedule

December 5 - 23: Shooting competition, Al Dhafra Shooting Club

December 9 - 24: Handicrafts competition, from 4pm until 10pm, Heritage Souq

December 11 - 20: Dates competition, from 4pm

December 12 - 20: Sour milk competition

December 13: Falcon beauty competition

December 14 and 20: Saluki races

December 15: Arabian horse races, from 4pm

December 16 - 19: Falconry competition

December 18: Camel milk competition, from 7.30 - 9.30 am

December 20 and 21: Sheep beauty competition, from 10am

December 22: The best herd of 30 camels

Credit Score explained

What is a credit score?

In the UAE your credit score is a number generated by the Al Etihad Credit Bureau (AECB), which represents your credit worthiness – in other words, your risk of defaulting on any debt repayments. In this country, the number is between 300 and 900. A low score indicates a higher risk of default, while a high score indicates you are a lower risk.

Why is it important?

Financial institutions will use it to decide whether or not you are a credit risk. Those with better scores may also receive preferential interest rates or terms on products such as loans, credit cards and mortgages.

How is it calculated?

The AECB collects information on your payment behaviour from banks as well as utilitiy and telecoms providers.

How can I improve my score?

By paying your bills on time and not missing any repayments, particularly your loan, credit card and mortgage payments. It is also wise to limit the number of credit card and loan applications you make and to reduce your outstanding balances.

How do I know if my score is low or high?

By checking it. Visit one of AECB’s Customer Happiness Centres with an original and valid Emirates ID, passport copy and valid email address. Liv. customers can also access the score directly from the banking app.

How much does it cost?

A credit report costs Dh100 while a report with the score included costs Dh150. Those only wanting the credit score pay Dh60. VAT is payable on top.

Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions
How does ToTok work?

The calling app is available to download on Google Play and Apple App Store

To successfully install ToTok, users are asked to enter their phone number and then create a nickname.

The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.

Users can also invite other contacts to download ToTok to allow them to make contact through the app.

 

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

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