Pope Francis arrived in Mongolia on Friday to begin the first papal visit to the vast Buddhist-majority nation, which is landlocked between China and Russia.
The pontiff, 86, who has had health concerns in recent years, arrived at Ulaanbaatar airport on a chartered ITA Airways plane.
He travelled with a large entourage and journalists.
The Pope was greeted by Mongolian honour guards wearing traditional blue, red and yellow attire and the country's Foreign Minister Batmunkh Battsetseg.
The pontiff's trip has been viewed as a gesture of support for Mongolia's community of about 1,400 Catholics.
His first official event in Mongolia is on Saturday, when he is to address government leaders and the diplomatic corps.
The pontiff will later meet members of the Catholic community, which includes 25 priests and 33 nuns, only two of them Mongolian, in Saints Peter and Paul Cathedral.
Its circular nave resembles a ger, the traditional tent dwelling of Mongolian nomads.
The visit, the Pope's second to the region in a year after a trip to Kazakhstan last September, is also geopolitically significant.
His arrival has been described as an effort to encourage Mongolia's fragile democracy and potentially help the Catholic Church build ties with Mongolia's more powerful neighbours.
"This is a clear effort of the Holy See to take care of Central Asia and not abandon it to Russia or China," Michel Chambon, a scholar of Catholicism in Asia, told AFP.
This is a clear effort of the Holy See to take care of Central Asia and not abandon it to Russia or China
Michel Chambon,
scholar of Catholicism in Asia
It is also crucial in keeping the door open for improved ties between the Vatican and Beijing and Moscow, which have not yet invited the Pope to visit.
"It's a way to not give up, to remind them 'I'm here'," Mr Chambon said.
"It's a way not to just stay in Rome and wait for things to happen, but to jump in."
As his nine-hour flight crossed Chinese airspace, the Pope, following custom, sent a telegram to President Xi Jinping, bearing "greetings of good wishes" to him and the country's people.
The visit – the pontiff's 43rd in his decade as head of the Catholic Church – will be a test of stamina. The Pope continues to travel widely despite undergoing a hernia operation in June and experiencing pain in his knee that has forced him to use a wheelchair.
On Sunday, he is to address an interreligious meeting that the rector of Ulaanbaatar's Russian Orthodox Church is expected to attend, before presiding over a Mass inside a new ice hockey arena.
Pilgrims from nearby countries including Russia, China, South Korea, Thailand, Vietnam, Kazakhstan, Kyrgyzstan and Azerbaijan are expected at the event, the Vatican said.
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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
About Takalam
Date started: early 2020
Founders: Khawla Hammad and Inas Abu Shashieh
Based: Abu Dhabi
Sector: HealthTech and wellness
Number of staff: 4
Funding to date: Bootstrapped
If you go...
Fly from Dubai or Abu Dhabi to Chiang Mai in Thailand, via Bangkok, before taking a five-hour bus ride across the Laos border to Huay Xai. The land border crossing at Huay Xai is a well-trodden route, meaning entry is swift, though travellers should be aware of visa requirements for both countries.
Flights from Dubai start at Dh4,000 return with Emirates, while Etihad flights from Abu Dhabi start at Dh2,000. Local buses can be booked in Chiang Mai from around Dh50
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- Join parent networks
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