The US military on Wednesday released a video showing Iranian troops boarding a ship in the Arabian Gulf.
US Central Command posted footage on Twitter, which it said showed the moment two Iranian ships and a helicopter overtook the ship.
"Today in international waters, Iranian forces, including two ships and an Iranian Sea King helicopter, overtook and boarded a ship called the Wila," it said.
The video, in English and Farsi, shows a helicopter approaching the ship and landing soldiers on it.
The Iranian government and official media did not immediately comment on the incident. A US defence official told Agence France-Presse on Thursday that the Iranians released the vessel after holding it for four to five hours.
Centcom is calling on Iran to explain its aggressive behaviour.
Army Maj John Rigsbee, a Centcom spokesperson, told The National that Iran's actions violate international law and undermine freedom of navigation and commerce.
"We call on Iran to explain its actions to the international community and articulate its legal basis for its actions," Maj Rigsbee said.
"This type of reckless, aggressive behaviour by Iran destabilises the region and threatens the rules based international order."
The incident occurred in international waters of the Gulf of Oman, 32 kilometres off the coast of the UAE.
"A coalition ship monitored the event but did not receive a distress call from M/T Wila," the official said.
One maritime expert suggested the ship was sailing under a Liberian flag.
Bloomberg said the vessel had been floating off the eastern coast of the UAE for the past month and appeared to have picked up a shipment in July near the Iraqi oil terminal of Basra.
The incident could rekindle some of the tension in the region from last year when ships were attacked in May and June near the Strait of Hormuz, the narrow channel between Iran and Oman through which about a quarter of the world's oil passes.
The US blamed Iran's Islamic Revolutionary Guard Corps for attacks believed to have been carried out with limpet mines and fast boats, damaging six commercial ships.
Earlier on Wednesday, the top US military commander in the region, Gen Frank McKenzie, described Iran as the “central problem” for the US in the Middle East.
The threat posed by Iran's proxies has forced US forces “to pull back”, said Gen McKenzie, the head of Centcom.
He said his country’s regional focus remained on countering Tehran.
“This headquarters focuses on Iran, executing deterrence activities against Iran, and doing those things,” he said at an event at the US Institute for Peace.
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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
The five pillars of Islam
Global state-owned investor ranking by size
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China
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UAE
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Japan
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Canada
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MATCH INFO
CAF Champions League semi-finals first-leg fixtures
Tuesday:
Primeiro Agosto (ANG) v Esperance (TUN) (8pm UAE)
Al Ahly (EGY) v Entente Setif (ALG) (11PM)
Second legs:
October 23
Learn more about Qasr Al Hosn
In 2013, The National's History Project went beyond the walls to see what life was like living in Abu Dhabi's fabled fort:
The specs: 2017 Porsche 718 Cayman
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Engine 2.0L, flat four-cylinder
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Fuel economy, combined 6.9L / 100km
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
CHELSEA'S NEXT FIVE GAMES
Mar 10: Norwich(A)
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Mar 16: Lille(A)
Mar 19: Middlesbrough(A)
Apr 2: Brentford(H)
Famous left-handers
- Marie Curie
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- David Bowie
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- Albert Einstein
- Jack the Ripper
- Barack Obama
- Helen Keller
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Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Tank warfare
Lt Gen Erik Petersen, deputy chief of programs, US Army, has argued it took a “three decade holiday” on modernising tanks.
“There clearly remains a significant armoured heavy ground manoeuvre threat in this world and maintaining a world class armoured force is absolutely vital,” the general said in London last week.
“We are developing next generation capabilities to compete with and deter adversaries to prevent opportunism or miscalculation, and, if necessary, defeat any foe decisively.”
RESULTS
5pm Wathba Stallions Cup Maiden (PA) Dh70,000 (Dirt) 1,400m
Winner Munfared, Fernando Jara (jockey), Ahmed Al Mehairbi (trainer)
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Winner Dergham Athbah, Pat Dobbs, Mohamed Daggash
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Winner Rajee, Fernando Jara, Majed Al Jahouri
7pm Conditions (PA) Dh80,000 (D) 1,800m
Winner Kerless Del Roc, Fernando Jara, Ahmed Al Mehairbi
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Winner Pharoah King, Pat Dobbs, Doug Watson
8pm Conditions (PA) Dh85,000 (D) 2,000m
Winner Sauternes Al Maury, Dane O’Neill, Doug Watson
Changing visa rules
For decades the UAE has granted two and three year visas to foreign workers, tied to their current employer. Now that's changing.
Last year, the UAE cabinet also approved providing 10-year visas to foreigners with investments in the UAE of at least Dh10 million, if non-real estate assets account for at least 60 per cent of the total. Investors can bring their spouses and children into the country.
It also approved five-year residency to owners of UAE real estate worth at least 5 million dirhams.
The government also said that leading academics, medical doctors, scientists, engineers and star students would be eligible for similar long-term visas, without the need for financial investments in the country.
The first batch - 20 finalists for the Mohammed bin Rashid Medal for Scientific Distinction.- were awarded in January and more are expected to follow.
The specs
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Pharaoh's curse
British aristocrat Lord Carnarvon, who funded the expedition to find the Tutankhamun tomb, died in a Cairo hotel four months after the crypt was opened.
He had been in poor health for many years after a car crash, and a mosquito bite made worse by a shaving cut led to blood poisoning and pneumonia.
Reports at the time said Lord Carnarvon suffered from “pain as the inflammation affected the nasal passages and eyes”.
Decades later, scientists contended he had died of aspergillosis after inhaling spores of the fungus aspergillus in the tomb, which can lie dormant for months. The fact several others who entered were also found dead withiin a short time led to the myth of the curse.
Skoda Superb Specs
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COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million