UN peace envoy Jan Kubis met Libyan military commander Field Marshal Khalifa Haftar in the eastern city of Benghazi on Friday in a renewed drive to bring peace to the country.
The UN said Mr Kubis called for the bolstering of a shaky October ceasefire between the country's warring forces that has offered Libyans hope after years of war between rival governments in the east and west.
Mr Kubis declared that Libya was "back on the path of reconciliation and unity" at the talks, the UN said.
"Discussions focused on ways to expedite the full implementation of the ceasefire agreement … including the withdrawal of all foreign forces and mercenaries as well as the unification of the military and security institutions," it said.
The men also "discussed ways to expedite the opening of the coastal road" around the Mediterranean city of Sirte, where the most recent bout of fighting became deadlocked last year.
Mr Kubis met Field Marshal Haftar, commander of the Libyan National Army, alongside members of a military commission that includes envoys from the Government of National Accord, based in Tripoli.
UN spokesman Farhan Haq said the UN was still not ready to send monitors to ensure the ceasefire was being followed.
Mr Kubis this week spoke to key Libyan political figures in a bid to speed up plans to send UN ceasefire monitors and bolster the interim government's efforts to unite the country through national elections on December 24.
Since starting work on February 8, Mr Kubis has also spoken with diplomats and ministers from the UK, Germany, France, Egypt, Algeria, Morocco, Tunisia, Turkey, France, Russia, Switzerland, Qatar and other countries with a stake in Libya.
Abdul Hamid Dbeibah was this month elected interim prime minister by Libyan delegates at UN-led talks near Geneva. The delegates also elected a three-member Presidential Council that, along with Mr Dbeibah, will lead Libya towards the vote.
Libya fell into chaos after a Nato-backed uprising in 2011 toppled leader Muammar Qaddafi. The country has been split between an administration in the east and the Government of National Accord in the west.
Last Wednesday, Libyans marked the 10th anniversary of the start of that uprising.
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
PAST 10 BRITISH GRAND PRIX WINNERS
2016 - Lewis Hamilton (Mercedes-GP)
2015 - Lewis Hamilton (Mercedes-GP)
2014 - Lewis Hamilton (Mercedes-GP)
2013 - Nico Rosberg (Mercedes-GP)
2012 - Mark Webber (Red Bull Racing)
2011 - Fernando Alonso (Ferrari)
2010 - Mark Webber (Red Bull Racing)
2009 - Sebastian Vettel (Red Bull Racing)
2008 - Lewis Hamilton (McLaren)
2007 - Kimi Raikkonen (Ferrari)
The rules on fostering in the UAE
A foster couple or family must:
- be Muslim, Emirati and be residing in the UAE
- not be younger than 25 years old
- not have been convicted of offences or crimes involving moral turpitude
- be free of infectious diseases or psychological and mental disorders
- have the ability to support its members and the foster child financially
- undertake to treat and raise the child in a proper manner and take care of his or her health and well-being
- A single, divorced or widowed Muslim Emirati female, residing in the UAE may apply to foster a child if she is at least 30 years old and able to support the child financially
