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For months now, the children at the displacement centre at the Hotel Montana, in southern Lebanon, have faced a familiar routine characterised by boredom.
Sometimes they play tennis or football in the hotel's wide courtyard, but school is on hold and online learning almost impossible because of the shaky internet, meaning there is little to do.
Fresh arrivals come on an almost daily basis to the previously empty hotel, at the village of Marwanieh, halfway between the cities of Saida and Nabatieh. The owner is allowing the displaced to stay free of charge.
The children come from the dozens of families who call the hotel their temporary home. They fled there when hostilities broke out along the south Lebanon border last October between Hezbollah fighters and Israeli forces.
Not only have they been uprooted from their homes – all come from the border villages that dot the south Lebanese border, some of which have been destroyed in the fighting – but they’ve seen almost an entire school year collapse.
But for some 20 students, sat diligently at their laptops in a ground floor reception room, last week heralded something new and the prospect of picking up new skills.
With the help of local NGOs, coding and robotics classes have been taking place at the hotel turned shelter.
The classes are being implemented by CodeBrave, an organisation with around 25 teachers which seeks to give the children aged between 12 to 18 “essential 21st-century digital skills”.
“It’s very important because it’s closing a gap for the children. They have nothing to do. Of course they are benefiting from the education they are taking,” said Salam Badreddine, the head of the disaster management committee for the Saida-Zahrani area.
Teachers say that coding builds logical thinking, while also giving the displaced children a chance to disconnect from their everyday anxieties.
None of the children have coded before, while for many it also marks the first time they have used a laptop.
“Definitely it is getting them away from the stress they are living in … and learning things they never learnt in schools,” says Rania Said, a programme development co-ordinator from humanitarian aid charity World Vision, which is supporting the classes.
And while the classes mark a break from the routine that the Montana's residents have been facing, experts say coding and robotics are skills all children should be learning.
CodeBrave says the Middle East's digital economy is projected to grow four-fold between now and 2030.
“Yet, 88 per cent of Lebanese tech companies report being unable to find the tech talent they need. Lack of digital talent is the number one obstacle faced by start-ups in Lebanon and the tech skills gap in the region is well documented,” the organisation said.
“Access to tech education in Lebanon has become prohibitively expensive for the majority of young people, especially those from lower socio economic brackets.”
And the Lebanese government agrees over the importance of boosting tech skills. In its 2022-2023 crisis response plan, it highlighted that a tech-literate workforce is essential for Lebanon’s economic recovery.
“CodeBrave is responding to the urgent need to equip students with skills that align with the demands of the future workforce,” the Beirut-based organisation said.
An uncertain future
The surroundings at the Hotel Montana, with the large – but now empty – outdoor swimming pool, tall ceilings and marble flooring, speak of better days.
Medical experts have warned that the uncertainty of the residents over their situation is taking its toll. They have reported seeing an increase in anxiety disorders and depression among the displaced people.
Around 100,000 people have been displaced from the fighting, which has gradually escalated in its scope with seemingly no end on the horizon.
For the adults, Mr Badreddine says a big problem they face is obtaining work. The hotel is quite isolated in a relatively small town, and many are unable to afford to travel. While many might have had some savings when the conflict broke out, those have dried up as the situation drags on.
Mr Badreddine lists the villages that the Montana's residents come from – all places on the border to which they cannot return at the moment.
“They are from frontline villages,” he said. “It’s a risk to visit their homes because of the war.”
What are the GCSE grade equivalents?
- Grade 9 = above an A*
- Grade 8 = between grades A* and A
- Grade 7 = grade A
- Grade 6 = just above a grade B
- Grade 5 = between grades B and C
- Grade 4 = grade C
- Grade 3 = between grades D and E
- Grade 2 = between grades E and F
- Grade 1 = between grades F and G
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On Instagram: @WithHopeUAE
Although social media can be harmful to our mental health, paradoxically, one of the antidotes comes with the many social-media accounts devoted to normalising mental-health struggles. With Hope UAE is one of them.
The group, which has about 3,600 followers, was started three years ago by five Emirati women to address the stigma surrounding the subject. Via Instagram, the group recently began featuring personal accounts by Emiratis. The posts are written under the hashtag #mymindmatters, along with a black-and-white photo of the subject holding the group’s signature red balloon.
“Depression is ugly,” says one of the users, Amani. “It paints everything around me and everything in me.”
Saaed, meanwhile, faces the daunting task of caring for four family members with psychological disorders. “I’ve had no support and no resources here to help me,” he says. “It has been, and still is, a one-man battle against the demons of fractured minds.”
In addition to With Hope UAE’s frank social-media presence, the group holds talks and workshops in Dubai. “Change takes time,” Reem Al Ali, vice chairman and a founding member of With Hope UAE, told The National earlier this year. “It won’t happen overnight, and it will take persistent and passionate people to bring about this change.”
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
