In 2004, a moving Hollywood film, Hotel Rwanda, seared the horrific 1994 genocide onto the public consciousness. The actor Don Cheadle, who earned an Oscar nomination, played Paul Rusesabagina, a hotel manager during the massacre who saved nearly 1,200 Tutsis from slaughter by hiding them in the Hotel des Milles Collines in Kigali, the capital of Rwanda.
For nearly 11 weeks during the spring of 1994, Rusesabagina kept Hutu forces at bay, negotiating with every contact he could think of, from the UN to the genocidaires.
“Paul Rusesabagina managed to do the impossible to save our lives at the moment when others were massacring their own children, their own wives,” wrote Thomas Kamilindi, a Rwandan journalist.
But Rusesabagina’s glory would soon be shattered. Last week, Rusesabagina, a vocal critic of Paul Kagame, was sentenced by a court in Kigali to 25 years in prison on terrorism charges. Prosecutors had initially sought a life sentence on nine charges, including leading an illegal armed group. Rusesabagina has admitted membership in the Rwanda Movement for Democratic Change (MRCD), a Brussels-based opposition group, but denied responsibility for violence carried out by MRCD’s armed wing, the National Liberation Front (FLN).
Rusesabagina’s father was Hutu, his mother Tutsi, but because of patrilineal customs, he is considered Hutu.
The trial has highlighted the bitter ethnic divisions that still remain in Rwanda, despite Kigali’s public efforts to mend society after a conflict that left 1 million people dead.
Over the past decades, Mr Kagame has had an extraordinary transformation – from soldier to statesman to reformer. Under his rule, ethnic designation – which played a major role in the brutal genocide – had been eliminated from identity cards and public dialogue. An impressive system of transitional justice based on grass-roots courts known as Gacaca, attempted to bring perpetrators of heinous crimes to justice. More importantly, Rwanda is frequently hailed as a post-conflict poster child, far surpassing other conflicts of the 1990s such as Bosnia, which remain locked in ethnic tension.
Mr Kagame’s presidency has been impressive in terms of environmentalism, literacy, women’s empowerment, lifting poverty, installing an impressive healthcare system and putting Rwanda back on a regional and international stage. Mr Kagame has been called a hero, a strongman, a benevolent dictator.
Under his rule, Rwanda has flourished, though critics highlight extreme pressure on journalists and political opponents. Supporters of Mr Kagame say this is essential to reduce ethnic hatreds but human rights organisations disagree. In response to his rule, hard-liners in exile began to form Hutu Power, which called for a return to Hutu governance.
And this is the legacy of Rwanda. A stable country led by Mr Kagame, “freedom fighter” after a horrific genocide, but a new school of revisionist scholars and journalists who claim otherwise. Back in 1995, the infamous Gersony Report, written by a freelance human rights investigator, claimed the Rwandan Patriotic Front (RPF), the resistance group led by Mr Kagame during the genocide era that has since become the ruling party, was responsible for post-genocide politically motivated attacks in the south of the country. The report claimed that 35,000 Hutus had been killed. Although human rights experts accepted its findings, it was rejected by the UN and never finished.
Rusesabagina had originally been a Kagame supporter, but slowly drifted into Hutu political parties, aligning himself with their ideology
Then in 2018, a Canadian journalist, Judi Rever, published In Praise of Blood, which essentially alleges war crimes by the RPF during its rise to power in the 1990s. She argues that the Tutsi-led RPF war crimes should also be labelled “genocide” – a highly controversial accusation. The book is widely criticised as unreliable and sensationalist, but it has nonetheless contributed to changing the conversation in the West about the current Rwandan government’s record.
Rusesabagina had originally been a Kagame supporter, but slowly drifted into Hutu political parties, aligning himself with their ideology. Some believed he would challenge Mr Kagame in his role.
In some respects, Rwandan politics is now divided into genocide-deniers, who claim more Hutus died than Tutsis in 1994 – and those who say the genocide ethnically cleansed the Tutsi population. Hutu Power in exile wish to see the end of Mr Kagame’s reign, and continue to fund small militias along the border.
In a video posted on YouTube in 2018, Rusesabagina called for armed resistance, saying change could not be achieved by democratic means. The year before, Mr Kagame had won re-election with 99 per cent of the vote.
Both Belgium, where Rusesabagina took up residence before the US, and the US have criticised the trial as an attempt to silence critics of the increasingly repressive government. Rusesabagina's family says they expected this verdict, and he will appeal.
But the trial has opened up painful wounds in Rwanda that many thought were healing: ethnicity, past grievances, revenge. It has been called a battle for the soul of the country. But most of all the trial and conviction of Rusesabagina sends a clear message to opponents of Mr Kagame. Last Tuesday, Mr Kagame gave his remarks at the UN General Assembly. He spoke of Covid-19, global solidarity, vaccine distribution and the values of organisation. At the end, there was a brief mention of “genocide deniers” but there was no mention of Rusesabagina, who is still remembered by his supporters as the hero of the Hotel des Milles Collines.
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
Zayed Sustainability Prize
Cricket World Cup League Two
Oman, UAE, Namibia
Al Amerat, Muscat
Results
Oman beat UAE by five wickets
UAE beat Namibia by eight runs
Fixtures
Wednesday January 8 –Oman v Namibia
Thursday January 9 – Oman v UAE
Saturday January 11 – UAE v Namibia
Sunday January 12 – Oman v Namibia
THE%20HOLDOVERS
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EAlexander%20Payne%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Paul%20Giamatti%2C%20Da'Vine%20Joy%20Randolph%2C%20Dominic%20Sessa%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204.5%2F5%3C%2Fp%3E%0A
Mohammed bin Zayed Majlis
The National's picks
4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
Pathaan
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Siddharth%20Anand%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Shah%20Rukh%20Khan%2C%20Deepika%20Padukone%2C%20John%20Abraham%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A
THREE POSSIBLE REPLACEMENTS
Khalfan Mubarak
The Al Jazira playmaker has for some time been tipped for stardom within UAE football, with Quique Sanchez Flores, his former manager at Al Ahli, once labelling him a “genius”. He was only 17. Now 23, Mubarak has developed into a crafty supplier of chances, evidenced by his seven assists in six league matches this season. Still to display his class at international level, though.
Rayan Yaslam
The Al Ain attacking midfielder has become a regular starter for his club in the past 15 months. Yaslam, 23, is a tidy and intelligent player, technically proficient with an eye for opening up defences. Developed while alongside Abdulrahman in the Al Ain first-team and has progressed well since manager Zoran Mamic’s arrival. However, made his UAE debut only last December.
Ismail Matar
The Al Wahda forward is revered by teammates and a key contributor to the squad. At 35, his best days are behind him, but Matar is incredibly experienced and an example to his colleagues. His ability to cope with tournament football is a concern, though, despite Matar beginning the season well. Not a like-for-like replacement, although the system could be adjusted to suit.
Company%20profile
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HIJRA
Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy
Director: Shahad Ameen
Rating: 3/5
Pad Man
Dir: R Balki
Starring: Akshay Kumar, Sonam Kapoor, Radhika Apte
Three-and-a-half stars
I Care A Lot
Directed by: J Blakeson
Starring: Rosamund Pike, Peter Dinklage
3/5 stars
if you go
The five pillars of Islam
Bob Honey Who Just Do Stuff
By Sean Penn
Simon & Schuster
MORE ON TURKEY'S SYRIA OFFENCE
Guns N’ Roses’s last gig before Abu Dhabi was in Hong Kong on November 21. We were there – and here’s what they played, and in what order. You were warned.
- It’s So Easy
- Mr Brownstone
- Chinese Democracy
- Welcome to the Jungle
- Double Talkin’ Jive
- Better
- Estranged
- Live and Let Die (Wings cover)
- Slither (Velvet Revolver cover)
- Rocket Queen
- You Could Be Mine
- Shadow of Your Love
- Attitude (Misfits cover)
- Civil War
- Coma
- Love Theme from The Godfather (movie cover)
- Sweet Child O’ Mine
- Wichita Lineman (Jimmy Webb cover)
- Wish You Were Here (instrumental Pink Floyd cover)
- November Rain
- Black Hole Sun (Soundgarden cover)
- Knockin’ on Heaven’s Door (Bob Dylan cover)
- Nightrain
Encore:
- Patience
- Don’t Cry
- The Seeker (The Who cover)
- Paradise City
UK%20record%20temperature
%3Cp%3E38.7C%20(101.7F)%20set%20in%20Cambridge%20in%202019%3C%2Fp%3E%0A
Jewel of the Expo 2020
252 projectors installed on Al Wasl dome
13.6km of steel used in the structure that makes it equal in length to 16 Burj Khalifas
550 tonnes of moulded steel were raised last year to cap the dome
724,000 cubic metres is the space it encloses
Stands taller than the leaning tower of Pisa
Steel trellis dome is one of the largest single structures on site
The size of 16 tennis courts and weighs as much as 500 elephants
Al Wasl means connection in Arabic
World’s largest 360-degree projection surface
The specs
Engine: 3.0-litre six-cylinder MHEV
Power: 360bhp
Torque: 500Nm
Transmission: eight-speed automatic
Price: from Dh282,870
On sale: now
Is it worth it? We put cheesecake frap to the test.
The verdict from the nutritionists is damning. But does a cheesecake frappuccino taste good enough to merit the indulgence?
My advice is to only go there if you have unusually sweet tooth. I like my puddings, but this was a bit much even for me. The first hit is a winner, but it's downhill, slowly, from there. Each sip is a little less satisfying than the last, and maybe it was just all that sugar, but it isn't long before the rush is replaced by a creeping remorse. And half of the thing is still left.
The caramel version is far superior to the blueberry, too. If someone put a full caramel cheesecake through a liquidiser and scooped out the contents, it would probably taste something like this. Blueberry, on the other hand, has more of an artificial taste. It's like someone has tried to invent this drink in a lab, and while early results were promising, they're still in the testing phase. It isn't terrible, but something isn't quite right either.
So if you want an experience, go for a small, and opt for the caramel. But if you want a cheesecake, it's probably more satisfying, and not quite as unhealthy, to just order the real thing.
Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
Voy!%20Voy!%20Voy!
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SPEC%20SHEET%3A%20APPLE%20IPHONE%2015%20PRO%20MAX
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Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
More from Neighbourhood Watch:
Company profile
Name: Back to Games and Boardgame Space
Started: Back to Games (2015); Boardgame Space (Mark Azzam became co-founder in 2017)
Founder: Back to Games (Mr Azzam); Boardgame Space (Mr Azzam and Feras Al Bastaki)
Based: Dubai and Abu Dhabi
Industry: Back to Games (retail); Boardgame Space (wholesale and distribution)
Funding: Back to Games: self-funded by Mr Azzam with Dh1.3 million; Mr Azzam invested Dh250,000 in Boardgame Space
Growth: Back to Games: from 300 products in 2015 to 7,000 in 2019; Boardgame Space: from 34 games in 2017 to 3,500 in 2019
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The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
