New recruits to the Taliban's security forces demonstrate their skills during a graduation ceremony in Afghanistan's Herat province on June 22. AFP
New recruits to the Taliban's security forces demonstrate their skills during a graduation ceremony in Afghanistan's Herat province on June 22. AFP
New recruits to the Taliban's security forces demonstrate their skills during a graduation ceremony in Afghanistan's Herat province on June 22. AFP
New recruits to the Taliban's security forces demonstrate their skills during a graduation ceremony in Afghanistan's Herat province on June 22. AFP


New thinking is needed to bring stability to Afghanistan


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June 29, 2023

Last place on a global index of peaceful countries is never a good place to be, but this week’s news that Afghanistan was the world’s most dangerous place for a sixth year in a row should focus minds on the nation’s enduring state of crisis.

Afghanistan remains a country that is politically and diplomatically isolated, economically broken and that faces a persistent – and deadly – terrorist threat. According to a UN report this week, at least 1,000 Afghan civilians have been killed in bombings and other violence since foreign forces left and the Taliban took over in 2021. ISIS has been blamed for most of these attacks.

In May, the Taliban’s acting foreign minister held a meeting with senior Pakistani officials to discuss border security in an attempt to reduce tensions on the two countries’ frontier after attacks by militants against Pakistani forces. Later that month, Taliban fighters became embroiled in a lethal clash with Iranian border guards that reportedly led to three deaths.

This is nothing to say of the other problems gripping Afghan society, such as women and girls’ rights to work and education being severely restricted by the country’s rulers. A Taliban policy of banning female NGO staff and preventing Afghan women from working for the UN is undermining the humanitarian response to the country’s many pressing issues.

A wounded patient lies in the recovery unit at Wazir Akbar Khan Hospital in Kabul after a suicide bomber from the terrorist group ISIS-K struck the Afghan capital's airport in August, 2021. EPA
A wounded patient lies in the recovery unit at Wazir Akbar Khan Hospital in Kabul after a suicide bomber from the terrorist group ISIS-K struck the Afghan capital's airport in August, 2021. EPA

Such a situation cannot be left to continue indefinitely. The international community studiously ignoring the reality of Taliban rule is not leading to any improvements for the Afghan people. Dealing with the world as it is, not as we want it to be, is a first step in recognising the reality of this situation and responding to it in an effective way.

This means making moves to revitalise Afghanistan’s economy, such as revisiting the international sanctions that limit the country’s ability to raise funds, trade, invest and develop its infrastructure. Although there is understandable reluctance to prevent the Taliban from claiming a diplomatic win on this front, helping impoverished Afghan people to earn a decent living and have access to essential services is more important, as well as being crucial to stabilising the country.

Opening the way to economic recovery may also help revive the country’s civil society, which has been left hamstrung by Taliban rule and the country’s international isolation. The country’s rulers appear unmoved by outside appeals to change their policies but stronger, emboldened and more confident Afghan voices at home could go some way to changing the country’s direction.

Many would be disappointed and frustrated at moves that could entrench Taliban rule, particularly those who have fought hard for the rights of Afghan women and girls. But unless there is a change in approach, this time next year Afghanistan could well appear last on the Global Peace Index for a seventh year running. That would be a failure of pragmatic statecraft to find a way out of the current impasse, and one that would condemn millions of Afghans to further insecurity.

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New Zealand 15 British & Irish Lions 15

New Zealand 15
Tries: Laumape, J Barrett
Conversions: B Barrett
Penalties: B Barrett

British & Irish Lions 15
Penalties: Farrell (4), Daly

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

How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
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Community Shield info

Where, when and at what time Wembley Stadium in London on Sunday at 5pm (UAE time)

Arsenal line up (3-4-2-1) Petr Cech; Rob Holding, Per Mertesacker, Nacho Monreal; Hector Bellerin, Mohamed Elneny, Granit Xhaka, Alex Oxlade-Chamberlain; Alex Iwobi, Danny Welbeck; Alexandre Lacazette

Arsenal manager Arsene Wenger

Chelsea line up (3-4-2-1) Thibaut Courtois; Cesar Azpilicueta, David Luiz, Gary Cahill; Victor Moses, Cesc Fabregas, N'Golo Kante, Marcos Alonso; Willian, Pedro; Michy Batshuayi

Chelsea manager Antonio Conte

Referee Bobby Madley

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Borussia Dortmund v PSG

Real Madrid v Manchester City

Atalanta v Valencia

Atletico Madrid v Liverpool

Chelsea v Bayern Munich

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Tottenham v Leipzig

Napoli v Barcelona

MATCH INFO

Chelsea 3 (Abraham 11', 17', 74')

Luton Town 1 (Clark 30')

Man of the match Abraham (Chelsea)

What is Reform?

Reform is a right-wing, populist party led by Nigel Farage, a former MEP who won a seat in the House of Commons last year at his eighth attempt and a prominent figure in the campaign for the UK to leave the European Union.

It was founded in 2018 and originally called the Brexit Party.

Many of its members previously belonged to UKIP or the mainstream Conservatives.

After Brexit took place, the party focused on the reformation of British democracy.

Former Tory deputy chairman Lee Anderson became its first MP after defecting in March 2024.

The party gained support from Elon Musk, and had hoped the tech billionaire would make a £100m donation. However, Mr Musk changed his mind and called for Mr Farage to step down as leader in a row involving the US tycoon's support for far-right figurehead Tommy Robinson who is in prison for contempt of court.

Huroob Ezterari

Director: Ahmed Moussa

Starring: Ahmed El Sakka, Amir Karara, Ghada Adel and Moustafa Mohammed

Three stars

Updated: June 29, 2023, 3:00 AM