A Closer Look: What next for Afghanistan?


  • English
  • Arabic

In A Closer Look, The National provides an in-depth take on one of the biggest stories of the week.

After two years of Taliban rule, Afghanistan is in economic ruin.

Shunned by the international community for its laws against women and freedoms, the regime has no clear path to getting the country back on its feet.

The streets of Kabul may be safer. But that's because the Taliban were behind the bombings and killings that plagued the fallen republic, critics say.

This week, Sulaiman Hakemy, who worked on this week's special report on the Taliban takeover: two years on, discusses the future of the country and its people with presenter Anjana Sankar.

Read more

Exclusive: Taliban opium ban 'fuelling Afghan migration to Europe'

Podcast: How sanctions crippled all of Afghanistan

  • This combination of photos shows women posing for portraits in different cities in Afghanistan. Since their takeover two years ago, the Taliban have squeezed Afghan women out of public life, imposing suffocating restrictions on where they can work, how they can travel and what they can wear. All photos by AFP
    This combination of photos shows women posing for portraits in different cities in Afghanistan. Since their takeover two years ago, the Taliban have squeezed Afghan women out of public life, imposing suffocating restrictions on where they can work, how they can travel and what they can wear. All photos by AFP
  • TOLOnews TV anchor Tahmina Usmani, 23, is one of a handful of female journalists who have been able to continue working in the sector. 'I was able to join TOLOnews and be the voice for women in Afghanistan, which makes me feel great,' she says.
    TOLOnews TV anchor Tahmina Usmani, 23, is one of a handful of female journalists who have been able to continue working in the sector. 'I was able to join TOLOnews and be the voice for women in Afghanistan, which makes me feel great,' she says.
  • TV journalist and university student Farkhunda Muhibi, 21. Muhibi is one of a small number of female journalists who have been able to continue working under the Taliban regime.
    TV journalist and university student Farkhunda Muhibi, 21. Muhibi is one of a small number of female journalists who have been able to continue working under the Taliban regime.
  • Baker Shapari, 40, poses for a portrait in Kandahar. 'During these hard times, it is my job that has made me happy,' she says. 'My husband is jobless, and staying at home. I am able to find food for my children.'
    Baker Shapari, 40, poses for a portrait in Kandahar. 'During these hard times, it is my job that has made me happy,' she says. 'My husband is jobless, and staying at home. I am able to find food for my children.'
  • Businesswoman and beekeeper Ghuncha Gul Karimi, 35, poses for a portrait in Herat. Karimi expanded her beekeeping business to produce honey for sale after her husband left the country. 'I've taken up two extra jobs and bought a motorcycle to drive myself from the honey farm and back,' she says. 'I am determined to become the queen of honey bees.'
    Businesswoman and beekeeper Ghuncha Gul Karimi, 35, poses for a portrait in Herat. Karimi expanded her beekeeping business to produce honey for sale after her husband left the country. 'I've taken up two extra jobs and bought a motorcycle to drive myself from the honey farm and back,' she says. 'I am determined to become the queen of honey bees.'
  • Artist and art teacher Manezha Sultani, 24, poses for a portrait in Herat. 'Before the Taliban took over, I had no fear - I used to attend exhibitions, go to events and see everything I desired. But when the takeover happened, I was afraid of how it would impact my job and my rights,' she says. 'I have not had any good experiences since the Taliban took over.'
    Artist and art teacher Manezha Sultani, 24, poses for a portrait in Herat. 'Before the Taliban took over, I had no fear - I used to attend exhibitions, go to events and see everything I desired. But when the takeover happened, I was afraid of how it would impact my job and my rights,' she says. 'I have not had any good experiences since the Taliban took over.'
  • Mathematics and robotics teacher Sumaya Sultani, 27, poses for a portrait in Herat. 'Before the collapse, I participated in international technology events, and I used to work late nights on various projects and coach the Afghan girls’ robotics team. But after the Taliban takeover, everything we worked for and achieved turned to dust.'
    Mathematics and robotics teacher Sumaya Sultani, 27, poses for a portrait in Herat. 'Before the collapse, I participated in international technology events, and I used to work late nights on various projects and coach the Afghan girls’ robotics team. But after the Taliban takeover, everything we worked for and achieved turned to dust.'
  • Doctor and mental health counsellor Mursal, 35, poses for a portrait at an undisclosed location in Afghanistan. Since their takeover a year ago, the Taliban have squeezed Afghan women out of public life, imposing suffocating restrictions on where they can work, how they can travel and what they can wear.
    Doctor and mental health counsellor Mursal, 35, poses for a portrait at an undisclosed location in Afghanistan. Since their takeover a year ago, the Taliban have squeezed Afghan women out of public life, imposing suffocating restrictions on where they can work, how they can travel and what they can wear.
  • Silk weaver Maryam Osmani, 50, poses for a portrait in Herat.
    Silk weaver Maryam Osmani, 50, poses for a portrait in Herat.
  • Afghanistan Women’s Chamber of Commerce and Industry director Nargis Hashimi, 27, poses for a portrait in Herat.
    Afghanistan Women’s Chamber of Commerce and Industry director Nargis Hashimi, 27, poses for a portrait in Herat.
  • Radio journalist and artist Rozina Sherzad, 19, poses for a portrait in Kandahar.
    Radio journalist and artist Rozina Sherzad, 19, poses for a portrait in Kandahar.
  • Taekwondo athlete Zarghunna Noori, 23, poses for a portrait in Herat.
    Taekwondo athlete Zarghunna Noori, 23, poses for a portrait in Herat.
  • Student Mahtab Jamshidi, 17, poses for a portrait in Herat.
    Student Mahtab Jamshidi, 17, poses for a portrait in Herat.
  • Seamstress Rozia Khpalwak, 23, poses for a portrait in Kandahar.
    Seamstress Rozia Khpalwak, 23, poses for a portrait in Kandahar.
  • Shampoo factory worker Robina, 40, poses for a portrait in Kandahar. There is hardly a woman in the country who has not lost a male relative in successive wars, while many of their husbands, fathers, sons and brothers have also lost their jobs or seen their income shattered as a result of a deepening economic crisis.
    Shampoo factory worker Robina, 40, poses for a portrait in Kandahar. There is hardly a woman in the country who has not lost a male relative in successive wars, while many of their husbands, fathers, sons and brothers have also lost their jobs or seen their income shattered as a result of a deepening economic crisis.
  • The deputy director of the women’s bazaar in Herat, Freshta Ishaqzai, 32.
    The deputy director of the women’s bazaar in Herat, Freshta Ishaqzai, 32.
  • Shaima Wafa, 40, a cultural affairs reporter for an Iranian media outlet, poses for a portrait in Herat.
    Shaima Wafa, 40, a cultural affairs reporter for an Iranian media outlet, poses for a portrait in Herat.
  • Knitter and garment maker Gul Guti, 55, poses for a portrait in Kandahar.
    Knitter and garment maker Gul Guti, 55, poses for a portrait in Kandahar.
Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

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 donate

Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

MATCH INFO

AC Milan v Inter, Sunday, 6pm (UAE), match live on BeIN Sports

Other IPL batting records

Most sixes: 292 – Chris Gayle

Most fours: 491 – Gautam Gambhir

Highest individual score: 175 not out – Chris Gayle (for Royal Challengers Bangalore against Pune Warriors in 2013)

Highest strike-rate: 177.29 – Andre Russell

Highest strike-rate in an innings: 422.22 – Chris Morris (for Delhi Daredevils against Rising Pune Supergiant in 2017)

Highest average: 52.16 – Vijay Shankar

Most centuries: 6 – Chris Gayle

Most fifties: 36 – Gautam Gambhir

Fastest hundred (balls faced): 30 – Chris Gayle (for Royal Challengers Bangalore against Pune Warriors in 2013)

Fastest fifty (balls faced): 14 – Lokesh Rahul (for Kings XI Punjab against Delhi Daredevils in 2018)

 

The specs: 2018 Maxus T60

Price, base / as tested: Dh48,000

Engine: 2.4-litre four-cylinder

Power: 136hp @ 1,600rpm

Torque: 360Nm @ 1,600 rpm

Transmission: Five-speed manual

Fuel consumption, combined: 9.1L / 100km

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
THE LIGHT

Director: Tom Tykwer

Starring: Tala Al Deen, Nicolette Krebitz, Lars Eidinger

Rating: 3/5

Fifa Club World Cup quarter-final

Kashima Antlers 3 (Nagaki 49’, Serginho 69’, Abe 84’)
Guadalajara 2 (Zaldivar 03’, Pulido 90')

Founders: Ines Mena, Claudia Ribas, Simona Agolini, Nourhan Hassan and Therese Hundt

Date started: January 2017, app launched November 2017

Based: Dubai, UAE

Sector: Private/Retail/Leisure

Number of Employees: 18 employees, including full-time and flexible workers

Funding stage and size: Seed round completed Q4 2019 - $1m raised

Funders: Oman Technology Fund, 500 Startups, Vision Ventures, Seedstars, Mindshift Capital, Delta Partners Ventures, with support from the OQAL Angel Investor Network and UAE Business Angels

Other must-tries

Tomato and walnut salad

A lesson in simple, seasonal eating. Wedges of tomato, chunks of cucumber, thinly sliced red onion, coriander or parsley leaves, and perhaps some fresh dill are drizzled with a crushed walnut and garlic dressing. Do consider yourself warned: if you eat this salad in Georgia during the summer months, the tomatoes will be so ripe and flavourful that every tomato you eat from that day forth will taste lacklustre in comparison.

Badrijani nigvzit

A delicious vegetarian snack or starter. It consists of thinly sliced, fried then cooled aubergine smothered with a thick and creamy walnut sauce and folded or rolled. Take note, even though it seems like you should be able to pick these morsels up with your hands, they’re not as durable as they look. A knife and fork is the way to go.

Pkhali

This healthy little dish (a nice antidote to the khachapuri) is usually made with steamed then chopped cabbage, spinach, beetroot or green beans, combined with walnuts, garlic and herbs to make a vegetable pâté or paste. The mix is then often formed into rounds, chilled in the fridge and topped with pomegranate seeds before being served.

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

Fixtures

Sunday, December 8, Sharjah Cricket Stadium – UAE v USA

Monday, December 9, Sharjah Cricket Stadium – USA v Scotland

Wednesday, December 11, Sharjah Cricket Stadium – UAE v Scotland

Thursday, December 12, ICC Academy, Dubai – UAE v USA

Saturday, December 14, ICC Academy, Dubai – USA v Scotland

Sunday, December 15, ICC Academy, Dubai – UAE v Scotland

Note: All matches start at 10am, admission is free

Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions
Updated: March 06, 2024, 7:55 AM
More podcasts

The UAE Today

The latest news and analysis from the Emirates

          By signing up, I agree to The National's privacy policy. This form is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
          The UAE Today