SULTAN KUDARAT, PHILIPPINES // At a nondescript two-storey building in the town of Sultan Kudarat, the future of the Philippines' strife-torn southern region of Mindanao is taking shape, one accountancy class at a time.
Dozens of former fighters in Mindanao's decades-old Islamist insurgency are learning new skills - from book-keeping to computer literacy and law - that are crucial to the long-term success of a landmark peace deal signed in Manila on Monday.
"Every student comes out of this institute as a new person," said Zamin Unti, 55, a former Moro Islamic Liberation Front (Milf) rebel who teaches three-day crash courses at the Bangsamoro Leadership and Management Institute.
Turning fighters into laptop-wielding administrators of the new autonomous Bangsamoro region is one of the challenges facing Mindanao as it moves beyond euphoria over the deal.
The transition to a new autonomous government is likely to be threatened by "spoilers" such as reluctant politicians in Manila to breakaway groups of rebels.
Both sides must also overcome decades of mistrust that have built up in the region between Muslims and minority Christians and the likely unwillingness of rebels to give up their weapons while peace remains fragile.
"We are not ready yet to surrender our guns because there are too many weapons out there in the hands of even ordinary farmers," Commander Abdul, a 50-year-old guerrilla, said at a checkpoint leading to a rebel base.
While a "transition commission" has until 2015 to present a final law to congress, the two sides only have until December to iron out details such as the new administration's fiscal and legal powers and the decommissioning of the Milf's weapons.
Much rests on the president Benigno Aquino's ability to control Congress, where his allies now dominate both houses, but mid-term elections in May could upset the favourable political balance.
Posters and placards supporting the peace deal have sprouted all over Cotabato City, the region's economic hub where nearly half of the residents are non-Muslims, including ethnic Chinese Filipinos. Even sceptics here say they want to give the Milf a chance.
"Maybe in the beginning we will not have any trouble with them, but some could become unreasonable later," a canteen operator who only gave his name as Ernesto said, saying he had heard rumours of Muslims trying to take back farmland they claim belonged to their ancestors.
"Some of my ethnic Chinese-Filipino friends have actually left town."
The current Autonomous Region in Muslim Mindanao (Armm), with a population of about 4 million, is a glaring example of how the region's hopes for peace have been dashed in the past.
Put in place in 1989, the autonomous government never lived up to its promise. Graft flourished, development stagnated and its leaders complained of a lack of resources and political backing from Manila as the Milf kept up its separatist fight.
"We have learnt enough lessons from the old Armm government," said Ghadzali Jaafar, Milf's vice chairman for political affairs. "We are determined to change that by putting in leaders who are dedicated to serve the people and accountable to Allah."
A potential security risk comes from a 500-strong rogue rebel faction that opposed the deal and said it would continue fighting for a separate Islamic state. Its guerrillas attacked army positions in August, taking over an important motorway to Cotabato City.
Mr Jaafar said that Milf was not worried about the group - the Bangsamoro Islamic Freedom Movement- and might persuade them to join the peace process once the agreement was implemented.
Mindanao has no lack of economic potential. Besides farmland, its mineral reserves account for about two-fifths of total reserves in the Philippines, and includes gold, copper, nickel, iron, chromite and manganese.
Gregory Domingo, the trade secretary, has identified several industries for Mindanao - such as information-technology, outsourcing, utilities, mining and agriculture.
The Bangsamoro Leadership and Management Institute, set up in 2006, provides a reason for hope, teaching rebels skills to become civil servants or run small businesses.
But it also shows the scale of the task ahead. Until March, it was housed in a rented building in Cotabato City before Japanese aid money financed its new centre in Sultan Kudarat, not far from the Milf's main base. The centre has broadband internet, computers and projectors but only has a single training room and remains reliant on foreign funding.
"We're here not only to teach but brainwash them to change their old mindset," said Mr Unti, the rebel-turned-lecturer.
Pox that threatens the Middle East's native species
Camelpox
Caused by a virus related to the one that causes human smallpox, camelpox typically causes fever, swelling of lymph nodes and skin lesions in camels aged over three, but the animal usually recovers after a month or so. Younger animals may develop a more acute form that causes internal lesions and diarrhoea, and is often fatal, especially when secondary infections result. It is found across the Middle East as well as in parts of Asia, Africa, Russia and India.
Falconpox
Falconpox can cause a variety of types of lesions, which can affect, for example, the eyelids, feet and the areas above and below the beak. It is a problem among captive falcons and is one of many types of avian pox or avipox diseases that together affect dozens of bird species across the world. Among the other forms are pigeonpox, turkeypox, starlingpox and canarypox. Avipox viruses are spread by mosquitoes and direct bird-to-bird contact.
Houbarapox
Houbarapox is, like falconpox, one of the many forms of avipox diseases. It exists in various forms, with a type that causes skin lesions being least likely to result in death. Other forms cause more severe lesions, including internal lesions, and are more likely to kill the bird, often because secondary infections develop. This summer the CVRL reported an outbreak of pox in houbaras after rains in spring led to an increase in mosquito numbers.
Emergency
Director: Kangana Ranaut
Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry
Rating: 2/5
Generation Start-up: Awok company profile
Started: 2013
Founder: Ulugbek Yuldashev
Sector: e-commerce
Size: 600 plus
Stage: still in talks with VCs
Principal Investors: self-financed by founder
Cultural fiesta
What: The Al Burda Festival
When: November 14 (from 10am)
Where: Warehouse421, Abu Dhabi
The Al Burda Festival is a celebration of Islamic art and culture, featuring talks, performances and exhibitions. Organised by the Ministry of Culture and Knowledge Development, this one-day event opens with a session on the future of Islamic art. With this in mind, it is followed by a number of workshops and “masterclass” sessions in everything from calligraphy and typography to geometry and the origins of Islamic design. There will also be discussions on subjects including ‘Who is the Audience for Islamic Art?’ and ‘New Markets for Islamic Design.’ A live performance from Kuwaiti guitarist Yousif Yaseen should be one of the highlights of the day.
ALL THE RESULTS
Bantamweight
Siyovush Gulmomdov (TJK) bt Rey Nacionales (PHI) by decision.
Lightweight
Alexandru Chitoran (ROU) bt Hussein Fakhir Abed (SYR) by submission.
Catch 74kg
Omar Hussein (JOR) bt Tohir Zhuraev (TJK) by decision.
Strawweight (Female)
Seo Ye-dam (KOR) bt Weronika Zygmunt (POL) by decision.
Featherweight
Kaan Ofli (TUR) bt Walid Laidi (ALG) by TKO.
Lightweight
Abdulla Al Bousheiri (KUW) bt Leandro Martins (BRA) by TKO.
Welterweight
Ahmad Labban (LEB) bt Sofiane Benchohra (ALG) by TKO.
Bantamweight
Jaures Dea (CAM) v Nawras Abzakh (JOR) no contest.
Lightweight
Mohammed Yahya (UAE) bt Glen Ranillo (PHI) by TKO round 1.
Lightweight
Alan Omer (GER) bt Aidan Aguilera (AUS) by TKO round 1.
Welterweight
Mounir Lazzez (TUN) bt Sasha Palatkinov (HKG) by TKO round 1.
Featherweight title bout
Romando Dy (PHI) v Lee Do-gyeom (KOR) by KO round 1.
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
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
ONCE UPON A TIME IN GAZA
Starring: Nader Abd Alhay, Majd Eid, Ramzi Maqdisi
Directors: Tarzan and Arab Nasser
Rating: 4.5/5
Six large-scale objects on show
- Concrete wall and windows from the now demolished Robin Hood Gardens housing estate in Poplar
- The 17th Century Agra Colonnade, from the bathhouse of the fort of Agra in India
- A stagecloth for The Ballet Russes that is 10m high – the largest Picasso in the world
- Frank Lloyd Wright’s 1930s Kaufmann Office
- A full-scale Frankfurt Kitchen designed by Margarete Schütte-Lihotzky, which transformed kitchen design in the 20th century
- Torrijos Palace dome
Persuasion
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In Search of Mary Shelley: The Girl Who Wrote Frankenstein
By Fiona Sampson
Profile
