UN Special Adviser on Libya Stephanie Williams, who is leaving the position she has held since 2001, has thanked all sides for co-operating with her efforts to put the North African country back on the pathway to elections.
Ms Williams’ main priority was to listen to the millions of Libyans who registered to vote in order to restore the legitimacy of the country's institutions through national elections.
She said she had reached out to the “broadest possible spectrum” of the people involved in Libya’s political, security and social domains to listen and understand their concerns.
She also considered their vision for the future of their country, as well as their ideas and suggestions to help Libya to end the long period of transition that has beset the country since 2011.
Ms Williams explained that she had led the three intra-Libyan tracks laid out by the Berlin Conference and enshrined in the subsequent UN Security Council resolutions.
She expressed appreciation for the commitment of the 5+5 Joint Military Commission to maintain the October 2020 ceasefire agreement and to press ahead with plans to unify the military institutions.
Ms Williams also applauded the lifting of the oil blockade but voiced concern about efforts to politicise the National Oil Corporation, saying that the state energy company and all sovereign institutions should enjoy “complete autonomy and independence from political manoeuvring”.
The country’s revenue must be transparently managed and the recommendations of the UN-arranged audit of the Central Bank of Libya should be fully enforced, including the much-needed unification of the bank, said Ms Williams.
“I thank the [UN] secretary general for entrusting me with the leadership of the United Nations' good offices, and the terrific United Nations' team in Libya for their steadfast support throughout my tenure,” she said.
Ms Williams said she had advocated the inclusion of youths in the political process and called for their voices to be “lifted”.
“I urge Libyan leaders and institutions to commit seriously to protecting women’s participation in public life. There can be no meaningful participation without protection. Violence against women in Libya must stop,” she said.
Ms Williams comes from a background of extensive experience in diplomacy and foreign security policy, both internationally and in the US.
Before being appointed to the Libya position, she had previously served in two other UN positions and had worked on Libyan issues, as part of the US Senior Foreign Service, since 2018.
As well as these roles, Ms Williams has held extensive diplomatic positions throughout the Middle East.
She graduated with honours from the University of Maryland in 1987 with a double degree in economics and government relations. In 1989, she earned a master’s degree in Arab studies from Georgetown University’s Centre for Contemporary Arab Studies.
She is a Distinguished Graduate of the National War College, where she earned a master’s degree in national security studies in 2008. She is fluent in English and Arabic.
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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
Fanney Khan
Producer: T-Series, Anil Kapoor Productions, ROMP, Prerna Arora
Director: Atul Manjrekar
Cast: Anil Kapoor, Aishwarya Rai, Rajkummar Rao, Pihu Sand
Rating: 2/5
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Election pledges on migration
CDU: "Now is the time to control the German borders and enforce strict border rejections"
SPD: "Border closures and blanket rejections at internal borders contradict the spirit of a common area of freedom"
How to vote
Canadians living in the UAE can register to vote online and be added to the International Register of Electors.
They'll then be sent a special ballot voting kit by mail either to their address, the Consulate General of Canada to the UAE in Dubai or The Embassy of Canada in Abu Dhabi
Registered voters mark the ballot with their choice and must send it back by 6pm Eastern time on October 21 (2am next Friday)