Ahmad Massoud was only 12 when his father, one of Afghanistan’s greatest leaders, was assassinated by Al Qaeda suicide bombers.
Since then the Taliban has been banished, followed by 20 years of democracy only to be demolished by the extremists’ resurgence in 2021.
But during that time the son of Ahmad Shah Massoud gained military experience at Britain’s Sandhurst military academy and studied for a master's degree in international politics.
His aura of authority was evident when, as the youngest person on the platform of a conference on Afghanistan in Vienna, it appeared that he had inherited his father’s stature to lead.
Asked in an interview with The National for his thoughts on western overtures to the Taliban, Mr Massoud, now 33, offered a resigned smile, one perhaps reserved for admonishing a child.
“You cannot wash dirt with dirt,” he suggested to emphasise that if the international community thought it co-opt the Taliban with money and hints of diplomatic ties to resist forces like ISIS, it was gravely mistaken.
The extremists who seized Afghanistan 20 months ago are deeply attached to a brutal autocratic government that uses hard drugs for income and harbours a number of terrorist groups yet to be unleashed on the wider world.
Until now there has been little internal opposition to their harsh rule. But the capable Mr Massoud has managed to pull together a diverse coalition of Afghans that represent a more palatable alternative government.
That unity was demonstrated in Vienna this week when Tajiks shared a platform with Pashtuns, Uzbeks and Hazaris at a three-day conference on Afghanistan.
As leader of the National Resistance Front (NRF), Mr Massoud — sometimes referred to as the “Young Lion of Panjshir” — leads the largest group that is showing signs of forming a resilient military and political opposition.
With its attention diverted by Ukraine and still humiliated by defeat in Afghanistan, he warned the West it must not ignore Afghanistan's plight.
“Afghanistan has become an epic prison for its people and a safe haven for terrorist groups” and was also a country that could also revisit the “catastrophic” events of the past, he said.
Son of Panjshir
When the Taliban crushed government forces in 2021 they swept through the formerly impregnable Panjshir valley. That aura of invincibility was born under the enigmatic leadership of Ahmad Shah Massoud, the “Lion of Panjshir”, who had defeated the Soviets and repulsed the first Taliban regime.
Sharing the same looks as his father and the recognisable brown woollen pakol headdress, Mr Massoud possesses a sharp intelligence and polite charisma.
During his interview at a large Austrian town house, where armed police stood guard outside, he said he was not embittered by the West’s lack of interest in the Taliban's opposition but added that the US and its allies should pay heed.
Therefore, did it surprise him that no agencies from any western powers had been in contact?
“Of course it is a surprise because if they think that they can trust the Taliban over the democratic forces," he said.
“It's like cleaning ISIS with the Taliban, then what are you going to do with the Taliban? It’s the same ideology and the same problem. It’s not going to work and will demoralise all our democratic forces who will then lose respect to the West.”
Cash for autocrats
There are deep fears that the Taliban will persuade western powers to recognise it as a legitimate government and form diplomatic ties.
Already Kabul is receiving $40 million a week in aid, much of it indirectly from the West, including the US, whereas the NRF “do not have any support from anywhere”.
The Taliban also have an income from an “enormous share in the drug trade”, widespread extortion, and as Mr Massoud suggests darkly, money from “intelligence links” for various reasons, including from Pakistan’s ISI agency.
In addition, they have an estimated $7 billion worth of equipment seized from the Afghan army, including rifles, thermal scopes, night-vision goggles and Humvee vehicles.
“We do not have any support from outside and are operating based on the generosity of Afghan people but we are very confident because we do not have a manpower issue, we possess that massively,” Mr Massoud said.
With just “minimal support in resources”, he argues that the NRF would be able to “liberate a portion of the country”.
“We would implement a system to truly protect the values of Afghanistan, including democracy, tranquillity and diversity — things that attract the whole nation.”
That vision was endorsed in the Vienna conference where parties and groupings, including women’s rights supporters, came together.
Seize a province
If that unity strengthens and grows then perhaps the outside world will take note. But as the NRF leader confirmed, there has been no official contact with the US, Britain or Europe.
However, that might change if the NRF retakes a northern province forming an alternative foothold and government that the West could recognise and provide with resource.
But without money, weapons and substantial equipment today, that could prove insurmountable, Mr Massoud admits.
“Our fighters are using the guerrilla warfare tactics just as we used against the Soviets but while we are able to capture a district we do not have the resources to hold it.”
A force of about 2,000 NRF fighters has spent winter in the high, cold mountains of the Hindu Kush. Last summer it grew to an army of 5,000 and may well do so again, although Mr Massoud states the exact numbers are “classified” and avoids answering if any offensive might occur during the traditional summer fighting season.
“We want to be more prepared to defend our people because they are living under gender apartheid, farmers cannot go to the farms, miners cannot mine, women are treated as non-humans. The Taliban are killing and murdering people with no reason. The people are living in a hostile prison.”
Taliban friends
There is a suggestion that the US and others are willing to turn a blind eye to Taliban excesses and brutality on the basis that the regime keeps foreign fighters on a tight leash.
That, Mr Massoud argues, is a misplaced policy. “Always when the attention of the world has been diverted from Afghanistan that has been catastrophic.
“We hear about them engaging with the Taliban but that is not what the people of Afghanistan want. They want the international community to help them decide their own future.”
Foreign terrorist groups are being extensively trained and recruited in Afghanistan with the active collaboration of the Taliban. If a major attack is mounted in Europe and elsewhere, it is inevitable a response will be required and the West will almost certainly call on the NRF for assistance.
Before then, the resistance leader hopes the West will finally replicate the support they gave to his father,
Although Ahmad Shah Massoud’s death robbed him of a father and Afghanistan of one of its most charismatic leaders, it has not taken away memories of an adoring parent.
“The best memories I have are of any son for his father,” Ms Massoud said, beaming. "It is a memory of freedom and a memory of love and of reading."
What is Diwali?
The Hindu festival is at once a celebration of the autumn harvest and the triumph of good over evil, as outlined in the Ramayana.
According to the Sanskrit epic, penned by the sage Valmiki, Diwali marks the time that the exiled king Rama – a mortal with superhuman powers – returned home to the city of Ayodhya with his wife Sita and brother Lakshman, after vanquishing the 10-headed demon Ravana and conquering his kingdom of Lanka. The people of Ayodhya are believed to have lit thousands of earthen lamps to illuminate the city and to guide the royal family home.
In its current iteration, Diwali is celebrated with a puja to welcome the goodness of prosperity Lakshmi (an incarnation of Sita) into the home, which is decorated with diyas (oil lamps) or fairy lights and rangoli designs with coloured powder. Fireworks light up the sky in some parts of the word, and sweetmeats are made (or bought) by most households. It is customary to get new clothes stitched, and visit friends and family to exchange gifts and greetings.
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Rafael Nadal's record at the MWTC
2009 Finalist
2010 Champion
Jan 2011 Champion
Dec 2011 Semi-finalist
Dec 2012 Did not play
Dec 2013 Semi-finalist
2015 Semi-finalist
Jan 2016 Champion
Dec 2016 Champion
2017 Did not play
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
Match info
Uefa Champions League Group F
Manchester City v Hoffenheim, midnight (Wednesday, UAE)
Mountain%20Boy
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Bundesliga fixtures
Saturday, May 16 (kick-offs UAE time)
Borussia Dortmund v Schalke (4.30pm)
RB Leipzig v Freiburg (4.30pm)
Hoffenheim v Hertha Berlin (4.30pm)
Fortuna Dusseldorf v Paderborn (4.30pm)
Augsburg v Wolfsburg (4.30pm)
Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)
Sunday, May 17
Cologne v Mainz (4.30pm),
Union Berlin v Bayern Munich (7pm)
Monday, May 18
Werder Bremen v Bayer Leverkusen (9.30pm)
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.
Dubai World Cup Carnival card:
6.30pm: Handicap (Turf) | US$175,000 | 2,410 metres
7.05pm: UAE 1000 Guineas Trial Conditions (Dirt) | $100,000 | 1,400m
7.40pm: Handicap (T) | $145,000 | 1,000m
8.15pm: Dubawi Stakes Group 3 (D) | $200,000 | 1,200m
8.50pm: Singspiel Stakes Group 3 (T) | $200,000 | 1,800m
9.25pm: Handicap (T) | $175,000 | 1,400m
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
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
Thursday
Dibba v Al Dhafra, Fujairah Stadium (5pm)
Al Wahda v Hatta, Al Nahyan Stadium (8pm)
Friday
Al Nasr v Ajman, Zabeel Stadium (5pm)
Al Jazria v Al Wasl, Mohammed Bin Zayed Stadium (8pm)
Saturday
Emirates v Al Ain, Emirates Club Stadium (5pm)
Sharjah v Shabab Al Ahli Dubai, Sharjah Stadium (8pm)
How has net migration to UK changed?
The figure was broadly flat immediately before the Covid-19 pandemic, standing at 216,000 in the year to June 2018 and 224,000 in the year to June 2019.
It then dropped to an estimated 111,000 in the year to June 2020 when restrictions introduced during the pandemic limited travel and movement.
The total rose to 254,000 in the year to June 2021, followed by steep jumps to 634,000 in the year to June 2022 and 906,000 in the year to June 2023.
The latest available figure of 728,000 for the 12 months to June 2024 suggests levels are starting to decrease.
UAE SQUAD FOR ASIAN JIU-JITSU CHAMPIONSHIP
Men’s squad: Faisal Al Ketbi, Omar Al Fadhli, Zayed Al Kathiri, Thiab Al Nuaimi, Khaled Al Shehhi, Mohamed Ali Al Suwaidi, Farraj Khaled Al Awlaqi, Muhammad Al Ameri, Mahdi Al Awlaqi, Saeed Al Qubaisi, Abdullah Al Qubaisi and Hazaa Farhan
Women's squad: Hamda Al Shekheili, Shouq Al Dhanhani, Balqis Abdullah, Sharifa Al Namani, Asma Al Hosani, Maitha Sultan, Bashayer Al Matrooshi, Maha Al Hanaei, Shamma Al Kalbani, Haya Al Jahuri, Mahra Mahfouz, Marwa Al Hosani, Tasneem Al Jahoori and Maryam Al Amri
Countdown to Zero exhibition will show how disease can be beaten
Countdown to Zero: Defeating Disease, an international multimedia exhibition created by the American Museum of National History in collaboration with The Carter Center, will open in Abu Dhabi a month before Reaching the Last Mile.
Opening on October 15 and running until November 15, the free exhibition opens at The Galleria mall on Al Maryah Island, and has already been seen at the Jimmy Carter Presidential Library and Museum in Atlanta, the American Museum of Natural History in New York, and the London School of Hygiene and Tropical Medicine.
The five pillars of Islam
MATCH INFO
AC Milan v Inter, Sunday, 6pm (UAE), match live on BeIN Sports
The biog
Date of birth: 27 May, 1995
Place of birth: Dubai, UAE
Status: Single
School: Al Ittihad private school in Al Mamzar
University: University of Sharjah
Degree: Renewable and Sustainable Energy
Hobby: I enjoy travelling a lot, not just for fun, but I like to cross things off my bucket list and the map and do something there like a 'green project'.
The specs
AT4 Ultimate, as tested
Engine: 6.2-litre V8
Power: 420hp
Torque: 623Nm
Transmission: 10-speed automatic
Price: From Dh330,800 (Elevation: Dh236,400; AT4: Dh286,800; Denali: Dh345,800)
On sale: Now
COMPANY PROFILE
Name: Xpanceo
Started: 2018
Founders: Roman Axelrod, Valentyn Volkov
Based: Dubai, UAE
Industry: Smart contact lenses, augmented/virtual reality
Funding: $40 million
Investor: Opportunity Venture (Asia)
The flights: South African Airways flies from Dubai International Airport with a stop in Johannesburg, with prices starting from around Dh4,000 return. Emirates can get you there with a stop in Lusaka from around Dh4,600 return.
The details: Visas are available for 247 Zambian kwacha or US$20 (Dh73) per person on arrival at Livingstone Airport. Single entry into Victoria Falls for international visitors costs 371 kwacha or $30 (Dh110). Microlight flights are available through Batoka Sky, with 15-minute flights costing 2,265 kwacha (Dh680).
Accommodation: The Royal Livingstone Victoria Falls Hotel by Anantara is an ideal place to stay, within walking distance of the falls and right on the Zambezi River. Rooms here start from 6,635 kwacha (Dh2,398) per night, including breakfast, taxes and Wi-Fi. Water arrivals cost from 587 kwacha (Dh212) per person.
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
Western Region Asia Cup T20 Qualifier
Sun Feb 23 – Thu Feb 27, Al Amerat, Oman
The two finalists advance to the Asia qualifier in Malaysia in August
Group A
Bahrain, Maldives, Oman, Qatar
Group B
UAE, Iran, Kuwait, Saudi Arabia
RACE CARD
4.30pm: Maiden Dh80,000 1,400m
5pm: Conditions Dh80,000 1,400m
5.30pm: Liwa Oasis Group 3 Dh300,000 1,400m
6pm: The President’s Cup Listed Dh380,000 1,400m
6.30pm: Arabian Triple Crown Group 2 Dh300,000 2,200m
7pm: Wathba Stallions Cup Handicap (30-60) Dh80,000 1,600m
7.30pm: Handicap (40-70) Dh80,000 1,600m.
Read more from Aya Iskandarani
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
French business
France has organised a delegation of leading businesses to travel to Syria. The group was led by French shipping giant CMA CGM, which struck a 30-year contract in May with the Syrian government to develop and run Latakia port. Also present were water and waste management company Suez, defence multinational Thales, and Ellipse Group, which is currently looking into rehabilitating Syrian hospitals.
The specs
Engine: Four electric motors, one at each wheel
Power: 579hp
Torque: 859Nm
Transmission: Single-speed automatic
Price: From Dh825,900
On sale: Now
The specs
Engine: 1.5-litre 4-cyl turbo
Power: 194hp at 5,600rpm
Torque: 275Nm from 2,000-4,000rpm
Transmission: 6-speed auto
Price: from Dh155,000
On sale: now