Policemen stand guard an entrance to Kabul university a day after gunmen stormed the campus on November 2, 2020. AFP
Policemen stand guard an entrance to Kabul university a day after gunmen stormed the campus on November 2, 2020. AFP
Policemen stand guard an entrance to Kabul university a day after gunmen stormed the campus on November 2, 2020. AFP
Policemen stand guard an entrance to Kabul university a day after gunmen stormed the campus on November 2, 2020. AFP

Former student arrested for planning Kabul University attack


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Afghanistan has arrested a former student of Kabul University for masterminding the deadly attack on its campus this month, Vice President Amrullah Saleh said on Saturday.

At least 22 people were killed and another 27 wounded when three gunmen rampaged through the university on November 2, spraying classrooms with bullets for several hours before they were killed by security forces.

  • A photographer takes pictures inside a burned office of the National Legal Training center a day after gunmen stormed the university in Kabul. AFP
    A photographer takes pictures inside a burned office of the National Legal Training center a day after gunmen stormed the university in Kabul. AFP
  • A man stands outside a damaged room at the National Legal Training centre a day after gunmen stormed the university in Kabul. AFP
    A man stands outside a damaged room at the National Legal Training centre a day after gunmen stormed the university in Kabul. AFP
  • A damaged clock is seen inside a classroom after yesterday's attack at the university of Kabul. Reuters
    A damaged clock is seen inside a classroom after yesterday's attack at the university of Kabul. Reuters
  • Burnt books are seen in the library inside Kabul's university campus a day after an attack at the Kabul University in Kabul. EPA
    Burnt books are seen in the library inside Kabul's university campus a day after an attack at the Kabul University in Kabul. EPA
  • Journalists stand inside of a damaged classroom at the National Legal Training centre a day after gunmen stormed the university in Kabul. AFP
    Journalists stand inside of a damaged classroom at the National Legal Training centre a day after gunmen stormed the university in Kabul. AFP
  • An Afghan policeman inspects the site after yesterday's attack at the university of Kabul. Reuters
    An Afghan policeman inspects the site after yesterday's attack at the university of Kabul. Reuters
  • An Afghan journalist talks live inside a burnt room after yesterday's attack at the university of Kabul. Reuters
    An Afghan journalist talks live inside a burnt room after yesterday's attack at the university of Kabul. Reuters
  • An Afghan security official inspects the scene a day after an attack at Kabul University in Kabul. EPA
    An Afghan security official inspects the scene a day after an attack at Kabul University in Kabul. EPA
  • A doctor looks at an X-ray of a man who was wounded during an attack at the university of Kabul. REUTERS
    A doctor looks at an X-ray of a man who was wounded during an attack at the university of Kabul. REUTERS
  • Relatives of injured students wait outside the Intensive care unit (ICU) ward in a hospital after an attack at Kabul University in Kabul, Afghanistan. EPA
    Relatives of injured students wait outside the Intensive care unit (ICU) ward in a hospital after an attack at Kabul University in Kabul, Afghanistan. EPA
  • Injured Afghan students lay in a ward at a local hospital after an attack at Kabul University in Kabul. EPA
    Injured Afghan students lay in a ward at a local hospital after an attack at Kabul University in Kabul. EPA
  • Young injured female Afghan students lay in a ward at a local hospital after an attack at Kabul University in Kabul. EPA
    Young injured female Afghan students lay in a ward at a local hospital after an attack at Kabul University in Kabul. EPA
  • A man is treated at a hospital after a deadly attack at Kabul University, in Kabul. AP Photo
    A man is treated at a hospital after a deadly attack at Kabul University, in Kabul. AP Photo
  • Afghan security forces leave the site of an incident after an attack at the university of Kabul. REUTERS
    Afghan security forces leave the site of an incident after an attack at the university of Kabul. REUTERS
  • Afghan security personnel patrol with a rocket propelled grenade launcher at the site of an attack at Kabul University in Kabul. AP Photo
    Afghan security personnel patrol with a rocket propelled grenade launcher at the site of an attack at Kabul University in Kabul. AP Photo
  • Afghan security forces leave the site of an incident after an attack at the university of in Kabul. REUTERS
    Afghan security forces leave the site of an incident after an attack at the university of in Kabul. REUTERS
  • Afghan police patrol at the site of an attack at Kabul University in Kabul. AP Photo
    Afghan police patrol at the site of an attack at Kabul University in Kabul. AP Photo
  • Afghan policemen keep watch near the site of an attack in Kabul. REUTERS
    Afghan policemen keep watch near the site of an attack in Kabul. REUTERS

The attack was planned by a militant called Adil, Mr Saleh announced on his Facebook page, giving only one name of the arrested man.

Adil had been an undergraduate student in the Islamic law faculty of the university. He left his studies to join the Haqqani militant group and later planned the attack under the command of an experienced member of the group, Mr Saleh said.

"Adil had been missing for three years amid rumours that he had gone to receive training in war and fighting."

The former student hailed from the province of Panjshir but his family lived on the outskirts of Kabul. During questioning, he revealed that he had received weapons from Haqqani network to carry out the attack, Mr Saleh said.

The attacker’s motivation was to “undermine and defame the government and to make it look weak and ineffective in the minds of people,” he said.

The Haqqani network is an affiliate of the Taliban insurgent group, which has been holding peace talks with the Afghan government in Qatar. The Taliban denied carrying out the university attack, which was later claimed by ISIS.

ISIS also claimed to have carried out a suicide bombing near an educational centre in western Kabul days before the university attack. Twenty-four people were killed in that attack.

The Taliban and ISIS are rivals in Afghanistan, but the national intelligence agency announced in May that security forces had arrested eight members of a network grouping ISIS and Haqqani militants that was responsible for bloody attacks in the capital.

The attack on the university came months after the intelligence agency, the National Directorate of Security, said it had arrested three of its teachers for being ISIS recruiters.

"Teachers and religious scholars who support jihadist groups hold a lot of influence over the community," a security official close to the investigation told The National after the arrests in July. "Young students in their care are exposed to harmful ideologies when they are extremely vulnerable and can be manipulated to do something wrong."

What the law says

Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

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)

Film: In Syria
Dir: Philippe Van Leeuw
Starring: Hiam Abbass, Diamand Bo Abboud, Mohsen Abbas and Juliette Navis
Verdict: Four stars

Scores in brief:

Boost Defenders 205-5 in 20 overs
(Colin Ingram 84 not out, Cameron Delport 36, William Somerville 2-28)
bt Auckland Aces 170 for 5 in 20 overs
(Rob O’Donnell 67 not out, Kyle Abbott 3-21).

HIJRA

Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy

Director: Shahad Ameen

Rating: 3/5

RACECARD

6pm: Al Maktoum Challenge Round-1 – Group 1 (PA) $50,000 (Dirt) 1,600m
6.35pm: Festival City Stakes – Conditions (TB) $60,000 (D) 1,200m
7.10pm: Dubai Racing Club Classic – Listed (TB) $100,000 (Turf) 2,410m
7.45pm: Jumeirah Classic Trial – Conditions (TB) $150,000 (T) 1,400m
8.20pm: Al Maktoum Challenge Round-1 – Group 2 (TB) $250,000 (D) 1,600m
8.55pm: Cape Verdi – Group 2 (TB) $180,000 (T) 1,600m
9.30pm: Dubai Dash – Listed (TB) $100,000 (T) 1,000m

Star%20Wars%3A%20Episode%20I%20%E2%80%93%20The%20Phantom%20Menace
%3Cp%3E%3Cstrong%3EDeveloper%3A%3C%2Fstrong%3E%20Big%20Ape%20Productions%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20LucasArts%3Cbr%3E%3Cstrong%3EConsoles%3A%3C%2Fstrong%3E%20PC%2C%20PlayStation%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%202%2F5%3C%2Fp%3E%0A
Summer special
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

GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

Citizenship-by-investment programmes

United Kingdom

The UK offers three programmes for residency. The UK Overseas Business Representative Visa lets you open an overseas branch office of your existing company in the country at no extra investment. For the UK Tier 1 Innovator Visa, you are required to invest £50,000 (Dh238,000) into a business. You can also get a UK Tier 1 Investor Visa if you invest £2 million, £5m or £10m (the higher the investment, the sooner you obtain your permanent residency).

All UK residency visas get approved in 90 to 120 days and are valid for 3 years. After 3 years, the applicant can apply for extension of another 2 years. Once they have lived in the UK for a minimum of 6 months every year, they are eligible to apply for permanent residency (called Indefinite Leave to Remain). After one year of ILR, the applicant can apply for UK passport.

The Caribbean

Depending on the country, the investment amount starts from $100,000 (Dh367,250) and can go up to $400,000 in real estate. From the date of purchase, it will take between four to five months to receive a passport. 

Portugal

The investment amount ranges from €350,000 to €500,000 (Dh1.5m to Dh2.16m) in real estate. From the date of purchase, it will take a maximum of six months to receive a Golden Visa. Applicants can apply for permanent residency after five years and Portuguese citizenship after six years.

“Among European countries with residency programmes, Portugal has been the most popular because it offers the most cost-effective programme to eventually acquire citizenship of the European Union without ever residing in Portugal,” states Veronica Cotdemiey of Citizenship Invest.

Greece

The real estate investment threshold to acquire residency for Greece is €250,000, making it the cheapest real estate residency visa scheme in Europe. You can apply for residency in four months and citizenship after seven years.

Spain

The real estate investment threshold to acquire residency for Spain is €500,000. You can apply for permanent residency after five years and citizenship after 10 years. It is not necessary to live in Spain to retain and renew the residency visa permit.

Cyprus

Cyprus offers the quickest route to citizenship of a European country in only six months. An investment of €2m in real estate is required, making it the highest priced programme in Europe.

Malta

The Malta citizenship by investment programme is lengthy and investors are required to contribute sums as donations to the Maltese government. The applicant must either contribute at least €650,000 to the National Development & Social Fund. Spouses and children are required to contribute €25,000; unmarried children between 18 and 25 and dependent parents must contribute €50,000 each.

The second step is to make an investment in property of at least €350,000 or enter a property rental contract for at least €16,000 per annum for five years. The third step is to invest at least €150,000 in bonds or shares approved by the Maltese government to be kept for at least five years.

Candidates must commit to a minimum physical presence in Malta before citizenship is granted. While you get residency in two months, you can apply for citizenship after a year.

Egypt 

A one-year residency permit can be bought if you purchase property in Egypt worth $100,000. A three-year residency is available for those who invest $200,000 in property, and five years for those who purchase property worth $400,000.

Source: Citizenship Invest and Aqua Properties

Electric scooters: some rules to remember
  • Riders must be 14-years-old or over
  • Wear a protective helmet
  • Park the electric scooter in designated parking lots (if any)
  • Do not leave electric scooter in locations that obstruct traffic or pedestrians
  • Solo riders only, no passengers allowed
  • Do not drive outside designated lanes
Famous left-handers

- Marie Curie

- Jimi Hendrix

- Leonardo Di Vinci

- David Bowie

- Paul McCartney

- Albert Einstein

- Jack the Ripper

- Barack Obama

- Helen Keller

- Joan of Arc

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 

If you go

The flights

There are direct flights from Dubai to Sofia with FlyDubai (www.flydubai.com) and Wizz Air (www.wizzair.com), from Dh1,164 and Dh822 return including taxes, respectively.

The trip

Plovdiv is 150km from Sofia, with an hourly bus service taking around 2 hours and costing $16 (Dh58). The Rhodopes can be reached from Sofia in between 2-4hours.

The trip was organised by Bulguides (www.bulguides.com), which organises guided trips throughout Bulgaria. Guiding, accommodation, food and transfers from Plovdiv to the mountains and back costs around 170 USD for a four-day, three-night trip.

 

Tori Amos
Native Invader
Decca

MATCH INFO

Manchester United 1 (Rashford 36')

Liverpool 1 (Lallana 84')

Man of the match: Marcus Rashford (Manchester United)