• Lebanese men smoke shisha as smoke billows over the northern Lebanese city of Tripoli on November 13, 2019, nearly a month into an unprecedented anti-graft street movement. Street protests erupted, the night before, after President Michel Aoun defended the role of his allies, the Shiite movement Hezbollah, in Lebanon's government. Protesters responded by cutting off several major roads in and around Beirut, the northern city of Tripoli and the eastern region of Bekaa. / AFP / Ibrahim CHALHOUB
    Lebanese men smoke shisha as smoke billows over the northern Lebanese city of Tripoli on November 13, 2019, nearly a month into an unprecedented anti-graft street movement. Street protests erupted, the night before, after President Michel Aoun defended the role of his allies, the Shiite movement Hezbollah, in Lebanon's government. Protesters responded by cutting off several major roads in and around Beirut, the northern city of Tripoli and the eastern region of Bekaa. / AFP / Ibrahim CHALHOUB
  • A Lebanese demonstrator carries a placard during a gathering on the road leading to the Presidential Palace in Baabda, on the eastern outskirts of Beirut on November 13, 2019, nearly a month into an unprecedented anti-graft street movement. Street protests erupted, the night before, after President Michel Aoun defended the role of his allies, the Shiite movement Hezbollah, in Lebanon's government. Protesters responded by cutting off several major roads in and around Beirut, the northern city of Tripoli and the eastern region of Bekaa. / AFP / Anwar AMRO
    A Lebanese demonstrator carries a placard during a gathering on the road leading to the Presidential Palace in Baabda, on the eastern outskirts of Beirut on November 13, 2019, nearly a month into an unprecedented anti-graft street movement. Street protests erupted, the night before, after President Michel Aoun defended the role of his allies, the Shiite movement Hezbollah, in Lebanon's government. Protesters responded by cutting off several major roads in and around Beirut, the northern city of Tripoli and the eastern region of Bekaa. / AFP / Anwar AMRO
  • A Lebanese demonstrator looks on during a gathering on the road leading to the Presidential Palace in Baabda, on the eastern outskirts of Beirut on November 13, 2019, nearly a month into an unprecedented anti-graft street movement. Street protests erupted, the night before, after President Michel Aoun defended the role of his allies, the Shiite movement Hezbollah, in Lebanon's government. Protesters responded by cutting off several major roads in and around Beirut, the northern city of Tripoli and the eastern region of Bekaa. / AFP / ANWAR AMRO
    A Lebanese demonstrator looks on during a gathering on the road leading to the Presidential Palace in Baabda, on the eastern outskirts of Beirut on November 13, 2019, nearly a month into an unprecedented anti-graft street movement. Street protests erupted, the night before, after President Michel Aoun defended the role of his allies, the Shiite movement Hezbollah, in Lebanon's government. Protesters responded by cutting off several major roads in and around Beirut, the northern city of Tripoli and the eastern region of Bekaa. / AFP / ANWAR AMRO
  • Lebanese demonstrators clash with anti-riot police on the road leading to the Presidential Palace in Baabda, on the eastern outskirts of Beirut on November 13, 2019, nearly a month into an unprecedented anti-graft street movement. Street protests erupted, the night before, after President Michel Aoun defended the role of his allies, the Shiite movement Hezbollah, in Lebanon's government. Protesters responded by cutting off several major roads in and around Beirut, the northern city of Tripoli and the eastern region of Bekaa. / AFP / ANWAR AMRO
    Lebanese demonstrators clash with anti-riot police on the road leading to the Presidential Palace in Baabda, on the eastern outskirts of Beirut on November 13, 2019, nearly a month into an unprecedented anti-graft street movement. Street protests erupted, the night before, after President Michel Aoun defended the role of his allies, the Shiite movement Hezbollah, in Lebanon's government. Protesters responded by cutting off several major roads in and around Beirut, the northern city of Tripoli and the eastern region of Bekaa. / AFP / ANWAR AMRO
  • Lebanese demonstrators chant slogans next to riot police on the road leading to the Presidential Palace in Baabda, on the eastern outskirts of Beirut on November 13, 2019, nearly a month into an unprecedented anti-graft street movement. Street protests erupted, the night before, after President Michel Aoun defended the role of his allies, the Shiite movement Hezbollah, in Lebanon's government. Protesters responded by cutting off several major roads in and around Beirut, the northern city of Tripoli and the eastern region of Bekaa. / AFP / ANWAR AMRO
    Lebanese demonstrators chant slogans next to riot police on the road leading to the Presidential Palace in Baabda, on the eastern outskirts of Beirut on November 13, 2019, nearly a month into an unprecedented anti-graft street movement. Street protests erupted, the night before, after President Michel Aoun defended the role of his allies, the Shiite movement Hezbollah, in Lebanon's government. Protesters responded by cutting off several major roads in and around Beirut, the northern city of Tripoli and the eastern region of Bekaa. / AFP / ANWAR AMRO
  • A Lebanese demonstrator carries a portrait of Alaa Abou Fakhr, who was shot dead south of Beirut the day before, during a gathering on the road leading to the Presidential Palace in Baabda, on the eastern outskirts of Beirut on November 13, 2019, nearly a month into an unprecedented anti-graft street movement. Street protests erupted, the night before, after President Michel Aoun defended the role of his allies, the Shiite movement Hezbollah, in Lebanon's government. Protesters responded by cutting off several major roads in and around Beirut, the northern city of Tripoli and the eastern region of Bekaa. / AFP / ANWAR AMRO
    A Lebanese demonstrator carries a portrait of Alaa Abou Fakhr, who was shot dead south of Beirut the day before, during a gathering on the road leading to the Presidential Palace in Baabda, on the eastern outskirts of Beirut on November 13, 2019, nearly a month into an unprecedented anti-graft street movement. Street protests erupted, the night before, after President Michel Aoun defended the role of his allies, the Shiite movement Hezbollah, in Lebanon's government. Protesters responded by cutting off several major roads in and around Beirut, the northern city of Tripoli and the eastern region of Bekaa. / AFP / ANWAR AMRO
  • Lebanese demonstrators try to remove the barbed-wire and metal rail, placed by anti-riot police (background), on the road leading to the Presidential Palace in Baabda, on the eastern outskirts of Beirut on November 13, 2019, nearly a month into an unprecedented anti-graft street movement. Street protests erupted, the night before, after President Michel Aoun defended the role of his allies, the Shiite movement Hezbollah, in Lebanon's government. Protesters responded by cutting off several major roads in and around Beirut, the northern city of Tripoli and the eastern region of Bekaa. / AFP / ANWAR AMRO
    Lebanese demonstrators try to remove the barbed-wire and metal rail, placed by anti-riot police (background), on the road leading to the Presidential Palace in Baabda, on the eastern outskirts of Beirut on November 13, 2019, nearly a month into an unprecedented anti-graft street movement. Street protests erupted, the night before, after President Michel Aoun defended the role of his allies, the Shiite movement Hezbollah, in Lebanon's government. Protesters responded by cutting off several major roads in and around Beirut, the northern city of Tripoli and the eastern region of Bekaa. / AFP / ANWAR AMRO
  • Lebanese demonstrators carry a poster bearing the portraits of Alaa Abou Fakhr, who was shot dead south of Beirut the day before, and Hussein Atar, a demonstrator who was killed during a protest last month, during a gathering in the southern city of Sidon (Saida) on November 13, 2019, nearly a month into an unprecedented anti-graft street movement. Street protests erupted, the night before, after President Michel Aoun defended the role of his allies, the Shiite movement Hezbollah, in Lebanon's government. Protesters responded by cutting off several major roads in and around Beirut, the northern city of Tripoli and the eastern region of Bekaa. / AFP / Mahmoud ZAYYAT
    Lebanese demonstrators carry a poster bearing the portraits of Alaa Abou Fakhr, who was shot dead south of Beirut the day before, and Hussein Atar, a demonstrator who was killed during a protest last month, during a gathering in the southern city of Sidon (Saida) on November 13, 2019, nearly a month into an unprecedented anti-graft street movement. Street protests erupted, the night before, after President Michel Aoun defended the role of his allies, the Shiite movement Hezbollah, in Lebanon's government. Protesters responded by cutting off several major roads in and around Beirut, the northern city of Tripoli and the eastern region of Bekaa. / AFP / Mahmoud ZAYYAT
  • A Lebanese demonstrator writes "Alaa Abou Fakhr Boulevard" during a gathering on the road leading to the Presidential Palace in Baabda, on the eastern outskirts of Beirut on November 13, 2019, nearly a month into an unprecedented anti-graft street movement. Alaa Abou Fakhr died of gunshot wounds overnight after the army opened fire to disperse protesters south of the capital, in the second such death since the start of the largely peaceful protests. / AFP / ANWAR AMRO
    A Lebanese demonstrator writes "Alaa Abou Fakhr Boulevard" during a gathering on the road leading to the Presidential Palace in Baabda, on the eastern outskirts of Beirut on November 13, 2019, nearly a month into an unprecedented anti-graft street movement. Alaa Abou Fakhr died of gunshot wounds overnight after the army opened fire to disperse protesters south of the capital, in the second such death since the start of the largely peaceful protests. / AFP / ANWAR AMRO

Why Lebanon’s protests turned violent


Sunniva Rose
  • English
  • Arabic

Violence flared in Lebanon after a televised interview with President Michel Aoun on Tuesday evening in which he said: "If they do not like any person in authority, let them emigrate."

Anti-government protesters, who had begun to dismantle roadblocks in place since early November, burnt tyres and blocked motorways again.

A man was killed and several more wounded by a gunman in two incidents near Beirut. Schools, universities and banks remained shut.

“Who does he want to keep in Lebanon?" asked Marie-Therese Zouein Tabet, 65, who joined protesters near the Presidential Palace on Wednesday.

"Old people and militias? Is that what he wants?”

Calling people to emigrate touched “a raw nerve”, said Maha Yahya, director of the Carnegie Middle East Centre.

“Students had joined protests for the past two weeks to say that they do not want to emigrate to find a job," Ms Yahya said. "Their parents also want a future for their children in Lebanon.”

Mr Aoun also said that his son-in-law Gebran Bassil, one of the people most reviled by protesters, could be part of the new government.

The government has yet to confirmed since Prime Minister Saad Hariri’s resignation on October 29.

“People felt irrelevant," Ms Yahya said.

Despite protesters’ demands for a new government of specialists independent from politicians, Mr Aoun repeated that he wanted a “semi-political, semi-technocratic government” because “technocrats cannot define the country’s policy".

The outrage caused by the interview reinvigorated protesters.

Their numbers in Beirut had dwindled to a few dozen before Mr Aoun’s comments, but hundreds turned up near the Presidential Palace the next day.

One of them was held in custody overnight for insulting the president.

"Roads had been progressively reopened as a gesture of good will from the revolutionary citizens," Melissa Fathallah, who has been active in protests, told The National.

“People needed to rest, analyse and understand what was going on.

"But breath can only be held for so long and with the last speech given by the failed President Michel Aoun, people returned to the streets.”

Lebanese protesters said they will remain in the streets despite the president's appeal for them to go home. AP
Lebanese protesters said they will remain in the streets despite the president's appeal for them to go home. AP

The crowd near the palace on Wednesday was smaller than in the first days of the uprising, when analysts estimated that between 1 million and 2 million took to the streets around the country.

Despite their anger, protesters did instigate the violence in the past two days, Lebanese historian Makram Rabah said.

“The rage on the street was certainly caused by President Aoun’s speech," Mr Rabah said.

"But violence was perpetrated by pro-government factions, primarily the president’s party, the Free Patriotic Movement, and security forces who think they can bully people,” Mr Rabah said.

Local media reported that a man who had attacked protesters Jal El Dib, north of Beirut, made a hand gesture signifying allegiance to the party, which denied it.

Ghayath al-Rawbeh, a Palestinian refugee who fled the Syrian crisis, poses on November 14, 2019 in front of a mural he painted of late Lebanese protester Alaa Abou Fakhr. AFP
Ghayath al-Rawbeh, a Palestinian refugee who fled the Syrian crisis, poses on November 14, 2019 in front of a mural he painted of late Lebanese protester Alaa Abou Fakhr. AFP

The killing on Tuesday evening of Alaa Abou Fakher, a father of three, by a member of the army intelligence south of Beirut angered people from his hometown of Choueifat.

They blocked roads with burning tyres and rubbish containers on Thursday morning as Abou Fakher, 38, was laid to rest.

Roadblocks were also set up in the rest of the country but the army reopened most of them on Thursday afternoon.

Alhough the circumstances of his death remain unclear, Abou Fakher was the first protester to be killed by a member of the military since protests began.

Four other people have died in accidents or in brawls related to the demonstrations since October 17.

“There are plenty of opportunities that violence might increase further,” Ms Yahya said.

Mr Aoun has repeated that he is open to meeting protesters, but they have refused to appoint leaders up to now.

“We invited them to meet to talk together but I have not received an answer,” he said on Tuesday.

Mr Aoun promised that the new government would implement their demands, which have focused on eliminating corruption and nepotism.

On Thursday, he announced the new government could be formed within days after "obstacles" were removed.

But protesters said their trust in their leaders’ promises had been broken.

“Seeing is believing and each day is a new mind game,” Ms Fathallah said.

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

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The specs

Engine: 2.0-litre 4-cyl turbo

Power: 247hp at 6,500rpm

Torque: 370Nm from 1,500-3,500rpm

Transmission: 10-speed auto

Fuel consumption: 7.8L/100km

Price: from Dh94,900

On sale: now

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Tips to avoid getting scammed

1) Beware of cheques presented late on Thursday

2) Visit an RTA centre to change registration only after receiving payment

3) Be aware of people asking to test drive the car alone

4) Try not to close the sale at night

5) Don't be rushed into a sale 

6) Call 901 if you see any suspicious behaviour

UAE currency: the story behind the money in your pockets
Glossary of a stock market revolution

Reddit

A discussion website

Redditor

The users of Reddit

Robinhood

A smartphone app for buying and selling shares

Short seller

Selling a stock today in the belief its price will fall in the future

Short squeeze

Traders forced to buy a stock they are shorting 

Naked short

An illegal practice  

Infiniti QX80 specs

Engine: twin-turbocharged 3.5-liter V6

Power: 450hp

Torque: 700Nm

Price: From Dh450,000, Autograph model from Dh510,000

Available: Now

THE LOWDOWN

Photograph

Rating: 4/5

Produced by: Poetic License Motion Pictures; RSVP Movies

Director: Ritesh Batra

Cast: Nawazuddin Siddiqui, Sanya Malhotra, Farrukh Jaffar, Deepak Chauhan, Vijay Raaz

Company%C2%A0profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3Eamana%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2010%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Karim%20Farra%20and%20Ziad%20Aboujeb%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EUAE%3Cbr%3E%3Cstrong%3ERegulator%3A%20%3C%2Fstrong%3EDFSA%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinancial%20services%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E85%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3ESelf-funded%3Cbr%3E%3C%2Fp%3E%0A
COMPANY PROFILE

Company name: Blah

Started: 2018

Founder: Aliyah Al Abbar and Hend Al Marri

Based: Dubai

Industry: Technology and talent management

Initial investment: Dh20,000

Investors: Self-funded

Total customers: 40

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The 12 Syrian entities delisted by UK 

Ministry of Interior
Ministry of Defence
General Intelligence Directorate
Air Force Intelligence Agency
Political Security Directorate
Syrian National Security Bureau
Military Intelligence Directorate
Army Supply Bureau
General Organisation of Radio and TV
Al Watan newspaper
Cham Press TV
Sama TV

MATCH INFO

Rugby World Cup (all times UAE)

Final: England v South Africa, Saturday, 1pm

Quick%20facts
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Veere di Wedding
Dir: Shashanka Ghosh
Starring: Kareena Kapoo-Khan, Sonam Kapoor, Swara Bhaskar and Shikha Talsania ​​​​​​​
Verdict: 4 Stars

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