'They have made substantial progress in delivering on those commitments, but we would like to see more,' Mr Khalilzad told Congress. Getty Images/AFP
'They have made substantial progress in delivering on those commitments, but we would like to see more,' Mr Khalilzad told Congress. Getty Images/AFP
'They have made substantial progress in delivering on those commitments, but we would like to see more,' Mr Khalilzad told Congress. Getty Images/AFP
'They have made substantial progress in delivering on those commitments, but we would like to see more,' Mr Khalilzad told Congress. Getty Images/AFP

Zalmay Khalilzad says Taliban have made ‘substantial progress’ on Doha commitments


Bryant Harris
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The Taliban have made “substantial progress” but must do more to honour commitments undertaken in an agreement brokered in Qatar last year that paved the way for the withdrawal of foreign forces from Afghanistan, US special envoy Zalmay Khalilzad said on Tuesday.

Mr Khalilzad orchestrated the Doha agreement with the Taliban last year under former president Donald Trump. The US agreed to pull its troops from Afghanistan in exchange for various security commitments from the insurgent group.

The Taliban "have made substantial progress in delivering on those commitments, but we would like to see more,” Mr Khalilzad told Congress, adding he was "not satisfied" with the Islamist group's efforts.

He has made the rounds on Capitol Hill in recent weeks to assuage bipartisan concerns regarding President Joe Biden's decision to follow through on the Doha deal and pull US forces from Afghanistan by September 11.

The agreement calls on the Taliban to ensure extremist groups such as Al Qaeda and ISIS do not use Afghanistan as a base to plot terror attacks.

In exchange, the US agreed to withdraw its forces that have been key to supporting the Kabul-based government. The end of the US troop presence in Afghanistan means partner nations also will leave.

“We have already begun the process of withdrawing our forces in close co-operation with our Nato allies and partners,” Mr Khalilzad said.

“The withdrawal so far has taken place without major incident and we expect this to continue. However, we are prepared to respond forcefully if attacked and have made this clear.”

US Central Command, which oversees the Pentagon's operations in the region, announced on Tuesday it has completed between 13 and 20 per cent of its withdrawal process.

Still, violence continues to plague the country.

Although the Taliban have not attacked US forces directly, the Islamists have launched hundreds of assaults on US-backed Afghan forces since Mr Biden’s withdrawal announcement.

An attack at a girl’s school in Kabul earlier this month killed at least 85 people and injured about 150 others.

Pentagon officials had accused the Taliban of failing to live up to their Doha commitments, such as cutting ties with ISIS and Al Qaeda, prior to Mr Biden’s withdrawal announcement.

But Mr Khalilzad said the threat posed by Al Qaeda in Afghanistan has decreased in recent years.

“Al Qaeda has been degraded substantially in Afghanistan,” he said. “It’s not what it was during 9/11 or soon thereafter.

“The Talibs have delivered significantly, substantially on their commitments. We are not satisfied and we’re pressing them. We hold them accountable for the commitments they have made. But we’re also not just relying on what the Talibs are saying. Although we hold them accountable, we will take the steps necessary in terms of their presence in the region, monitoring and response capability.”

However, the US has yet to secure any commitments from neighbouring countries to host American forces for surveillance and counter-terrorism missions, as lengthy flights from military bases in the Gulf could delay potentially time-sensitive operations.

“Several countries in the area are open to enhanced co-operation,” said Mr Khalilzad, without specifying which ones.

He also noted that US officials “remain in close touch with Pakistan’s leaders, pressing them to exercise their considerable leverage over the Taliban to reduce violence and support a negotiated political settlement.”

Mr Khalilzad also spoke on the Biden administration’s commitment to continuing security, economic and development aid to Afghan forces.

Several senators, however, have threatened to condition aid to Afghanistan should the Taliban clamp down on human rights as part of any future Afghan government.

Mr Khalilzad said he would support such restrictions when he testified before the Senate in April.

The Biden administration said last month it would work with Congress to release approximately $300 million in civilian assistance for Afghanistan that the US pledged at a donor’s conference in November.

  • US Marines keep watch as unseen Afghan National Army soldiers participate in an IED (improvised explosive device) training exercise at the Shorab Military Camp in 2017. AFP
    US Marines keep watch as unseen Afghan National Army soldiers participate in an IED (improvised explosive device) training exercise at the Shorab Military Camp in 2017. AFP
  • US troops patrol at an Afghan army Base in Logar province on August 7, 2018. Reuters
    US troops patrol at an Afghan army Base in Logar province on August 7, 2018. Reuters
  • US soldiers patrol a street in central Kabul December 11, 2004. Reuters
    US soldiers patrol a street in central Kabul December 11, 2004. Reuters
  • US troops under Afghanistan's International Security Assistance Force, and Afghan National Army soldiers conduct a joint security patrol in the centre of Kandalay village. AFP
    US troops under Afghanistan's International Security Assistance Force, and Afghan National Army soldiers conduct a joint security patrol in the centre of Kandalay village. AFP
  • US troops patrol at an Afghan National Army (ANA) base in Logar province, Afghanistan in 2018. Reuters
    US troops patrol at an Afghan National Army (ANA) base in Logar province, Afghanistan in 2018. Reuters
  • US Army soldiers patrol in the village of Chariagen in the Panjwai district of Kandahar province southern Afghanistan in 2011. Reuters
    US Army soldiers patrol in the village of Chariagen in the Panjwai district of Kandahar province southern Afghanistan in 2011. Reuters
  • Afghan residents chat with US. Army Lieutenant Steven Gibbs as he patrols with his platoon in Pul-e Alam, a town in Logar province, eastern Afghanistan in 2011. Reuters
    Afghan residents chat with US. Army Lieutenant Steven Gibbs as he patrols with his platoon in Pul-e Alam, a town in Logar province, eastern Afghanistan in 2011. Reuters
  • US soldiers gather during an exercise at the Kandahar airbase in Afghanistan in 2005. Reuters
    US soldiers gather during an exercise at the Kandahar airbase in Afghanistan in 2005. Reuters
  • U.S. Army soldiers with 1st Brigade, 1st Cavalry Division stand near their armored vehicles before they start their journey home at Contingency Operating Site Kalsu, south of Baghdad, Iraq. AP
    U.S. Army soldiers with 1st Brigade, 1st Cavalry Division stand near their armored vehicles before they start their journey home at Contingency Operating Site Kalsu, south of Baghdad, Iraq. AP
  • A handout photo made available by the US Marine Corps shows US Marines inside the perimeter of Al Asad Air Base in Iraq. EPA
    A handout photo made available by the US Marine Corps shows US Marines inside the perimeter of Al Asad Air Base in Iraq. EPA
  • A US soldier is seen during a handover ceremony of Taji military base from US-led coalition troops to Iraqi security forces, in the base north of Baghdad, Iraq August 23, 2020. Reuters
    A US soldier is seen during a handover ceremony of Taji military base from US-led coalition troops to Iraqi security forces, in the base north of Baghdad, Iraq August 23, 2020. Reuters
  • US soldiers have been in Iraq for nearly two decades. AFP
    US soldiers have been in Iraq for nearly two decades. AFP
  • US soldiers are seen during a handover ceremony of Taji military base from US-led coalition troops to Iraqi security forces, in the base north of Baghdad, Iraq on August 23, 2020. Reuters
    US soldiers are seen during a handover ceremony of Taji military base from US-led coalition troops to Iraqi security forces, in the base north of Baghdad, Iraq on August 23, 2020. Reuters
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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