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.
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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if you go
The flights
Etihad and Emirates fly direct from the UAE to Seoul from Dh3,775 return, including taxes
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Ski Safari offers a seven-night ski package to Korea, including five nights at the Dragon Valley Hotel in Yongpyong and two nights at Seoul CenterMark hotel, from £720 (Dh3,488) per person, including transfers, based on two travelling in January
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Zayed Sustainability Prize
How the bonus system works
The two riders are among several riders in the UAE to receive the top payment of £10,000 under the Thank You Fund of £16 million (Dh80m), which was announced in conjunction with Deliveroo's £8 billion (Dh40bn) stock market listing earlier this year.
The £10,000 (Dh50,000) payment is made to those riders who have completed the highest number of orders in each market.
There are also riders who will receive payments of £1,000 (Dh5,000) and £500 (Dh2,500).
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