Listening to the US president Barack Obama and his European colleagues setting out the limits of their military engagement in Libya, it's worth remembering the famous warning by Prussian General Helmut von Moltke that "no battle plan survives contact with the enemy".
As US cruise missiles destroyed Libyan air defence batteries and French fighters took out four tanks attacking the rebel stronghold of Benghazi, Mr Obama told the world that he had no choice but to launch "limited" military action to prevent Colonel Muammar Qaddafi realising his brutal intentions. But Mr Obama's key message was aimed at Americans: "We will not - I repeat - we will not deploy any US troops on the ground." The New York Times reports that Mr Obama had also insisted to his aides that US military involvement must be over within "days, not weeks".
Following a summit in Paris of the nations involved in the military campaign authorised by last week's UN Security Council resolution 1973, the French president Nicolas Sarkozy insisted that "regime change" was not the goal of the air campaign, and that "the door of international diplomacy" would open to Col Qaddafi once he ended his attacks on rebels and their supporters.
Western leaders have made no secret that they want Col Qaddafi out, with Mr Obama, Mr Sarkozy and the British prime minister David Cameron all having declared unambiguously that the Libyan strongman had lost his legitimacy. But their military campaign was adopted as an emergency response to the intolerable probability that without foreign intervention, Col Qaddafi could sack the rebel capital of Benghazi and exact vicious reprisals on an epic scale.
Optimists in western corridors of power hope that the "shock and awe" effect of their air campaign prompts the regime's collapse amid mass defections. But optimism is the opiate of the interventionists, and western leaders would do well to prepare for some nastier contingencies. It's almost inevitable that mistakes by coalition pilots result in civilian casualties - a scenario Col Qaddafi will work hard to engineer by the placement of his military resources, and whose probability was underscored on Saturday when rebel fighters in Benghazi appeared to have downed a fighter jet piloted by one of their own.
More importantly, even when in an aggressive fashion, air power rarely succeeds on its own in dislodging an enemy. UNSC Resolution 1973 allows the use of force only to protect civilians, however, and not to provide air support to a rebel military advance. The Security Council has also forbidden governments from arming the rebel forces, as Egypt's military is reported to be doing already, albeit discreetly.
The resolution, instead, ties the protection of civilians to the demand for a cease-fire (by all sides) and a negotiated political solution. That gives Col Gaddafi's regime considerable wiggle room. Although Tripoli initially announced its acceptance of the ceasefire, it never stopped its advances on rebel strongholds. Still, a truce remains an option at any time, as Mr Sarkozy himself conceded, "opening the door" to resumed diplomacy that could become increasingly messy.
Col Qaddafi continues to command a degree of popular support, and is relying on the passion of his supporters, infused by the foreign intervention with national fervour, to even up the odds by starting to hand out weapons, hoping to fight the battle on terms that negate the effectiveness of a western intervention confined to bombing heavy weaponry from the air.
The use of air power to destroy armour and artillery on the ground does even up the odds that had recently seen the rebels forced onto the back foot, and leaves the regime's forces vulnerable in the east, where most of the regular army has joined the rebel side. The rebels also have a numerical advantage in Benghazi and other eastern cities. But the fight could become increasingly bloody at close quarters in the days ahead, as Col Qaddafi makes the most of the reluctance of his foreign adversaries to commit ground forces.
Mr Obama's "days" could very easily stretch to "weeks", or even longer. Indeed, if the regime survives the "shock and awe" of the initial foreign intervention, the western powers that are running the campaign will find themselves locked in to a longer and more complex war than they intended. Given the fate that awaits him if he quits, Col Qaddafi has plenty of incentive to raise the stakes and hope that limited political resolve forces his adversaries to fold. And having armed his most committed supporters, as the rebels have done, Col Qaddafi has helped ensure that even in the best-case outcome, foreign troops may be needed on the ground to keep any fragile peace that emerges, while a new Libyan state is created on the ruins of Qaddafi's personality cult regime.
But no one wanted to talk about end games - either a strategy for removing Col Qaddafi, or what would follow his ouster - last week as the tyrant's forces bore down on Benghazi. This war was forced by an urgent need to do something to stop Col Qaddafi crushing the rebellion and butchering tens of thousands of civilians. The "realist" camp in the Obama Administration, led by the defence secretary Robert Gates and the national security adviser Tom Donilon, were focused on strategy, consequence, and end-game, and on that basis warning Mr Obama against getting involved in a conflict whose outcome was not vital to US national interests. But Col Qaddafi's blitzkrieg tipped the scale in favour of humanitarian military intervention, as advocated by the US secretary of State Hillary Clinton, her top adviser Samantha Power, and Susan Rice, the US ambassador to the UN.
Despite Mr Obama's statements on limits of the engagement, the realists know that wishful thinking will count for little. The urgency of responding to Col Qaddafi's march on Benghazi with murderous intent had prompted Western leaders to set aside questions of an endgame in launching military action.
Interventions that are not guided by a strategy, but by good intentions, don't always lead to happy outcomes. The enemy usually has some ideas of his own about how the war will be fought.
Tony Karon is a New York-based analyst. Follow him on Twitter @tonykaron
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
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UAE currency: the story behind the money in your pockets
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The candidates
Dr Ayham Ammora, scientist and business executive
Ali Azeem, business leader
Tony Booth, professor of education
Lord Browne, former BP chief executive
Dr Mohamed El-Erian, economist
Professor Wyn Evans, astrophysicist
Dr Mark Mann, scientist
Gina MIller, anti-Brexit campaigner
Lord Smith, former Cabinet minister
Sandi Toksvig, broadcaster
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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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BIG SPENDERS
Premier League clubs spent £230 million (Dh1.15 billion) on January transfers, the second-highest total for the mid-season window, the Sports Business Group at Deloitte said in a report.
Takreem Awards winners 2021
Corporate Leadership: Carl Bistany (Lebanon)
Cultural Excellence: Hoor Al Qasimi (UAE)
Environmental Development and Sustainability: Bkerzay (Lebanon)
Environmental Development and Sustainability: Raya Ani (Iraq)
Humanitarian and Civic Services: Women’s Programs Association (Lebanon)
Humanitarian and Civic Services: Osamah Al Thini (Libya)
Excellence in Education: World Innovation Summit for Education (WISE) (Qatar)
Outstanding Arab Woman: Balghis Badri (Sudan)
Scientific and Technological Achievement: Mohamed Slim Alouini (KSA)
Young Entrepreneur: Omar Itani (Lebanon)
Lifetime Achievement: Suad Al Amiry (Palestine)
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Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
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More on Quran memorisation:
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
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Key facilities
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- An elevated football field that doubles as a helipad
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UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
The specs
Engine: Direct injection 4-cylinder 1.4-litre
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The specs
Engine: 1.5-litre turbo
Power: 181hp
Torque: 230Nm
Transmission: 6-speed automatic
Starting price: Dh79,000
On sale: Now
CONCRETE COWBOY
Directed by: Ricky Staub
Starring: Idris Elba, Caleb McLaughlin, Jharrel Jerome
3.5/5 stars
The smuggler
Eldarir had arrived at JFK in January 2020 with three suitcases, containing goods he valued at $300, when he was directed to a search area.
Officers found 41 gold artefacts among the bags, including amulets from a funerary set which prepared the deceased for the afterlife.
Also found was a cartouche of a Ptolemaic king on a relief that was originally part of a royal building or temple.
The largest single group of items found in Eldarir’s cases were 400 shabtis, or figurines.
Khouli conviction
Khouli smuggled items into the US by making false declarations to customs about the country of origin and value of the items.
According to Immigration and Customs Enforcement, he provided “false provenances which stated that [two] Egyptian antiquities were part of a collection assembled by Khouli's father in Israel in the 1960s” when in fact “Khouli acquired the Egyptian antiquities from other dealers”.
He was sentenced to one year of probation, six months of home confinement and 200 hours of community service in 2012 after admitting buying and smuggling Egyptian antiquities, including coffins, funerary boats and limestone figures.
For sale
A number of other items said to come from the collection of Ezeldeen Taha Eldarir are currently or recently for sale.
Their provenance is described in near identical terms as the British Museum shabti: bought from Salahaddin Sirmali, "authenticated and appraised" by Hossen Rashed, then imported to the US in 1948.
- An Egyptian Mummy mask dating from 700BC-30BC, is on offer for £11,807 ($15,275) online by a seller in Mexico
- A coffin lid dating back to 664BC-332BC was offered for sale by a Colorado-based art dealer, with a starting price of $65,000
- A shabti that was on sale through a Chicago-based coin dealer, dating from 1567BC-1085BC, is up for $1,950