A photograph taken during Lebanon's October 2019 revolution shows a man sitting on a chair perched on a toppled rubbish bin in the middle of the street. The Lebanese flag is tossed over his shoulder like a cape. A satellite dish is balanced upright by his side like a shield, slogans of protest scrawled across it.
A large group of people are gathered behind the man. Some are wearing gas masks, others keffiyehs, and are wielding the Lebanese flag. Some are simply standing by fiery dustbins, defiant and insistent on bringing about change in a country devastated by years of endemic corruption.
The photograph is one of several taken by Tariq Keblaoui during the first days of the protests. Carried by major news outlets across the world, Keblaoui’s photographs were, for many, the first glimpse of what was happening in Beirut at the time.
The photographs are now set to be featured at the Xposure International Photography Festival in Sharjah, taking place from Wednesday to Saturday, giving the Lebanese photojournalist and filmmaker the opportunity to highlight issues that still grip his native country.
"I was personally quite attached to what the movement stood for," Keblaoui tells The National. "Being on the front lines to photograph the situation as an independent journalist was, for me, the right thing to do. There was no room to give up, to sit by and let things happen."
Keblaoui says he felt like he needed to contribute because “change never comes easily".
"I have always prioritised going as far as I can to get the strongest images because I strongly believe in the importance of documentation and freedom of expression and the press."
He documented the protests from the day they broke out on October 17, 2019. Often, he put himself in risky situations, becoming a victim of the violence. But he says shying away was not an option, especially since he was set on documenting the event as accurately and unflinchingly as he could.
“I was beaten up, rocks were thrown at me and I was routinely threatened,” he recounts. “However, at the end of the day, I was able to capture photos and videos that I believe made quite an impact.”
A photograph that stands out for Keblaoui is one he took on the first day of protests, near Martyrs’ Square. The image – as seen in the photo gallery above – shows a man in a sleeveless shirt, shouting towards the camera, frustration and anger evident on his face. Fires in the street, the illuminated blue dome of Mohammad Al Amin Mosque and the lit tower of the Maronite Cathedral of Saint George can be seen in the background.
“It is one of the images that has stayed with me the most just because of the composition and the young man yelling at me out of frustration and blaming the sectarian politicians for the corruption and the lies they told the people,” Keblaoui says.
“This image captured, for me, the awesomeness and the energy of the first night and the level of frustration among the people that drove them to the streets to say they had had enough.”
Keblaoui says his secret to taking a great picture is always being prepared.
“There is always something happening out there which we tend to miss when we are at home watching media all day and indulging in everyday routines.”
He says a willingness to be on the front lines is needed in a good documentarian.
“Whether that means covering a revolution or filming birds or exploring different cultures, you always need to be out there, ready and familiar enough with your tools, so you can capture the moment when it comes to you.
"The saddest thing that can happen is being there at that moment and not being able to capture it because you did not expose the shot correctly or your batteries were not charged."
Squad
Ali Kasheif, Salim Rashid, Khalifa Al Hammadi, Khalfan Mubarak, Ali Mabkhout, Omar Abdulrahman, Mohammed Al Attas, Abdullah Ramadan, Zayed Al Ameri (Al Jazira), Mohammed Al Shamsi, Hamdan Al Kamali, Mohammed Barghash, Khalil Al Hammadi (Al Wahda), Khalid Essa, Mohammed Shaker, Ahmed Barman, Bandar Al Ahbabi (Al Ain), Al Hassan Saleh, Majid Suroor (Sharjah) Walid Abbas, Ahmed Khalil (Shabab Al Ahli), Tariq Ahmed, Jasim Yaqoub (Al Nasr), Ali Saleh, Ali Salmeen (Al Wasl), Hassan Al Muharami (Baniyas)
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This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Milestones on the road to union
1970
October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar.
December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.
1971
March 1: Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.
July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.
July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.
August 6: The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.
August 15: Bahrain becomes independent.
September 3: Qatar becomes independent.
November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.
November 29: At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.
November 30: Despite a power sharing agreement, Tehran takes full control of Abu Musa.
November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties
December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.
December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.
December 9: UAE joins the United Nations.
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
MATCH INFO
Uefa Champions League semi-finals, first leg
Liverpool v Roma
When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome
How does ToTok work?
The calling app is available to download on Google Play and Apple App Store
To successfully install ToTok, users are asked to enter their phone number and then create a nickname.
The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.
Users can also invite other contacts to download ToTok to allow them to make contact through the app.
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