When Ronan Lee heard that Myanmar's military was in the process of overthrowing the civilian elements of the country's government, including state counsellor Aung San Suu Kyi, he felt a particular disappointment and concern distinct from others' worries about the state of democracy in the country. He felt "concerned about what it meant for Myanmar and the aspirations of its young people, and for the Rohingya whose situation is always worse when the military have power".
In his new book, Myanmar's Rohingya Genocide, Lee in effect predicted the current seizure of power by the military. "The Tatmadaw [the country's military] has undertaken coups in the past, and enforced decades of dictatorship."
Lee cites scholars (Taeko Hiroi and Sawa Omori) who note that in political systems such as Myanmar's, where the military has significant power but also allows some civilian government to exist in pretence, coups are more likely. This is provided the military has strong popular support – something the instigators of Myanmar's recent coup thought they did.
For years, Myanmar's military and its civilian government have co-operated, in a fashion, in power. This co-operation had tarnished the reputation of Suu Kyi before her latest imprisonment. She spent the past few years defending the military against a grave charge: that of committing one of the century's worst instances of ethnic cleansing, amounting to genocide.
Lee is a scholar of genocide with a focus on the persecution of the Rohingya people of Myanmar, who have been imprisoned and subjected to violence in Rakhine state. More than 700,000 have been driven from the country by the military since 2017, many becoming refugees in neighbouring Bangladesh.
"The Rohingya are now the world's largest stateless group … while those who remain in Myanmar are subject to apartheid conditions, mass incarceration and genocide crimes," Lee writes.
His book documents a litany of these crimes, from direct violence at the hands of the military to the squalid conditions of camps where the Rohingya are housed within Myanmar, where “normal life cannot continue ... educational opportunities are scarce, medical facilities are limited, and there is little hope of work”.
The Rohingya are even provided with degraded identity documents, which reduces their rights to residency and citizenship.
Lee conducted fieldwork in Myanmar and its neighbouring countries, and his book is determined to tell the stories of the Rohingya themselves. But recent events meant we spoke also about the coup, and the activities of the civilian government that preceded it.
We are witnessing a battle of wills between a military that desires total power, and popular aspirations of Myanmar's people for a genuinely democratic future
Is it helpful to understand Myanmar before the coup, as a democracy that it is possible – as some countries now demand – for the military to "restore"?
“Pre-coup Myanmar had elements of procedural democracy, with regular elections, but was far from the kind of system that would be widely understood as real democracy,” Lee says. “The military had a quarter of the seats in parliament reserved for them, could appoint their own government ministers to key portfolios and held a veto on constitutional change.”
What the military did not expect was the strength of popular opposition its seizure of power would encounter. Many across Myanmar have protested against the coup and the measures – such as restricting internet access – the military has used to cement its control.
“We are witnessing a battle of wills between a military that desires total power, and popular aspirations of Myanmar’s people for a genuinely democratic future.”
Before the coup, the civilian government worked closely with the military while the latter perpetrated an alleged genocide. The government did not draw attention to the crimes as they happened, nor condemn those it could not deny. Suu Kyi appeared personally before an International Court of Justice tribunal in defence of the country’s military.
When asked why so many Rohingya were fleeing the country, she feigned puzzlement, saying: "We want to find out why this exodus is happening." In December 2016, Suu Kyi's official Facebook page dismissed well-founded claims of sexual violence perpetrated by the military. These instances shattered her international reputation, something the coup may ironically reverse.
Was her support for the genocide a calculation intended to retain a veneer of civilian control? Suu Kyi’s support “went well beyond what would have been necessary for her to placate the military. She has presented herself to the public in Myanmar at numerous instances as an enthusiastic supporter of the military’s approach to the Rohingya,” Lee says.
“But if acquiescing to genocide crimes, war crimes and other crimes against humanity was the price of keeping the military on-side to avoid a coup, then that price was far too high.”
In any case, the civilian administration was unable to hold on to power. “When the military has power in Myanmar, it is always bad news for the Rohingya,” Lee says.
“Min Aung Hlaing [the coup’s leader] has described removing the Rohingya from Myanmar as ‘unfinished business’ from the Second World War, so it is unlikely now that he has grabbed political power that his views have changed.”
But there is hope. While it was assumed by the military and complicit civilian leadership that the genocide was broadly popular, public resistance to the coup shows the gulf between the military and the people of Myanmar.
“It is in the Rohingya’s collective interest for Myanmar to resist the coup and create a fully democratic country,” Lee says. “That’s why we have seen solidarity from Rohingya refugees with the protesters and even some of Yangon’s usually hidden Rohingya community joining protests in the city to demand real democracy.”
It is possible that if the coup might be resisted, so, too, could the worst excesses of the military.
MATCH INFO
Inter Milan 2 (Vecino 65', Barella 83')
Verona 1 (Verre 19' pen)
Results
1.30pm Handicap (PA) Dh50,000 (Dirt) 1,400m
Winner Al Suhooj, Saif Al Balushi (jockey), Khalifa Al Neyadi (trainer)
2pm Handicap (TB) 68,000 (D) 1,950m
Winner Miracle Maker, Xavier Ziani, Salem bin Ghadayer
2.30pm Maiden (TB) Dh60,000 (D) 1,600m
Winner Mazagran, Tadhg O’Shea, Satish Seemar
3pm Handicap (TB) Dh84,000 (D) 1,800m
Winner Tailor’s Row, Royston Ffrench, Salem bin Ghadayer
3.30pm Handicap (TB) Dh76,000 (D) 1,400m
Winner Alla Mahlak, Adrie de Vries, Rashed Bouresly
4pm Maiden (TB) Dh60,000 (D) 1,200m
Winner Hurry Up, Royston Ffrench, Salem bin Ghadayer
4.30pm Handicap (TB) Dh68,000 (D) 1,200m
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 (www.etihad.com) and Spice Jet (www.spicejet.com) fly direct from Abu Dhabi and Dubai to Pune respectively from Dh1,000 return including taxes. Pune airport is 90 minutes away by road.
The hotels A stay at Atmantan Wellness Resort (www.atmantan.com) costs from Rs24,000 (Dh1,235) per night, including taxes, consultations, meals and a treatment package.
Sam Smith
Where: du Arena, Abu Dhabi
When: Saturday November 24
Rating: 4/5
How much do leading UAE’s UK curriculum schools charge for Year 6?
- Nord Anglia International School (Dubai) – Dh85,032
- Kings School Al Barsha (Dubai) – Dh71,905
- Brighton College Abu Dhabi - Dh68,560
- Jumeirah English Speaking School (Dubai) – Dh59,728
- Gems Wellington International School – Dubai Branch – Dh58,488
- The British School Al Khubairat (Abu Dhabi) - Dh54,170
- Dubai English Speaking School – Dh51,269
*Annual tuition fees covering the 2024/2025 academic year
EA Sports FC 25
Developer: EA Vancouver, EA Romania
Publisher: EA Sports
Consoles: Nintendo Switch, PlayStation 4&5, Xbox One and Xbox Series X/S
Rating: 3.5/5
BAD%20BOYS%3A%20RIDE%20OR%20DIE
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Adil%20El%20Arbi%20and%20Bilall%20Fallah%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3EWill%20Smith%2C%20Martin%20Lawrence%2C%20Joe%20Pantoliano%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203.5%2F5%3C%2Fp%3E%0A
Emergency phone numbers in the UAE
Estijaba – 8001717 – number to call to request coronavirus testing
Ministry of Health and Prevention – 80011111
Dubai Health Authority – 800342 – The number to book a free video or voice consultation with a doctor or connect to a local health centre
Emirates airline – 600555555
Etihad Airways – 600555666
Ambulance – 998
Knowledge and Human Development Authority – 8005432 ext. 4 for Covid-19 queries
The 10 Questions
- Is there a God?
- How did it all begin?
- What is inside a black hole?
- Can we predict the future?
- Is time travel possible?
- Will we survive on Earth?
- Is there other intelligent life in the universe?
- Should we colonise space?
- Will artificial intelligence outsmart us?
- How do we shape the future?
The flights: South African Airways flies from Dubai International Airport with a stop in Johannesburg, with prices starting from around Dh4,000 return. Emirates can get you there with a stop in Lusaka from around Dh4,600 return.
The details: Visas are available for 247 Zambian kwacha or US$20 (Dh73) per person on arrival at Livingstone Airport. Single entry into Victoria Falls for international visitors costs 371 kwacha or $30 (Dh110). Microlight flights are available through Batoka Sky, with 15-minute flights costing 2,265 kwacha (Dh680).
Accommodation: The Royal Livingstone Victoria Falls Hotel by Anantara is an ideal place to stay, within walking distance of the falls and right on the Zambezi River. Rooms here start from 6,635 kwacha (Dh2,398) per night, including breakfast, taxes and Wi-Fi. Water arrivals cost from 587 kwacha (Dh212) per person.
The 15 players selected
Muzzamil Afridi, Rahman Gul, Rizwan Haider (Dezo Devils); Shahbaz Ahmed, Suneth Sampath (Glory Gladiators); Waqas Gohar, Jamshaid Butt, Shadab Ahamed (Ganga Fighters); Ali Abid, Ayaz Butt, Ghulam Farid, JD Mahesh Kumara (Hiranni Heros); Inam Faried, Mausif Khan, Ashok Kumar (Texas Titans
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
WOMAN AND CHILD
Director: Saeed Roustaee
Starring: Parinaz Izadyar, Payman Maadi
Rating: 4/5
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”