Myanmar this November will hold its first general election since the formation of a nominally civilian government in 2011, sweeping away more than five decades of military rule.
With a political cast that includes the international democracy icon Aung San Suu Kyi, military generals, the old vanguard of protesters from a 1988 student uprising and a new generation of young activists, the run up to the event on November 8 will draw worldwide attention.
The question most commonly asked outside Myanmar is: “Can Aung San Suu Kyi win?”
But any answer reveals just how convoluted Myanmar’s political system is.
One thing is clear. Suu Kyi cannot become president after the next election.
She is barred from the position under Article 59F of the constitution. It states that if one of your “legitimate children ... owes allegiance to a foreign power” you are disqualified. Both Suu Kyi’s sons have British passports, as was of course well known by the generals who drew up the constitution in 2008 (a constitution “backed” by 94 per cent of people a week after Cyclone Nargis devastated the country.)
Even were Suu Kyi’s party, the National League for Democracy (NLD), to win a landslide victory – a result some observers have predicted – it would be effectively impossible for its MPs to change the constitution to allow her to take up the post. The military retains a 25 per cent block of unelected seats in the Hluttaw (parliament), and the constitution requires a 75 per cent majority before any amendment to it can be passed.
The last attempt to do so, in June, failed despite a majority of elected parliamentarians having voted in favour of changing the clause that bars Suu Kyi from the top job.
Observers believe it is extremely unlikely that whatever the election result, the military would be willing to allow her to assume the presidency. Such a move is what independent political analyst and former International Labour Organisation representative to Myanmar, Richard Horsey, describes as a “red line” for the generals.
The reluctance of the generals to step back from politics was reiterated last month when the country’s most powerful military leader, General Ming Aung Hlaing, spoke to the BBC. He said that the military would “respect the election result”, but made clear any handover by the general to a full civilian government would need to wait until ceasefire deals have been concluded with all of Myanmar’s many ethnic armed groups.
“It could be five years or 10 years [until that happens] – I couldn’t say,” he told the BBC.
So with the generals seeking to hold on to their power and Suu Kyi (who also spent 15 years under house arrest) barred from the presidency, should these elections still be considered a sign of democratic progress in Myanmar?
Supporters of the president Thein Sein’s reforms point to an expanded media sector, increased platforms for political debate, and the involvement of international experts and independent observers. This should contribute, they say, towards an election very different from the sham poll of 2010 – which Suu Kyi’s party boycotted.
Most observers agree the government is keen to see a credible election. However the military’s stranglehold, along with what rights groups have called an increasing “climate of fear” for journalists and a resurgence in political prisoner numbers, all raise serious questions about the extent of democratic freedoms.
Even those who take a generally positive view of recent reforms, are becoming more circumspect when it comes to using the term “democratisation” in relation to Myanmar’s current situation.
“I think ‘democratisation’ is the wrong word. I prefer ‘liberalisation’,” says Mr Horsey.
“The military’s involvement in politics is not compatible with democratic norms, but the liberalisation process has gone pretty far, pretty fast – from a military dictatorship with no elections and where no debate or criticisms were allowed, to the current situation with one of the most vibrant print media in [South East Asia], pretty open discussion of politics, and – so far – a fairly impressive effort to deliver credible elections.”
But the elections do face a number of significant practical challenges that must be overcome if they are to be considered free and fair.
Armed conflicts continue in several states, and with time rapidly running out for any kind of nationwide ceasefire agreement to be signed before the election, the possibility remains that many people living within these areas will be unable to vote.
A second potential problem lies with the voter lists. Suu Kyi and others have raised serious concerns about significant flaws in the current lists, which include many people who are deceased and omit a large number of living voters.
Such technical errors are not unnatural in a country trying to modernise after years of isolation, but nevertheless present challenges for those hoping to deliver a fair result.
More politically damaging from an international view, however, is the fact that hundreds of thousands of people have been deliberately excluded from voter lists because they are Rohingya Muslims and not recognised by the government as citizens.
Not everyone is as convinced about the progress of rights reforms in Myanmar as Mr Horsey.
“We’re already seeing signs of the security services arresting more critics – students, journalists and activists – bringing into doubt the much-vaunted granting of basic freedoms of assembly, expression and association,” says David Mathieson, a senior researcher on Myanmar with Human Rights Watch.
“The elections will in all likelihood be conducted transparently and with extensive civil society participation, far more than the tightly controlled farce of 2010, but the military knows full well that the elections won’t substantively challenge their interests, even when in 2016 a more representative parliament is formed.”
Despite this, he says that the elections “will be a major step in a long-term process of achieving full democracy”.
So how might Myanmar’s political landscape look immediately following the election?
With no official opinion polls being carried out, ideas about the result remain speculative. About 30 million are eligible to vote out of a population of about 53 million, and few observers have so far been willing to make any kind of clear prediction.
However, a survey conducted last year by Roman David of Lingnan University in Hong Kong and Ian Holliday of the University of Hong Kong in Myanmar’s two main regions (Yangon and Mandalay) and three of its ethnic states (Kachin, Kayin and Shan), found the NLD was by far the most popular party – supported by 52 per cent of prospective voters. The military-backed ruling party – the Union Solidarity and Development Party (USDP) – was supported by just 19 per cent.
Ethnic parties, when grouped together, would draw the support of 23 per cent of voters, according to the poll, giving their representatives a potentially influential role if neither of the two main parties win an outright majority.
However, it seems Suu Kyi’s party is unwilling to form an alliance with the ethnic parties ahead of the elections. Myanmar’s first-past-the-post system, along with Suu Kyi’s support among the Bamar majority, gives the NLD a significant chance of gaining an overall majority.
And while the ethic representative parties are likely to claim the majority of votes in their own regions, one increasingly powerful element could encourage more voters from the Buddhist Bamar majority to put their faith in the current rulers.
Members of powerful group of Buddhist monks known as the Ma Ba Tha – whose demands have already led to the introduction of a number of contentious laws in the name of “protecting race and religion” – have called on people not to vote for the NLD, which it declares to be soft on such matters .
While Suu Kyi’s relative silence on the persecution of Rohingya Muslims in Rakhine state has drawn widespread international condemnation, even her tepid hints that the situation is not ideal have led to her being painted as “pro-Muslim” by Buddhist hardliners in Rakhine and elsewhere.
With anti-Muslim sentiment running high among vast swathes of the Buddhist population (Rohingya are excluded from holding citizenship and are not allowed to vote), the impact of fundamentalist religious nationalism could potentially draw votes away from the NLD towards the USDP.
However, rather than seeing such challenges as a sign she should work to build closer links with other allies, Suu Kyi – who has a reputation for refusing to compromise on internal party matters – appears to be pushing away those she considers a threat to her authority in the NLD.
On August 2, the release of the NLD candidate lists revealed she had snubbed applications from a number of well-known activists, most notably Ko Ko Gyi, leader of 88 Generation Peace and Open Society, who took part in the 1988 student rebellion against military rule.
The move has shocked political observers: they were set to have been shoo-ins and are now likely to stand as independents with party replacements unknown and are less likely to win. Either way, it means lost allies for Suu Kyi.
So if not Suu Kyi, who might be the next president of Myanmar?
The country’s president is not chosen directly be the electorate, nor would the post necessarily go to the leader of the party with the largest number of seats. Instead, the elected lower house, the elected upper house and the unelected military block will each put forward a presidential candidate. All members will then vote on which of the three should become president in a process that is expected to take until March or April to complete.
Regardless of which party wins the largest number of seats a considerable amount of political horse-trading will have to go on before Myanmar learns who its next president will be.
The NLD, which had been holding out until June for the possibility of a constitutional change that would have allowed Suu Kyi to stand, is yet to produce a clear candidate from within its own ranks.
Rumours have long circulated that Suu Kyi and parliamentary speaker Shwe Mann, a former general and the current leader of the ruling USDP, have been working on a deal under which he would distance himself from the military and move closer to Suu Kyi’s goals. In return she would back him for the presidency, but he is also taking a chance that by supporting her, rather than the USDP, he’ll get the top job.
Of course the possibility remains that the face of Myanmar’s presidency will remain the same. With a quarter of seats safely in military hands, the USDP would need to form a coalition amounting to just a third of the elected seats to ensure its preferred candidate becomes president.
Late last month, president Thein Sein, who for a time was thought to have ruled himself out the running, declared that he would consider standing again.
So while these elections do offer the prospect for yet more changes in Myanmar’s rapidly developing society, there is the considerable likelihood that many aspects of the country’s political scene will not change.
Sean Turnell, an economics professor from Macquarie University in Sydney who has written extensively about Myanmar, including on the 2010 election, says there is still reason for those who would seek greater democratic progress to remain optimistic – despite an unchanged agenda for the country’s military.
“I think the motivation of the military remains the same,” he says referring to the generals’ goal of modernising the economy and creating wider international business ties to reduce the power and financial influence China gained over Myanmar during the decades it was subject to economic sanctions by other countries.
But he suggests that while the military will cede as little power as possible, “events on election day, the results and both the reaction of the Burmese people and international community to these events and outcomes will determine all”.
The military should not, he says, underestimate the Myanmar public’s desire for democracy.
“My own feeling,” he says, “is that tiger might be beginning to stir”.
Fiona MacGregor is a freelance journalist based in Yangon.
Kat Wightman's tips on how to create zones in large spaces
- Area carpets or rugs are the easiest way to segregate spaces while also unifying them.
- Lighting can help define areas. Try pendant lighting over dining tables, and side and floor lamps in living areas.
- Keep the colour palette the same in a room, but combine different tones and textures in different zone. A common accent colour dotted throughout the space brings it together.
- Don’t be afraid to use furniture to break up the space. For example, if you have a sofa placed in the middle of the room, a console unit behind it will give good punctuation.
- Use a considered collection of prints and artworks that work together to form a cohesive journey.
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
if you go
The flights
Fly direct to Kutaisi with Flydubai from Dh925 return, including taxes. The flight takes 3.5 hours. From there, Svaneti is a four-hour drive. The driving time from Tbilisi is eight hours.
The trip
The cost of the Svaneti trip is US$2,000 (Dh7,345) for 10 days, including food, guiding, accommodation and transfers from and to Tbilisi or Kutaisi. This summer the TCT is also offering a 5-day hike in Armenia for $1,200 (Dh4,407) per person. For further information, visit www.transcaucasiantrail.org/en/hike/
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KILLING OF QASSEM SULEIMANI
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.”
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Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
WHAT IS A BLACK HOLE?
1. Black holes are objects whose gravity is so strong not even light can escape their pull
2. They can be created when massive stars collapse under their own weight
3. Large black holes can also be formed when smaller ones collide and merge
4. The biggest black holes lurk at the centre of many galaxies, including our own
5. Astronomers believe that when the universe was very young, black holes affected how galaxies formed
More from Aya Iskandarani
The finalists
Player of the Century, 2001-2020: Cristiano Ronaldo (Juventus), Lionel Messi (Barcelona), Mohamed Salah (Liverpool), Ronaldinho
Coach of the Century, 2001-2020: Pep Guardiola (Manchester City), Jose Mourinho (Tottenham Hotspur), Zinedine Zidane (Real Madrid), Sir Alex Ferguson
Club of the Century, 2001-2020: Al Ahly (Egypt), Bayern Munich (Germany), Barcelona (Spain), Real Madrid (Spain)
Player of the Year: Cristiano Ronaldo, Lionel Messi, Robert Lewandowski (Bayern Munich)
Club of the Year: Bayern Munich, Liverpool, Real Madrid
Coach of the Year: Gian Piero Gasperini (Atalanta), Hans-Dieter Flick (Bayern Munich), Jurgen Klopp (Liverpool)
Agent of the Century, 2001-2020: Giovanni Branchini, Jorge Mendes, Mino Raiola
The specs
Engine: 3.5-litre V6
Power: 272hp at 6,400rpm
Torque: 331Nm from 5,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.7L/100km
On sale: now
Price: Dh149,000
The specs
Engine: 4.0-litre flat-six
Torque: 450Nm at 6,100rpm
Transmission: 7-speed PDK auto or 6-speed manual
Fuel economy, combined: 13.8L/100km
On sale: Available to order now
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COMPANY PROFILE
Name: N2 Technology
Founded: 2018
Based: Dubai, UAE
Sector: Startups
Size: 14
Funding: $1.7m from HNIs
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A list of the animal rescue organisations in the UAE
Cultural fiesta
What: The Al Burda Festival
When: November 14 (from 10am)
Where: Warehouse421, Abu Dhabi
The Al Burda Festival is a celebration of Islamic art and culture, featuring talks, performances and exhibitions. Organised by the Ministry of Culture and Knowledge Development, this one-day event opens with a session on the future of Islamic art. With this in mind, it is followed by a number of workshops and “masterclass” sessions in everything from calligraphy and typography to geometry and the origins of Islamic design. There will also be discussions on subjects including ‘Who is the Audience for Islamic Art?’ and ‘New Markets for Islamic Design.’ A live performance from Kuwaiti guitarist Yousif Yaseen should be one of the highlights of the day.
Museum of the Future in numbers
- 78 metres is the height of the museum
- 30,000 square metres is its total area
- 17,000 square metres is the length of the stainless steel facade
- 14 kilometres is the length of LED lights used on the facade
- 1,024 individual pieces make up the exterior
- 7 floors in all, with one for administrative offices
- 2,400 diagonally intersecting steel members frame the torus shape
- 100 species of trees and plants dot the gardens
- Dh145 is the price of a ticket
Best Academy: Ajax and Benfica
Best Agent: Jorge Mendes
Best Club : Liverpool
Best Coach: Jurgen Klopp (Liverpool)
Best Goalkeeper: Alisson Becker
Best Men’s Player: Cristiano Ronaldo
Best Partnership of the Year Award by SportBusiness: Manchester City and SAP
Best Referee: Stephanie Frappart
Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)
Best Sporting Director: Andrea Berta (Atletico Madrid)
Best Women's Player: Lucy Bronze
Best Young Arab Player: Achraf Hakimi
Kooora – Best Arab Club: Al Hilal (Saudi Arabia)
Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)
Player Career Award: Miralem Pjanic and Ryan Giggs
The specs
Engine: four-litre V6 and 3.5-litre V6 twin-turbo
Transmission: six-speed and 10-speed
Power: 271 and 409 horsepower
Torque: 385 and 650Nm
Price: from Dh229,900 to Dh355,000
How Filipinos in the UAE invest
A recent survey of 10,000 Filipino expatriates in the UAE found that 82 per cent have plans to invest, primarily in property. This is significantly higher than the 2014 poll showing only two out of 10 Filipinos planned to invest.
Fifty-five percent said they plan to invest in property, according to the poll conducted by the New Perspective Media Group, organiser of the Philippine Property and Investment Exhibition. Acquiring a franchised business or starting up a small business was preferred by 25 per cent and 15 per cent said they will invest in mutual funds. The rest said they are keen to invest in insurance (3 per cent) and gold (2 per cent).
Of the 5,500 respondents who preferred property as their primary investment, 54 per cent said they plan to make the purchase within the next year. Manila was the top location, preferred by 53 per cent.
What is graphene?
Graphene is a single layer of carbon atoms arranged like honeycomb.
It was discovered in 2004, when Russian-born Manchester scientists Andrei Geim and Kostya Novoselov were "playing about" with sticky tape and graphite - the material used as "lead" in pencils.
Placing the tape on the graphite and peeling it, they managed to rip off thin flakes of carbon. In the beginning they got flakes consisting of many layers of graphene. But as they repeated the process many times, the flakes got thinner.
By separating the graphite fragments repeatedly, they managed to create flakes that were just one atom thick. Their experiment had led to graphene being isolated for the very first time.
At the time, many believed it was impossible for such thin crystalline materials to be stable. But examined under a microscope, the material remained stable, and when tested was found to have incredible properties.
It is many times times stronger than steel, yet incredibly lightweight and flexible. It is electrically and thermally conductive but also transparent. The world's first 2D material, it is one million times thinner than the diameter of a single human hair.
But the 'sticky tape' method would not work on an industrial scale. Since then, scientists have been working on manufacturing graphene, to make use of its incredible properties.
In 2010, Geim and Novoselov were awarded the Nobel Prize for Physics. Their discovery meant physicists could study a new class of two-dimensional materials with unique properties.
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GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
SPEC%20SHEET%3A%20NOTHING%20PHONE%20(2)
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