Listen to the latest podcast on the Beirut blast here
Exactly one year after the devastating explosion at Beirut’s port, areas close by bear scars from the August 4 disaster.
A glass installation in a prominent part of the central district Gemmayze lies shattered on the ground.
Lebanon’s President Michel Aoun declared the anniversary a day of national mourning, so most shops and restaurants are closed, their metal storefronts still warped in some places from the impact of the blast.
But one small shop that sells everything from toilet paper to water – known locally as a “dekkeneh” – is busy. Shoppers come and go, buying large packs of water in anticipation of large protests in the afternoon.
One man asks for a cake. But he pushes aside what the shop owner, Siham Tekian, 64, has to offer, and complains about its price. Lebanon’s financial crisis, which started a year before the blast, has caused rapid inflation and impoverished its population.
“You think that if you find a croissant, it will be cheap?” Ms Tekian replies.
I am here by choice
Aline Kamakian,
owner of Mayrig restaurant
Ms Tekian is working today because she is expecting media interviews. Her shop, open late, is a fixture of Armenia Street, which is lined with bars and restaurants. Several cats can often be found sitting near the entrance, waiting for a morsel from one of its patrons.
On August 4, the store was obliterated. Ms Tekian, who had gone home to her flat on the third floor of the building, suffered cuts on the right side of her body from smashed windows.
Doctors gave up on picking out all the shards. The nerves in her arm were severed, and she can no longer feel three fingers in her right hand. “When I sponge my back, I still feel small pieces of glass,” she said.
Ms Tekian’s friends raised funds to help her and her husband, John, 74, to rebuild their shop. She says she cannot remember the exact amount.
“When I told them ‘Thanks. I don’t need anything more’, they said ‘What else do you want? A TV, a refrigerator, anything?’” she said.
Their support helped her to get back on her feet in a country where the state has been largely absent in supporting victims financially.
“If my husband and I were younger, we would have closed the shop and left Lebanon,” she said.
Giving up is also not an option for Aline Kamakian, 52, the owner of Armenian restaurant Mayrig. On Wednesday, her restaurant, a few metres down the road in Gemmayze, was closed and dark. Electricity was always in short supply in Lebanon but has become more scarce since the financial crisis.
Ms Kamakian waited for her 55 employees and their families to arrive for an afternoon ceremony to commemorate the blast. Five of them became disabled. They plan to walk together, white roses in hand, towards the port to protest with families of other victims.
“I am here by choice,” she told The National.
“My employees gave everything to this business and this country. You cannot close.”
Ms Kamakian said she declined an offer of becoming tourism minister in the latest government formed in January 2020, and that she wholeheartedly supports the anti-government protest movement born in late 2019.
She has refused to allow prominent politicians to enter her restaurant, despite intimidation. For the past year, protesters have regularly shamed Lebanese leaders, who are widely perceived as corrupt and responsible for the country’s crisis, when they are seen in public. “It’s a hell of a victory,” Ms Kamakian said.
Mayrig raised $72,000 in crowdfunding following the blast, which Ms Kamakian has used to rebuild the business and to pay for medical treatment for her employees. “Somewhere, somehow, we stand up again,” she says.
Once again, the government has been absent. “The only thing they did was ask me during reconstruction whether I had a proper licence to put a ‘Mayrig’ sign outside my door,” she said. “We just want them to leave us alone.”
As she speaks, a young man opens the door. He has seen her on television, and thanks her for staying in Lebanon after the blast. Ms Kamakian says that as a US passport holder, she had the option to leave.
They both tear up. “You are the future of this country,” she tells him. “It’s for people like that that I stay,” she says, and walks back inside.
Lebanon’s youth is angry, says Antonella Hitti. The young woman lost three relatives in the blast, all firefighters: her cousin Charbel Hitti, 24; her brother Najib Hitti, 26; and her brother-in-law Charbel Karam, 38.
At Beirut’s port, families gathered on Wednesday morning to commemorate the team of 10 firefighters who tried to put out the blaze at a warehouse in the port, not knowing it contained lethal chemicals. They all died.
“We have no more feelings,” she says. “We only have the anger.”
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
FIXTURES
Saturday, November 3
Japan v New Zealand
Wales v Scotland
England v South Africa
Ireland v Italy
Saturday, November 10
Italy v Georgia
Scotland v Fiji
England v New Zealand
Wales v Australia
Ireland v Argentina
France v South Africa
Saturday, November 17
Italy v Australia
Wales v Tonga
England v Japan
Scotland v South Africa
Ireland v New Zealand
Saturday, November 24
|Italy v New Zealand
Scotland v Argentina
England v Australia
Wales v South Africa
Ireland v United States
France v Fiji
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Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
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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THE BIO
Ms Al Ameri likes the variety of her job, and the daily environmental challenges she is presented with.
Regular contact with wildlife is the most appealing part of her role at the Environment Agency Abu Dhabi.
She loves to explore new destinations and lives by her motto of being a voice in the world, and not an echo.
She is the youngest of three children, and has a brother and sister.
Her favourite book, Moby Dick by Herman Melville helped inspire her towards a career exploring the natural world.
Company profile
Date started: 2015
Founder: John Tsioris and Ioanna Angelidaki
Based: Dubai
Sector: Online grocery delivery
Staff: 200
Funding: Undisclosed, but investors include the Jabbar Internet Group and Venture Friends
UAE v Ireland
1st ODI, UAE win by 6 wickets
2nd ODI, January 12
3rd ODI, January 14
4th ODI, January 16
Stats at a glance:
Cost: 1.05 billion pounds (Dh 4.8 billion)
Number in service: 6
Complement 191 (space for up to 285)
Top speed: over 32 knots
Range: Over 7,000 nautical miles
Length 152.4 m
Displacement: 8,700 tonnes
Beam: 21.2 m
Draught: 7.4 m
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Mobile phone packages comparison
How The Debt Panel's advice helped readers in 2019
December 11: 'My husband died, so what happens to the Dh240,000 he owes in the UAE?'
JL, a housewife from India, wrote to us about her husband, who died earlier this month. He left behind an outstanding loan of Dh240,000 and she was hoping to pay it off with an insurance policy he had taken out. She also wanted to recover some of her husband’s end-of-service liabilities to help support her and her son.
“I have no words to thank you for helping me out,” she wrote to The Debt Panel after receiving the panellists' comments. “The advice has given me an idea of the present status of the loan and how to take it up further. I will draft a letter and send it to the email ID on the bank’s website along with the death certificate. I hope and pray to find a way out of this.”
November 26: ‘I owe Dh100,000 because my employer has not paid me for a year’
SL, a financial services employee from India, left the UAE in June after quitting his job because his employer had not paid him since November 2018. He owes Dh103,800 on four debts and was told by the panellists he may be able to use the insolvency law to solve his issue.
SL thanked the panellists for their efforts. "Indeed, I have some clarity on the consequence of the case and the next steps to take regarding my situation," he says. "Hopefully, I will be able to provide a positive testimony soon."
October 15: 'I lost my job and left the UAE owing Dh71,000. Can I return?'
MS, an energy sector employee from South Africa, left the UAE in August after losing his Dh12,000 job. He was struggling to meet the repayments while securing a new position in the UAE and feared he would be detained if he returned. He has now secured a new job and will return to the Emirates this month.
“The insolvency law is indeed a relief to hear,” he says. "I will not apply for insolvency at this stage. I have been able to pay something towards my loan and credit card. As it stands, I only have a one-month deficit, which I will be able to recover by the end of December."
Wonka
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The Two Popes
Director: Fernando Meirelles
Stars: Anthony Hopkins, Jonathan Pryce
Four out of five stars