Saif Al Islam Qaddafi reinstated as Libyan presidential candidate

A Libyan court on Thursday ruled that the son of the late leader Muammar Qaddafi could run for president, his lawyer said, as arguments intensified over the conduct of an election aimed at ending a decade of turmoil.

Saif Al Islam Qaddafi's appeal against disqualification for the December 24 vote was delayed for days as fighters blocked off the court, one of several incidents that may foreshadow wider election unrest.

In another incident on Thursday, the elections commission said armed men had stormed five election centres in western Libya, stealing ballot cards.

Analysts fear a contested vote, or one with clear violations, could derail a peace process that this year led to the formation of a unity government to bridge the rift between warring eastern and western factions.

A final list of candidates for the election has not yet been released amid a chaotic appeals process after the election commission initially disqualified 25 of the 98 who registered to run for president.

Mr Qaddafi, who was sentenced to death by a Tripoli court in his absence in 2015 for war crimes committed during the failed battle to save his father's 40-year rule from a Nato-backed uprising, is one of several divisive candidates in the race.

He is a figurehead for Libyans still loyal to the former government of his father, whose toppling and death in 2011 heralded a decade of strife. After his lawyer announced the decision, his supporters celebrated in the streets across Sebha, witnesses said.

But many other Libyans, including in the armed groups that hold the balance of power in large areas of the country, view his presence on the ballot as unacceptable after the bloody struggle to oust his father.

The blockade of the Sebha court this week by fighters allied to eastern commander Khalifa Haftar indicated the potential chaos that the planned election could unleash with armed groups backing or opposing rival candidates.

Gen Haftar, whose Libyan National Army controls much of eastern and southern Libya, is himself a candidate for the election. The LNA said the units allied to it had been protecting the court rather than blocking it.

COMPANY PROFILE

Name: ARDH Collective

Based: Dubai

Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi

Sector: Sustainability

Total funding: Self funded

Number of employees: 4

The Vile

Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah

Director: Majid Al Ansari

Rating: 4/5

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

Scoreline

Saudi Arabia 1-0 Japan

Saudi Arabia Al Muwallad 63’

While you're here

Sholto Byrnes: Here's how this century can still belong to Asia

Brahma Chellaney: South China Sea is Asean's Achilles heel

The National Editorial: Territorial disputes require a mediator

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

'The Woman in the House Across the Street from the Girl in the Window'

Director:Michael Lehmann

Stars:Kristen Bell

Rating: 1/5

Dengue%20fever%20symptoms

%3Cp%3EHigh%20fever%20(40%C2%B0C%2F104%C2%B0F)%3Cbr%3ESevere%20headache%3Cbr%3EPain%20behind%20the%20eyes%3Cbr%3EMuscle%20and%20joint%20pains%3Cbr%3ENausea%3Cbr%3EVomiting%3Cbr%3ESwollen%20glands%3Cbr%3ERash%26nbsp%3B%3C%2Fp%3E%0A