As signatories to the Mine Ban Treaty prepare to meet in the 25th year of the ban, thousands in the Middle East continue to deal with the daily trauma of wounds caused by landmines.
The treaty, which prohibits the use, stockpiling, production and transfer of anti-personnel mines, has been signed and ratified by more than 130 nations.
More than 55 million stockpiled anti-personnel mines have been destroyed and extensive clearance operations carried out.
'My life changed for ever'
Syria has not signed the treaty. The country was found by the Landmine Monitor 2022 report released on Thursday to have recorded the highest number of casualties from landmines in 2021 — 1,227 people.
UN records show that in 2020 there was an average of 76 blasts involving ordnance in the country every day — equal to an explosion every 20 minutes.
Ahmad Omar, 21, is one of the victims of landmines in the country.
The eldest son of nine siblings, he was helping his father to till the land near Bishiriyeh village in Idlib province in August 2015 when he was wounded.
“I grabbed a round metal thing from the soil and there was a shepherd not that far from me, but he still recognised what it was," Omar said.
“He yelled that it was a bomb and I must throw it away at once.”
But it was too late. The remnant of a cluster bomb exploded, taking his hand with it and leaving his chest bloody and littered with shrapnel.
“My life changed for ever,” said Mr Omar, who was born with a severe speech impediment.
“I could no longer do what I can only do here, which is help my father farm the land."
Syrian President Bashar Al Assad's regime lost control of Idlib in 2013-2014 amid the country's civil war.
Residents say the area was frequently bombed by Syrian warplanes at the time, not for direct military purposes, but to stop farmers from working the land where olives, figs and pistachios are grown.
A legacy of conflict
Afghan are also struggling to come to terms with the effect of mines and explosive remnants of war (ERWs) on their lives.
The Landmine Monitor 2022 report found the country, a signatory of the 1997 mine treaty, recorded more than 1,000 casualties in every year of the past decade.
Hussain Ahmadi lost both legs to an anti-personnel mine in 1990. He now leads awareness campaigns about the dangers of mines and helps to rehabilitate the wounded.
Mr Ahmadi, executive director of the Afghan Landmine Survivors Organisation, told The National that the situation in Afghanistan had worsened since the Taliban seized power in August 2021.
“It is an incredibly difficult time for organisations like ours,” he said.
The group used to have about 20 employees, but now relies on volunteers. Groups it once worked with have left the country because of security or funding problems.
“We will have to shut our office in about two months as we are lacking support," Mr Ahmadi said.
"It's extremely hard for us to do so, as we know how much mine survivors and people with disabilities need us. We did everything possible but have no option but to close our programme.”
Even if the office finds the funding to remain open, Mr Ahmadi is worried about the safety of his volunteer workers.
In June 2021, 10 mine clearers working for the Halo Trust were killed by gunmen in the northern province of Baghlan.
There are similar fears in Iraq, where more than 200 people were wounded or killed by mines and ERWs in 2021.
Rahma Waleed volunteered for a mine clearing group for a year, until her nine-member team was caught in a bomb blast in July outside her hometown of Mosul.
“I was about to get out of the car when I heard a thud that rocked the vehicle,” she said.
“I tried to control myself, but sudden numbness developed in my legs.”
She called out to each member of her team members, before slowly getting to her feet to find them.
Seven wounded and two escaped unharmed.
“All of us were soaked with blood,” she said.
The trauma has left her unable to resume the essential work.
“I still hear the explosion whenever I put my head on the pillow. Sometimes I tremble and whenever I recall the incident I feel the numbness in my legs,” she said.
Mosul came under ISIS control as the group seized large areas of Iraq and Syria in 2014.
The city and surrounding areas were heavily damaged during the fight to free those areas.
Decades of war and internal conflicts have left Iraq with one of the highest numbers of landmines and unexploded ordnance.
Its Environment Ministry has said 34,208 civilians were killed or maimed between 2004 and 2021 due to explosive remnants.
Explosives were spread across areas spanning 6,022 square kilometres. About 53 per cent has been cleared, Iraq has said.
Mines and ordnance are still in 2,761 square kilometres of the country.
There are about 20 million mines in Iraq, according to government estimates.
The explosives can be traced as far back as the 1960s, when the Iraqi army launched a series of operations to quell a Kurdish uprising in the north.
Iraqi and Iranian forces planted mines along the border during the war between 1980 and 1988.
The situation worsened during the First Gulf War in 1991, and the 2003 US led-invasion of Iraq.
Explosive remnants and mines are a legacy of these conflicts and ordinary people are affected by them every day.
Which products are to be taxed?
To be taxed:
Flavoured water, long-life fruit juice concentrates, pre-packaged sweetened coffee drinks fall under the ‘sweetened drink’ category
Not taxed
Freshly squeezed fruit juices, ground coffee beans, tea leaves and pre-prepared flavoured milkshakes do not come under the ‘sweetened drink’ band.
Products excluded from the ‘sweetened drink’ category would contain at least 75 per cent milk in a ready-to-drink form or as a milk substitute, baby formula, follow-up formula or baby food, beverages consumed for medicinal use and special dietary needs determined as per GCC Standardisation Organisation rules
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What sanctions would be reimposed?
Under ‘snapback’, measures imposed on Iran by the UN Security Council in six resolutions would be restored, including:
- An arms embargo
- A ban on uranium enrichment and reprocessing
- A ban on launches and other activities with ballistic missiles capable of delivering nuclear weapons, as well as ballistic missile technology transfer and technical assistance
- A targeted global asset freeze and travel ban on Iranian individuals and entities
- Authorisation for countries to inspect Iran Air Cargo and Islamic Republic of Iran Shipping Lines cargoes for banned goods
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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
Results:
Men’s wheelchair 200m T34: 1. Walid Ktila (TUN) 27.14; 2. Mohammed Al Hammadi (UAE) 27.81; 3. Rheed McCracken (AUS) 27.81.
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The specs
Engine: 3.9-litre twin-turbo V8
Power: 620hp from 5,750-7,500rpm
Torque: 760Nm from 3,000-5,750rpm
Transmission: Eight-speed dual-clutch auto
On sale: Now
Price: From Dh1.05 million ($286,000)
ADCC AFC Women’s Champions League Group A fixtures
October 3: v Wuhan Jiangda Women’s FC
October 6: v Hyundai Steel Red Angels Women’s FC
October 9: v Sabah FA
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
HEADLINE HERE
- I would recommend writing out the text in the body
- And then copy into this box
- It can be as long as you link
- But I recommend you use the bullet point function (see red square)
- Or try to keep the word count down
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- That's about it
How to watch Ireland v Pakistan in UAE
When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.