Sudan’s latest bout of civil strife is a result of a fight over the principle of one nation, one army. It is a battle between two generals vying for dominance at a time when the nation is striving to shift to democratic rule.
Curiously, the two generals — army chief and military ruler Gen Abdel Fattah Al Burhan and commander of the powerful paramilitary Rapid Support Forces (RSF) Gen Mohamed Hamdan Dagalo — have been loosely allied since 2019.
The army and the RSF jointly removed Omar Al Bashir from power in 2019 during a popular uprising against the dictator’s 29-year rule.
Since the coup, Gen Dagalo has served as deputy chairman of the ruling military-led Sovereign Council, chaired by Gen Al Burhan.
They again joined forces and staged a 2021 coup that toppled a civilian-led government, upending Sudan’s democratic transition and plunging the Afro-Arab nation of 44 million into political and economic crises.
Why are they fighting?
At the heart of their differences now is the RSF’s full integration into the armed forces, which Gen Al Burhan has recently taken to insisting on as a precondition for signing a deal to end Sudan’s political crisis.
Gen Dagalo has voiced his support for the principle of “one army” but has never clearly stated his willingness to accept the assimilation of his heavily armed and combat-seasoned paramilitary into the armed forces.
For months, the two generals have rejected speculation on their differences, dismissing rumours from groups they say are seeking to drive a wedge between them that could end up destroying Sudan.
The sense that the two men were at odds emerged late last year, when Gen Dagalo, better known by the nickname Hemedti, said the coup in October 2021 had been a mistake that served as a gateway for Al Bashir loyalists to make a political comeback.
Gen Al Burhan tersely dismissed the charge, telling a TV interviewer that Gen Dagalo was entitled to his opinion.
The scope of their differences, however, was made clearer when Gen Dagalo last month accused Gen Al Burhan and others of clinging to power. The military last week issued a statement saying recent RSF mobilisation posed a security threat and could lead to clashes with the army.
Two days later, the two sides were fighting each other on the streets of Khartoum and a string of other cities across Sudan. They are using tanks, rocket launchers, artillery and, from the army’s side, fighter jets.
Caught in the crossfire, nearly 100 civilians have been killed and hundreds more injured.
The fighting is playing out in the wider context of months-long, internationally sponsored efforts to end Sudan’s political crisis. The deal’s blueprint provides for the military to quit politics, the RSF to be integrated into the armed forces and for a civilian prime minister to steer the country for two years until elections are held.
Gen Dagalo and the RSF
Gen Dagalo, a close ally of Russia who has strong links to several regional powerhouses, has recently been promoting himself as an advocate of democratic rule while casting his rivals in the military as a power-hungry bunch clinging to power.
He has portrayed the fight against the army as an endeavour to place Sudan on the way to democratic rule and accused Gen Al Burhan of being a “radical Islamist”.
But his bid to reinvent himself as pro-democratic has been met with scepticism, with most Sudanese seeing him and Gen Al Burhan as enemies of the people who are bent on restoring dictatorship.
A member of Darfur's camel-herding Arab Rizeigat tribe, Gen Dagalo made his name as a leader of the feared Janjaweed militia that fought on the government’s side in Darfur’s civil war in the 2000s.
Gen Al Bashir legalised the militia and gave it its present name in 2013. In 2017, the Sudanese Parliament passed a law making it part of the armed forces, albeit with a large degree of autonomy.
In the face of protests in 2018 and 2019 against his rule, Gen Al Bashir ordered the RSF to come to Khartoum to protect his regime.
Gen Dagalo, however, arrived in the capital with his men but, sensing that the regime was likely to collapse, decided not to take part in suppressing the uprising, leaving that task to security forces.
He hoped his decision would win him the support of the protesters and the pro-democracy movement at large. But that act of political opportunism did not stop protesters from continuing to demand that the RSF be part of a single national army.
Their position was soon validated.
In June 2019, RSF members were widely suspected of leading the violent break-up of a sit-in protest outside the armed forces headquarters, killing at least 100 and committing well-documented sexual assaults on protesters.
Who is Gen Al Burhan?
A career soldier from northern Sudan who rose through the ranks under Al Bashir, Gen Al Burhan was born in 1960 in a village north of Khartoum. He remained relatively obscure for most of his career.
He commanded Sudan’s ground forces before Al Bashir appointed him inspector general of the army in February 2019, two months before the military removed the former dictator from power.
In 2015, he co-ordinated the deployment of Sudanese troops in Yemen as part of a Saudi-led coalition against the Iran-backed Houthi rebels. There, he worked closely with the RSF, inadvertently boosting his and his future enemy’s regional profile.
His first stint as chairman of the ruling Sovereign Council began in August 2019 when the transitional military-civilian administration he toppled in 2021 first took office. It was at that point that he started to swap his military fatigues for business suits and took up the role of the nation's de facto leader.
What next?
Gen Al Burhan has been the subject of intensifying speculation about his political ambitions and how close his links are to militants loyal to Al Bashir.
That he has political ambitions is a widely held belief in a country that generally distrusts military generals.
Gen Al Burhan is the latest in a long line of army officers who have seized or attempted to grab power in Sudan since independence.
His commitment to democratic rule, which he has profusely expressed in recent months, is questionable given the coup he co-led with Gen Dagalo 18 months ago.
Seeing in the fighting a chance to settle the score once and for all and emerge as the nation’s supreme soldier, Gen Al Burhan says he would not parley with the RSF and wants it dissolved. The RSF, he said repeatedly, was in mutiny.
Results
Women finals: 48kg - Urantsetseg Munkhbat (MGL) bt Distria Krasniqi (KOS); 52kg - Odette Guiffrida (ITA) bt Majlinda Kelmendi (KOS); 57kg - Nora Gjakova (KOS) bt Anastasiia Konkina (Rus)
Men’s finals: 60kg - Amiran Papinashvili (GEO) bt Francisco Garrigos (ESP); 66kg - Vazha Margvelashvili (Geo) bt Yerlan Serikzhanov (KAZ)
KILLING OF QASSEM SULEIMANI
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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Persuasion
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8 UAE companies helping families reduce their carbon footprint
Greenheart Organic Farms
This Dubai company was one of the country’s first organic farms, set up in 2012, and it now delivers a wide array of fruits and vegetables grown regionally or in the UAE, as well as other grocery items, to both Dubai and Abu Dhabi doorsteps.
www.greenheartuae.com
Modibodi
Founded in Australia, Modibodi is now in the UAE with waste-free, reusable underwear that eliminates the litter created by a woman’s monthly cycle, which adds up to approximately 136kgs of sanitary waste over a lifetime.
www.modibodi.ae
The Good Karma Co
From brushes made of plant fibres to eco-friendly storage solutions, this company has planet-friendly alternatives to almost everything we need, including tin foil and toothbrushes.
www.instagram.com/thegoodkarmaco
Re:told
One Dubai boutique, Re:told, is taking second-hand garments and selling them on at a fraction of the price, helping to cut back on the hundreds of thousands of tonnes of clothes thrown into landfills each year.
www.shopretold.com
Lush
Lush provides products such as shampoo and conditioner as package-free bars with reusable tins to store.
www.mena.lush.com
Bubble Bro
Offering filtered, still and sparkling water on tap, Bubble Bro is attempting to ensure we don’t produce plastic or glass waste. Founded in 2017 by Adel Abu-Aysha, the company is on track to exceeding its target of saving one million bottles by the end of the year.
www.bubble-bro.com
Coethical
This company offers refillable, eco-friendly home cleaning and hygiene products that are all biodegradable, free of chemicals and certifiably not tested on animals.
www.instagram.com/coethical
Eggs & Soldiers
This bricks-and-mortar shop and e-store, founded by a Dubai mum-of-four, is the place to go for all manner of family products – from reusable cloth diapers to organic skincare and sustainable toys.
www.eggsnsoldiers.com
The specs
Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder
Power: 220 and 280 horsepower
Torque: 350 and 360Nm
Transmission: eight-speed automatic
Price: from Dh136,521 VAT and Dh166,464 VAT
On sale: now
A Long Way Home by Peter Carey
Faber & Faber
North Pole stats
Distance covered: 160km
Temperature: -40°C
Weight of equipment: 45kg
Altitude (metres above sea level): 0
Terrain: Ice rock
South Pole stats
Distance covered: 130km
Temperature: -50°C
Weight of equipment: 50kg
Altitude (metres above sea level): 3,300
Terrain: Flat ice
Libya's Gold
UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves.
The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.
Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.
A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.
If you go
The flights
There are various ways of getting to the southern Serengeti in Tanzania from the UAE. The exact route and airstrip depends on your overall trip itinerary and which camp you’re staying at.
Flydubai flies direct from Dubai to Kilimanjaro International Airport from Dh1,350 return, including taxes; this can be followed by a short flight from Kilimanjaro to the Serengeti with Coastal Aviation from about US$700 (Dh2,500) return, including taxes. Kenya Airways, Emirates and Etihad offer flights via Nairobi or Dar es Salaam.
BUNDESLIGA FIXTURES
Friday Stuttgart v Cologne (Kick-off 10.30pm UAE)
Saturday RB Leipzig v Hertha Berlin (5.30pm)
Mainz v Borussia Monchengladbach (5.30pm)
Bayern Munich v Eintracht Frankfurt (5.30pm)
Union Berlin v SC Freiburg (5.30pm)
Borussia Dortmund v Schalke (5.30pm)
Sunday Wolfsburg v Arminia (6.30pm)
Werder Bremen v Hoffenheim (9pm)
Bayer Leverkusen v Augsburg (11.30pm)