This weekend the Turkish people will vote in one of the country's most devisive elections in decades.
It will determine the future of its long-time President Recep Tayyip Erdogan — a man who has been the only leader millions of first-time voters have known.
His main challenger is Kemal Kilicdaroglu, the face of Turkey's six-party opposition alliance and the symbol of a potential new future for the country.
Who is Kemal Kilicdaroglu?
Mr Kilicdaroglu, 74, is the leader of the centre-left Republican People's Party (CHP) — the product of modern Turkey's founder Mustafa Kemal Ataturk — which has opened up to Turkey's large Kurdish minority and supported more liberal ideas than the ruling Justice and Development Party (AKP).
Mr Kilicdaroglu was born in the eastern Tunceli province to an Alevi family, members of a long-persecuted sect, and started his career as a civil servant with the Finance Ministry. He later entered parliament as an Istanbul deputy in 2002 and has led the opposition since 2010.
He has a reputation as a mild-mannered man and the one-time "civil servant of the year" strikes some as a sharp contrast to Mr Erdogan's fiery persona.
The CHP leader ran for the Istanbul mayorship in 2009 and centred his campaign on an anti-corruption slate, a feature of his political career that has put him at odds with the AKP.
In 2017, he led a month-long protest march against the jailing of MP Enis Berberoglu and has exposed corruption within the AKP's ranks.
What has he promised?
Mr Kilicdaroglu has centred his campaign on democratisation and reviving Turkey's battered economy.
He has promised freedom of speech in a country where insulting the current leader is a punishable offence, telling the BBC he will bring "peace and democracy".
"I am telling young people they can criticise me freely, I will make sure they have this right," he said on Wednesday.
"The youth want democracy. They don't want the police to come to their doors early in the morning just because they tweeted."
Journalists, activists and regular citizens have been prosecuted under anti-terror laws for liking social media posts criticising Turkey's long-time ruler and thousands of people have been imprisoned for opposition views following an attempted coup in 2016.
"These elections are elections to rebuild our democracy," he told crowds in the coastal city of Izmir, a CHP stronghold.
He has also pledged to revive Turkey's economy and prioritise small businesses which have borne the brunt of soaring inflation.
Inflation has now slowed to 44 per cent, official data showed on Wednesday, but peaked at more than 85 per cent last year, worsened by Mr Erdogan's refusal to raise interest rates.
However, he is also known for strong anti-refugee rhetoric and many naturalised citizens have pledged support for Mr Erdogan in response.
He has pledged to send "all Syrians home" within two years of coming to power and has accused the government of "romanticising migration".
Can he win against Erdogan?
Several opinion polls have placed the CHP leader slightly ahead of Mr Erdogan, but only by single figures.
A definitive result is likely to arise only after a second round of voting.
If no candidate can secure at least 50 per cent of the votes, a second run-off will be held on May 28 between the leading two.
Mr Erdogan still has a strong support base despite a recent spate of illness-related cancellations challenging his strongman image.
He is particularly popular among religious Turks, who view him as a protector of tradition and defender against secularism.
Key findings of Jenkins report
- Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
- Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
- Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
- Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
What went into the film
25 visual effects (VFX) studios
2,150 VFX shots in a film with 2,500 shots
1,000 VFX artists
3,000 technicians
10 Concept artists, 25 3D designers
New sound technology, named 4D SRL
Specs
Engine: Duel electric motors
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Torque: 1075Nm
On sale: Available for pre-order now
Price: On request
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
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.
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
Founders: Ines Mena, Claudia Ribas, Simona Agolini, Nourhan Hassan and Therese Hundt
Date started: January 2017, app launched November 2017
Based: Dubai, UAE
Sector: Private/Retail/Leisure
Number of Employees: 18 employees, including full-time and flexible workers
Funding stage and size: Seed round completed Q4 2019 - $1m raised
Funders: Oman Technology Fund, 500 Startups, Vision Ventures, Seedstars, Mindshift Capital, Delta Partners Ventures, with support from the OQAL Angel Investor Network and UAE Business Angels
