Sudan's army chief Gen Abdel Fattah Al Burhan arrived in Tripoli on Monday as the head of one of Libya's rival governments appeared to seek a role in mediating between the two generals fighting for control of its neighbouring country to the south-east.
Gen Al Burhan is visiting Libya for talks with National Unity Government Prime Minister, Abdul Hamid Dbeibah.
Mr Dbeibah heads the administration based in Tripoli, which rules the western half of Libya, while a rival government rules the eastern half, following years of civil war after the fall of dictator Muammar Qaddafi in 2011.
Sudan has more recently been plunged into civil conflict after a power struggle between Gen Al Burhan and his one-time ally Gen Mohamed Dagalo, who controls the Rapid Support Forces paramilitary, escalated into armed conflict.
Both generals have been visiting countries on the African continent in an attempt to shore up regional support.
On his first official visit to Libya, Gen Al Burhan discussed regional and international issues with Mr Dbeibah and chairman of the Libyan Presidential Council, Mohamed Al Menfi, a statement from Mr Dbeibah’s press office said.
The Sudanese general was accompanied by acting foreign minister, Ali Al Sadiq, and the chief of the Sudanese intelligence.
They briefed Mr Dbeibah on the most recent developments in Sudan in light of what he called “the grave violations committed by the terrorist rebel Rapid Support militia”, said a statement by Sudan’s Transitional Sovereignty Council, which Gen Al Burhan heads.
Mr Al Menfi expressed his country's support for Gen Al Burhan's efforts to bring peace and stability to the people of Sudan in a joint press conference.
Mr Al Menfi also rejected any foreign intervention in Sudan's internal affairs and vowed to treat “Sudanese refugees in the same way it does with Libyan citizens”.
Gen Al Burhan expressed his gratitude for Libya’s “honourable stances” regarding Sudan and his hopes for further economic, political and military co-operation between the two countries.
The talks come after a phone call between Mr Dbeibah and Gen Dagalo last Saturday, in which the former expressed Libya’s desire “to bring peace and a ceasefire in Sudan”, his press office said.
The disputed Libyan Prime Minister also extended an invitation to visit Tripoli to the RSF commander, who expressed his gratitude for Libya’s efforts at supporting security and stability in Sudan, "underscoring how such efforts contribute to the broader security and stability of the region," Gen Dagalo said in a post on X, formerly Twitter.
Gen Dagalo is expected to visit Libya's capital this week.
Gen Al Burhan rejected a ceasefire plan signed by Gen Dagalo last month in Addis Ababa and insisted he is the legitimate leader of Sudan.
Previous attempts at mediation between the two parties, led by Riyadh and Washington, had limited effect as fighting continued between the army and the RSF.
The fighting in Sudan has killed more than 10,000 civilians and caused the displacement of millions to neighbouring countries, namely Egypt, South Sudan, Chad and the Central African Republic.
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
Zayed Sustainability Prize
Cricket World Cup League Two
Oman, UAE, Namibia
Al Amerat, Muscat
Results
Oman beat UAE by five wickets
UAE beat Namibia by eight runs
Fixtures
Wednesday January 8 –Oman v Namibia
Thursday January 9 – Oman v UAE
Saturday January 11 – UAE v Namibia
Sunday January 12 – Oman v Namibia
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Mohammed bin Zayed Majlis
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Khalfan Mubarak
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