• These images show various sites in Beirut on August 5, the day after the blast, and how they look now, one year on. This building has only been partially repaired.
    These images show various sites in Beirut on August 5, the day after the blast, and how they look now, one year on. This building has only been partially repaired.
  • The damage to this house in Beirut has been partially covered.
    The damage to this house in Beirut has been partially covered.
  • Cars were destroyed next to this church in the blast area.
    Cars were destroyed next to this church in the blast area.
  • Damage near the site of the explosion and how it looks now.
    Damage near the site of the explosion and how it looks now.
  • A restaurant damaged by the explosion has been largely repaired and restored.
    A restaurant damaged by the explosion has been largely repaired and restored.
  • A view of the port on the day of the explosion and how it looks today.
    A view of the port on the day of the explosion and how it looks today.
  • A petrol station and buildings in Al Rmeil area in Beirut.
    A petrol station and buildings in Al Rmeil area in Beirut.
  • The damage to Beirut Souks in the downtown area of the city has been repaired.
    The damage to Beirut Souks in the downtown area of the city has been repaired.
  • The grain silo at Beirut Port the day after the blast and how it looks now.
    The grain silo at Beirut Port the day after the blast and how it looks now.
  • A street in Beirut the day after the blast and how it looks now.
    A street in Beirut the day after the blast and how it looks now.
  • A street in Beirut the day after the blast and how it looks now.
    A street in Beirut the day after the blast and how it looks now.

Lebanon’s ex-PM ‘running away’ from blast probe, say victims’ families


Aya Iskandarani
  • English
  • Arabic

Relatives of those killed in last year's massive Beirut port explosion have accused Lebanon's former prime minister Hassan Diab of “running away” from investigators after heading to the US on holiday despite a hearing scheduled for Monday.

Mr Diab said he was visiting the US for four weeks, via Istanbul, to see his two sons who are studying medicine in America.

Lead investigative judge Tarek Bitar summoned Mr Diab for questioning on Monday but it is now unclear if and when Mr Diab, who was prime minister at the time of the blast, will appear.

The investigation into the causes of the blast, which killed more than 200 people, has stalled since August 2020 with numerous top officials refusing to appear to answer questions. Families of the victims have vowed to maintain pressure on politicians and the judiciary to ensure there is justice.

“We think he is fleeing from the investigation and this is incriminating evidence against him,” Ibrahim Hoteit, a representative for the families, told The National via phone.

“We will ask the investigative judge to work on bringing him back, through Interpol for example.”

Mr Hoteit lost his brother in the explosion and has led efforts to demand a fair investigation and to pressure officials into complying with the law.

Mr Diab also failed to appear before the investigators when summoned on August 26.

Tatiana Hasrouty, whose father was killed in the blast, said Mr Diab was shirking his responsibilities.

“Couldn't he postpone his flight for a week to be questioned in a crime that killed more than 200,” she said.

  • Members of the Lebanese Internal Security Forces lay flowers in front of a memorial to the victims of the explosion in Beirut's port last year.
    Members of the Lebanese Internal Security Forces lay flowers in front of a memorial to the victims of the explosion in Beirut's port last year.
  • Portraits of victims of last year's Beirut port blast.
    Portraits of victims of last year's Beirut port blast.
  • A man, right, hangs a giant Lebanese flag on a building that was damaged in last year's blast.
    A man, right, hangs a giant Lebanese flag on a building that was damaged in last year's blast.
  • France's President Emmanuel Macron remotely attends a Lebanon donors' conference one year after the Beirut port blast.
    France's President Emmanuel Macron remotely attends a Lebanon donors' conference one year after the Beirut port blast.
  • Police hold flowers to mark the anniversary of Beirut's 2020 port blast on August 5.
    Police hold flowers to mark the anniversary of Beirut's 2020 port blast on August 5.
  • Police hold flowers to mark the anniversary of Beirut's massive 2020 port blast.
    Police hold flowers to mark the anniversary of Beirut's massive 2020 port blast.
  • Police hold flowers to mark the anniversary of the Beirut port explosion.
    Police hold flowers to mark the anniversary of the Beirut port explosion.
  • Banners reading 'Here starts your end and our beginning' and 'Hostages of a murderous state' hang on a building damaged in last August's port blast, as Lebanon marks a year since a the cataclysmic explosion devastated Lebanon's capital.
    Banners reading 'Here starts your end and our beginning' and 'Hostages of a murderous state' hang on a building damaged in last August's port blast, as Lebanon marks a year since a the cataclysmic explosion devastated Lebanon's capital.
  • A gavel monument symbolising justice can be seen in front of the damaged grain silos at Beirut port, as Lebanon marks a year since an explosion ravaged the country's capital.
    A gavel monument symbolising justice can be seen in front of the damaged grain silos at Beirut port, as Lebanon marks a year since an explosion ravaged the country's capital.
  • Supporters of Lebanon's Free Patriotic Movement release white balloons to mark one year since the huge explosion in Beirut's port. At least 200 people were killed, and more than 6,000 injured in the blast on August 4, 2020.
    Supporters of Lebanon's Free Patriotic Movement release white balloons to mark one year since the huge explosion in Beirut's port. At least 200 people were killed, and more than 6,000 injured in the blast on August 4, 2020.
  • Supporters of the Free Patriotic Movement release paper lanterns to mark one year since a huge explosion in Beirut's port.
    Supporters of the Free Patriotic Movement release paper lanterns to mark one year since a huge explosion in Beirut's port.
  • A man in a wheelchair flies a Lebanese flag during a protest demanding justice for the victims of last year's Beirut port blast.
    A man in a wheelchair flies a Lebanese flag during a protest demanding justice for the victims of last year's Beirut port blast.
  • Demonstrators gather outside Beirut port on the anniversary of the blast that ravaged the city last August. Hundreds of Lebanese marched on August 4 to mark the explosion, protesting against impunity over the country's worst peacetime disaster at a time when its economy was already in tatters.
    Demonstrators gather outside Beirut port on the anniversary of the blast that ravaged the city last August. Hundreds of Lebanese marched on August 4 to mark the explosion, protesting against impunity over the country's worst peacetime disaster at a time when its economy was already in tatters.
  • Relatives of Beirut port blast victims arrive for a remembrance ceremony at the site of the explosion on the first anniversary of the disaster.
    Relatives of Beirut port blast victims arrive for a remembrance ceremony at the site of the explosion on the first anniversary of the disaster.
  • Relatives of Beirut port blast victims arrive for a remembrance ceremony at the site of the explosion on the first anniversary of the disaster.
    Relatives of Beirut port blast victims arrive for a remembrance ceremony at the site of the explosion on the first anniversary of the disaster.
  • Demonstrators gather by the statue of 'The Lebanese Emigrant' near Beirut port on the first anniversary of the blast that ravaged the port and the city.
    Demonstrators gather by the statue of 'The Lebanese Emigrant' near Beirut port on the first anniversary of the blast that ravaged the port and the city.
  • A demonstrator marches with a sign showing one of the young victims of the 2020 Beirut blast.
    A demonstrator marches with a sign showing one of the young victims of the 2020 Beirut blast.
  • People carry flags and banners as they march to mark the anniversary of Beirut's port blast.
    People carry flags and banners as they march to mark the anniversary of Beirut's port blast.
  • Priests pray near the remains of Beirut port on the first anniversary of the blast that ravaged the port and the city.
    Priests pray near the remains of Beirut port on the first anniversary of the blast that ravaged the port and the city.
  • Demonstrators in Lebanon's capital march past a statue symbolising "Beirut rising from destruction" on their way towards the port on the first anniversary of the blast that ravaged the city.
    Demonstrators in Lebanon's capital march past a statue symbolising "Beirut rising from destruction" on their way towards the port on the first anniversary of the blast that ravaged the city.
  • France's President Emmanuel Macron talks to his Lebanese counterpart Michel Aoun during a remote international conference to raise aid for the country. France has pledged about €100 million ($118.3m) in emergency aid as well as 500,000 Covid-19 vaccine doses for Lebanon.
    France's President Emmanuel Macron talks to his Lebanese counterpart Michel Aoun during a remote international conference to raise aid for the country. France has pledged about €100 million ($118.3m) in emergency aid as well as 500,000 Covid-19 vaccine doses for Lebanon.
  • Nuns pray during a mass organised at the Beirut port with the relatives of last year's blast victims.
    Nuns pray during a mass organised at the Beirut port with the relatives of last year's blast victims.
  • A priest comforts the relative of a blast victim at a Mass organised in Beirut.
    A priest comforts the relative of a blast victim at a Mass organised in Beirut.
  • Families and relatives of people killed in the blast carried portraits of their loved ones to the commemoration Mass in Beirut.
    Families and relatives of people killed in the blast carried portraits of their loved ones to the commemoration Mass in Beirut.
  • Families and relatives of victims of the explosion at Beirut port attend a Mass held to commemorate the anniversary.
    Families and relatives of victims of the explosion at Beirut port attend a Mass held to commemorate the anniversary.
  • Lebanese Maronite Patriarch Bechara Boutros Al-Rai arrives to lead a Mass in memory of people who died in the explosion.
    Lebanese Maronite Patriarch Bechara Boutros Al-Rai arrives to lead a Mass in memory of people who died in the explosion.
  • Relatives of people who died in the 2020 Beirut blast attend a Maronite Christian Mass at the city’s port.
    Relatives of people who died in the 2020 Beirut blast attend a Maronite Christian Mass at the city’s port.
  • A relative of a victim of the blast weeps as she attends the Mass.
    A relative of a victim of the blast weeps as she attends the Mass.
  • A fire engine carrying portraits of blast victims is driven during a remembrance ceremony at the port of Lebanon’s capital.
    A fire engine carrying portraits of blast victims is driven during a remembrance ceremony at the port of Lebanon’s capital.
  • Relatives of the Beirut port blast victims arrive for a remembrance ceremony at the Lebanese capital’s port.
    Relatives of the Beirut port blast victims arrive for a remembrance ceremony at the Lebanese capital’s port.

“It's quite clear that his plan is to leave, bearing no responsibility.”

Mr Diab's office did not respond to requests for comment on his trip or his plans to appear before the probe.

Earlier this year Mr Diab was charged, along with three former ministers and MPs, with negligence in relation to the explosion.

The blast devastated parts of the capital, injuring more than 6,500 people and leaving hundreds of thousands homeless.

Mr Diab is the highest-ranking former official that Mr Bitar has summoned.

The victims' families held protests this week to demand those summoned for questioning actually appear before the investigative judge.

Former army chief Jean Kahwaji appeared for questioning on Monday.

Former public works and transportation minister Youssef Fenianos is set to appear on Thursday, but Mr Hoteit said the judiciary had given him an excuse to avoid facing questions.

Mr Fenianos appealed against being summoned, saying he should be tried before a special court for ministers and presidents.

“This is an imaginary court that exists only on paper. Since 1991 it has not prosecuted anyone,” Mr Hoteit said, adding that the families planned to protest against the judiciary if they did not reject Mr Fenianos' request.

Families of victims appealed again to the international community again on Wednesday calling for the establishment of an independent investigation into the causes of the blast.

Human Rights Watch has accused local authorities of failing to hold those responsible for the explosion to account.

“More than a year after the explosion, Lebanese leaders continue to obstruct, delay, and undermine the domestic investigation,” said Aya Majzoub, Lebanon researcher at Human Rights Watch.

ENGLAND TEAM

Alastair Cook, Mark Stoneman, James Vince, Joe Root (captain), Dawid Malan, Jonny Bairstow, Moeen Ali, Chris Woakes, Craig Overton, Stuart Broad, James Anderson

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

WOMAN AND CHILD

Director: Saeed Roustaee

Starring: Parinaz Izadyar, Payman Maadi

Rating: 4/5

Updated: September 15, 2021, 1:54 PM