• An electoral worker sits next to ballot boxes, at the Justice Palace, in Jdeideh. Reuters
    An electoral worker sits next to ballot boxes, at the Justice Palace, in Jdeideh. Reuters
  • A soldier stands guard as ballots are counted at the Justice Palace. Reuters
    A soldier stands guard as ballots are counted at the Justice Palace. Reuters
  • Jad Ghosn, an opposition candidate, gestures as people wait for the announcement of official election results, in Jdeideh. Reuters
    Jad Ghosn, an opposition candidate, gestures as people wait for the announcement of official election results, in Jdeideh. Reuters
  • Lebanese Interior Minister Bassam Mawlawi announces the final results for some districts. EPA
    Lebanese Interior Minister Bassam Mawlawi announces the final results for some districts. EPA
  • Opposition candidate Yassin Yassin gestures as he is greeted by supporters in Jeb Jennin, West Bekaa. Reuters
    Opposition candidate Yassin Yassin gestures as he is greeted by supporters in Jeb Jennin, West Bekaa. Reuters
  • Supporters of the Lebanese Forces take to the streets during parliamentary elections in the Ashrafieh district of Beirut. Bloomberg
    Supporters of the Lebanese Forces take to the streets during parliamentary elections in the Ashrafieh district of Beirut. Bloomberg
  • Lebanon headed to the polls with its economy in the grip of hyperinflation. Bloomberg
    Lebanon headed to the polls with its economy in the grip of hyperinflation. Bloomberg
  • Lebanese youths supporting Hezbollah and Amal movement wave their party flags after parliamentary elections in a suburb of Beirut. EPA
    Lebanese youths supporting Hezbollah and Amal movement wave their party flags after parliamentary elections in a suburb of Beirut. EPA
  • Supporters of Lebanon's Shiite groups Hezbollah and Amal lift their flags during a motorbike rally after voting. AFP
    Supporters of Lebanon's Shiite groups Hezbollah and Amal lift their flags during a motorbike rally after voting. AFP
  • Children swim in an inflatable pool that supporters of former prime minister Saad Hariri installed to illustrate their intention to boycott parliamentary elections in Beirut, Lebanon. AP Photo
    Children swim in an inflatable pool that supporters of former prime minister Saad Hariri installed to illustrate their intention to boycott parliamentary elections in Beirut, Lebanon. AP Photo
  • Voters queue to place their vote in parliamentary elections in Beirut, Lebanon. EPA
    Voters queue to place their vote in parliamentary elections in Beirut, Lebanon. EPA
  • Nabih Berri, Speaker of the Lebanese Parliament, stands in a polling booth to vote in Tebnin. Reuters
    Nabih Berri, Speaker of the Lebanese Parliament, stands in a polling booth to vote in Tebnin. Reuters
  • Voters register at a polling station in Beirut. Bloomberg
    Voters register at a polling station in Beirut. Bloomberg
  • Lebanese President Michel Aoun follows the parliamentary elections on screens from the Presidential Palace in Beirut. AP
    Lebanese President Michel Aoun follows the parliamentary elections on screens from the Presidential Palace in Beirut. AP
  • A Lebanese woman shows her inked finger after she cast her vote at a polling station in Beirut. AP
    A Lebanese woman shows her inked finger after she cast her vote at a polling station in Beirut. AP
  • Voters look at a list of candidates at a polling station in Beirut. Bloomberg
    Voters look at a list of candidates at a polling station in Beirut. Bloomberg
  • Lebanese policemen help a voter into a polling station in Beirut. AP
    Lebanese policemen help a voter into a polling station in Beirut. AP
  • A Lebanese voter casts her ballot paper in Beirut. EPA
    A Lebanese voter casts her ballot paper in Beirut. EPA
  • Gyorgy Holvenyi (R), chief observer of the European Union election observation mission, visits a polling station in Beirut. EPA
    Gyorgy Holvenyi (R), chief observer of the European Union election observation mission, visits a polling station in Beirut. EPA
  • Lebanese people wait to vote during parliamentary elections in the capital city. EPA
    Lebanese people wait to vote during parliamentary elections in the capital city. EPA
  • Sheikh Abdul Latif Derian, Grand Mufti of Lebanon, casts his ballot paper during parliamentary elections in Beirut. EPA
    Sheikh Abdul Latif Derian, Grand Mufti of Lebanon, casts his ballot paper during parliamentary elections in Beirut. EPA
  • People queue to cast their votes in the Lebanese capital. AP
    People queue to cast their votes in the Lebanese capital. AP
  • Posters in Al Tariq Al Jadida, Beirut, depict Lebanon’s former prime minister Saad Hariri. Reuters
    Posters in Al Tariq Al Jadida, Beirut, depict Lebanon’s former prime minister Saad Hariri. Reuters
  • A woman prepares her ballot at a polling station in a southern suburb of Beirut. AFP
    A woman prepares her ballot at a polling station in a southern suburb of Beirut. AFP
  • Former prime minister Hassan Diab, who succeeded Saad Hariri, casts his ballot in Beirut. AFP
    Former prime minister Hassan Diab, who succeeded Saad Hariri, casts his ballot in Beirut. AFP
  • A voter checks lists for the parliamentary election at a polling station in the Lebanese capital Beirut. AFP
    A voter checks lists for the parliamentary election at a polling station in the Lebanese capital Beirut. AFP
  • A woman waits to vote in Beirut. EPA
    A woman waits to vote in Beirut. EPA
  • Security forces stand guard at Nur Square on the southern entrance of the northern Lebanese port city Tripoli. AFP
    Security forces stand guard at Nur Square on the southern entrance of the northern Lebanese port city Tripoli. AFP
  • Former Lebanese prime minister Fouad Siniora casts his vote at a polling station during the parliamentary election, in Sidon, southern Lebanon. Reuters
    Former Lebanese prime minister Fouad Siniora casts his vote at a polling station during the parliamentary election, in Sidon, southern Lebanon. Reuters
  • A man check voters' lists in the capital Beirut. AP
    A man check voters' lists in the capital Beirut. AP
  • A woman votes in Lebanon's parliamentary elections in Beirut. AP
    A woman votes in Lebanon's parliamentary elections in Beirut. AP
  • Police check the ID of voters outside a polling station near the Lebanese coastal city of Byblos (Jbeil), north of Beirut. AFP
    Police check the ID of voters outside a polling station near the Lebanese coastal city of Byblos (Jbeil), north of Beirut. AFP
  • A voter dips her finger in ink after casting her ballot in the parliamentary election at a polling station near Byblos. AFP
    A voter dips her finger in ink after casting her ballot in the parliamentary election at a polling station near Byblos. AFP
  • A Lebanese woman shows her ink-marked thumb after voting in Shmustar, Bekaa valley. EPA
    A Lebanese woman shows her ink-marked thumb after voting in Shmustar, Bekaa valley. EPA
  • People queueing to vote at Ras El Nabeh Public School for Girls. Fatima Al Mahmoud/ The National
    People queueing to vote at Ras El Nabeh Public School for Girls. Fatima Al Mahmoud/ The National

Lebanon’s FPM deny losing Christian majority setting parliament for showdown


Nada Homsi
  • English
  • Arabic

The Lebanese Forces say it is the largest Christian party in parliament for the first time — but they are not the only ones to make the claim.

Their rivals, the Hezbollah-allied Free Patriotic Movement, have long been the largest Christian bloc and say they retained the majority. The competing claims appear to set the battle lines ahead of the presidential election in October when MPs have the often contentious vote for Lebanon's highest-ranking Christian official.

Although alliances will likely shift and settle once the new parliament convenes and begins its work, the electoral results show a lead for the Lebanese Forces, who scored 22 seats to the Free Patriotic Movement's 18.

Ultimately, it was not the startling upset the Lebanese Forces had hoped for and with only four seats separating the two parties.

More broadly, the picture is repeated. The pro-Hezbollah parties, including Free Patriotic Movement, scored 59 seats — five short of a majority in the 128 seat cross-confessional parliament. While the pro-Hezbollah faction is a generally cohesive alliance, the groups that now make up the majority of seats are an array of parties like the Lebanese Forces, smaller factions, independents and the emerging opposition groups who gained 13 seats who have no such consensus of views.

Bassil claims Free Patriotic Movement still top

Despite the numbers appearing to show the Lebanese Forces' marginal lead among Christian parties — and its party head Samir Geagea declaring the victory — Free Patriotic Movement head Gebran Bassil also said they had remained the largest Christian bloc. However, he said there were more important things to work on than squabbling about winners and losers.

“The truth is that today is not the time to flex about who has the majority,” he said. “It’s time to work hard and get results to fix the country.”

While the Iran-backed Hezbollah and its allies, of which the Free Patriotic Movement is a major partner, suffered losses compared to the 2018 elections, the most startling development was the unprecedented 12 seats won by civil society opposition groups.

But experts warn the new opposition MPs could be caught between the two main political blocs, Iran-backed Hezbollah and the pro-Western, Gulf-friendly Lebanese Forces.

President of the Free Patriotic Movement MP Gebran Bassil said his party had snagged the majority Christian bloc in parliament. EPA
President of the Free Patriotic Movement MP Gebran Bassil said his party had snagged the majority Christian bloc in parliament. EPA

Mr Bassil issued a challenge to the new opposition MPs, many of whom campaigned as an alternative to Lebanon’s entrenched political class largely made up of holdovers from the civil war and who have dominated politics in the 32 years since.

“These new independent — civil society, whatever you call them — this is an opportunity for them to prove themselves. It’s not only about protesting in the streets and talking to the media. There is real legislative and parliamentary action that needs to be taken, so we’ll see how they do.”

In Batroun, Free Patriotic Movement supporters claim victory

In Mr Bassil’s home town of Batroun, Free Patriotic Movement party campaign organiser Tony Nasr and other representatives brushed off the talk of losing their Christian majority.

He too denied the loss, confident that civil society MPs would join the Free Patriotic Movement and its allies and turn the tables.

“If they mean what they said during the revolution,” he explained of the opposition groups. “I'm sure they will be on our side.”

The opposition upsurge is born out of the mass uprisings that ignited across Lebanon in late 2019. As the first signs of the economic collapse became apparent, so did Lebanese anger against the country’s political elite.

Resentment at what many saw as years of mismanagement and corruption by the political parties was expressed through chants and slogans — many of which were offensive and many of which were aimed at Mr Bassil. The party leader is also the president's son-in-law and is regularly held up as a symbol of nepotism and corruption.

In 2020, the US sanctioned Mr Bassil under the Magnitsky Act for corruption that has “helped erode the foundation of an effective government that serves the Lebanese people.”

A stand-off between 'two sides of the same regime'?

Wissam Laham, a constitutional expert and political science professor at the University of St Joseph, said that ultimately it doesn’t matter who won the majority of Christian seats.

“They are all part of the same political regime” that ran the country in the years before the crisis, he said. Indeed both the Lebanese Forces and Free Patriotic Movement have been in successive parliaments and cabinets.

“Even if the Free Patriotic Movement lost a few seats, they didn’t lose them to a new political party that opposes the current regime. They lost them to the Lebanese Forces, another radical party from the same political regime.”

Lebanon continues to reel from an economic collapse the World Bank has described as one of the worst in the modern world.

The bankrupt nation's rapid decline has been defined by severe shortages of food, medicine and fuel. The national currency has plummeted in value and inflation is extremely high. Meanwhile, the poverty rate is nearly at 80 per cent, according to the UN.

The new parliament will be tasked with appointing a new prime minister, who must then form a cabinet that passes the parliament's vote of confidence — often a months-long endeavour, even if one bloc or faction has a majority.

And with President Michel Aoun’s term expiring in October, Mr Lahham and other experts anticipate a possible parliamentary deadlock over electing a successor.

It took MPs 29 months to agree to elect Mr Aoun after the end of Tammam Salam's term in 2014.

As the highest Christian position in the country, the battle between the Lebanese Forces and Free Patriotic Movement over who represents the sect may well be a foreshadowing of things to come.

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Our legal consultants

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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Bio

Born in Dibba, Sharjah in 1972.
He is the eldest among 11 brothers and sisters.
He was educated in Sharjah schools and is a graduate of UAE University in Al Ain.
He has written poetry for 30 years and has had work published in local newspapers.
He likes all kinds of adventure movies that relate to his work.
His dream is a safe and preserved environment for all humankind. 
His favourite book is The Quran, and 'Maze of Innovation and Creativity', written by his brother.

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

The specs: 2018 Mazda CX-5

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The Uefa Awards winners

Uefa Men's Player of the Year: Virgil van Dijk (Liverpool)

Uefa Women's Player of the Year: Lucy Bronze (Lyon)

Best players of the 2018/19 Uefa Champions League

Goalkeeper: Alisson (Liverpool)

Defender: Virgil van Dijk (Liverpool)

Midfielder: Frenkie de Jong (Ajax)

Forward: Lionel Messi (Barcelona)

Uefa President's Award: Eric Cantona

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Updated: May 18, 2022, 10:27 AM