Two Hezbollah members were sentenced to five life sentences each in their absence for the 2005 assassination of former Lebanese prime minister Rafik Hariri.
The UN-backed Special Tribunal for Lebanon carried out the sentencing on Thursday in what could be the cash-strapped body's final act.
The court, based in the Netherlands, found Habib Merhi and Hussein Oneissi guilty on appeal in March over the bombing that killed Hariri and 21 others and injured 226.
But they are unlikely to ever spend time behind bars because Iran-backed Hezbollah, the Lebanese Shiite militant group and political movement, has refused to hand over the pair or a third man, Salim Ayyash, who was sentenced to life in prison in 2020.
Presiding judge Ivana Hrdlickova said both Merhi and Oneissi were aware that Hariri would be killed in the attack, adding that the sentences reflected the "evil nature of terrorism".
"The appeals chamber therefore unanimously decides to sentence Mr Merhi and Mr Oneissi to life imprisonment, the heaviest sentence under the statute and the rules for each of the five counts on which they were convicted," she said.
If they are ever captured and imprisoned, the sentences would be served concurrently.
The men were found guilty of conspiracy to commit a terrorist act, and of being accomplices to commit a terrorist act, accomplices in the intentional homicide of Hariri and of the 21 other people, and accomplices in the attempted homicide of the 226 injured.
Rafik Hariri's son, the three-time Prime Minister Saad Hariri, said "the penalty is the harshest one stipulated by the statute and rules, but it is the clearest in terms of condemning Hezbollah as a side responsible for orchestrating and executing the crime".
Speaking after the sentence was handed out, Mr Hariri said Hezbollah could not "escape the responsibility of handing over the convicts and implementing the punishment against them. History will not be merciful".
The tribunal, which is estimated to have cost between $600 million and $1 billion since it opened in 2009, has warned that it will close soon due to a shortage of funds.
Billionaire Hariri, who was from the Sunni community and had stepped down as Lebanon's prime minister in October 2004, was killed in a February 14, 2005, suicide blast aimed at his armoured convoy on the Beirut seafront.
The attack sparked protests that drove Syrian troops out of Lebanon after a 29-year deployment.
The court was born out of a UN Security Council resolution and eventually tried four suspects — Ayyash, Merhi, Oneissi and Assad Sabra — in absentia.
The case relied almost exclusively on circumstantial evidence in the form of mobile phone records that prosecutors said showed a Hezbollah cell plotting the attack.
The tribunal originally convicted Ayyash and cleared the other three men.
It said there was no direct evidence of Damascus or its ally Hezbollah's involvement, but that the attack probably involved state actors and that the state with most to gain was Syria.
But in March it found Merhi and Oneissi guilty after an appeal by prosecutors, saying the original trial judges had "erred" by saying there was a lack of evidence. They upheld the acquittal of Sabra.
All three convicted men remain at large as Hezbollah leader Hassan Nasrallah has refused to hand over any of the suspects or to recognise the court.
Dogged by political disputes in Lebanon and controversy over its huge cost and slowness, the court said last July that it would have to close after dealing with all outstanding appeals because it was running out of money.
The closure means a further trial against Ayyash in a separate case involving three attacks aimed at Lebanese politicians in 2004 and 2005 is now unlikely to take place.
The tribunal draws 51 per cent of its budget from donor countries and the rest from Lebanon, which is grappling with its deepest economic crisis since the 1975-1990 civil war.
The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
Company%20profile
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Suggested picnic spots
Abu Dhabi
Umm Al Emarat Park
Yas Gateway Park
Delma Park
Al Bateen beach
Saadiyaat beach
The Corniche
Zayed Sports City
Dubai
Kite Beach
Zabeel Park
Al Nahda Pond Park
Mushrif Park
Safa Park
Al Mamzar Beach Park
Al Qudrah Lakes
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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Why it pays to compare
A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.
Route 1: bank transfer
The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.
Total cost: Dh567.25 - around 2.9 per cent of the total amount
Total received: €4,670.30
Route 2: online platform
The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.
Total cost: Dh74.10, around 0.4 per cent of the transaction
Total received: €4,756
The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.
ALRAWABI%20SCHOOL%20FOR%20GIRLS
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Director: Romany Saad
Starring: Mirfat Amin, Boumi Fouad and Tariq Al Ibyari