The baby, with bruises to her face and body, was taken to hospital for treatment after being found in a rubbish bag being carried by a stray dog. Photo: @Farid_1986_fm / Twitter
The baby, with bruises to her face and body, was taken to hospital for treatment after being found in a rubbish bag being carried by a stray dog. Photo: @Farid_1986_fm / Twitter
The baby, with bruises to her face and body, was taken to hospital for treatment after being found in a rubbish bag being carried by a stray dog. Photo: @Farid_1986_fm / Twitter
The baby, with bruises to her face and body, was taken to hospital for treatment after being found in a rubbish bag being carried by a stray dog. Photo: @Farid_1986_fm / Twitter

Lebanon baby found in bin bag being carried by stray dog


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A baby girl was found dumped in a black plastic rubbish bag being carried by a stray dog near a municipality building in Lebanon’s northern city of Tripoli early on Wednesday morning.

The finding prompted shock and outrage across the country.

The bag in which the infant was dumped was being carried the dog when a passer-by heard the baby crying, local media said.

The baby was taken to the Islamic Hospital by the unidentified bystander, and later transferred to the Tripoli Government Hospital.

Images on social media show the baby, who appears to be about four months old, with bruises on her face and body.

Condemnation over her abandonment was swift as the news spread, and offers to adopt the baby poured in through social media.

“Some say that the dog is an unclean animal and, of course, this is not true," one commentator, Farid, said on Twitter.

"The dog has much more humanity, kindness, cunning and intelligence than some satanic mutants in human form."

Another tweeted: “Animals have more compassion than humans."

The National tried to contact the municipality of Tripoli, where the baby was abandoned, and the Tripoli Government Hospital where she is being treated, but did not receive a reply.

Wednesday is the start of the Islamic New Year, a national holiday, so public institutions are closed.

Several instances of child abuse have come to light in Lebanon in recent weeks.

Last week, a nursery employee was arrested and the institution permanently closed after videos appeared of the employee allegedly mistreating infants.

And in early July, Lynn Talib, 6, died in the northern region of Miniyeh. Medical forensic reports later revealed she had been sexually assaulted before her death.

Experts say it is impossible to know whether cases of child abuse are on the increase because there is no central system for monitoring statistics, given the financial difficulties facing state institutions.

But anecdotal instances of child dumping and abuse have increased as the country slides further into destitution.

Tripoli, Lebanon’s second-largest city, has the highest poverty rate in a country where about 80 per cent of the population is poor as a result of an economic crisis that began in 2019.

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

Other acts on the Jazz Garden bill

Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.

How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
Updated: July 20, 2023, 10:02 PM