The UN Human Rights Council has once again been urged to establish a fact-finding mission into the Beirut port blast, on the eve of the third anniversary of the deadly explosion.
In light of the stalled domestic investigation, hundreds of human rights groups, survivors and families of the victims said a mission should be established “in order to show that such deliberate inaction has consequences”.
The August 4 2020 blast killed more than 200 people, injured thousands and destroyed many parts of the Lebanese capital.
While such calls are not new, they highlight what many see as an absence of justice over the explosion and anger over the stalled domestic investigation.
The blast came after a stock of ammonium nitrate – stored at the port for years – caught fire. No reason has been provided for it being stored there and no senior officials have been held accountable.
The stalled investigation has been repeatedly blocked and undermined by legal challenges.
“The Lebanese authorities have been given every opportunity to demonstrate that they are willing and capable of holding those responsible for the explosion to account,” read a joint statement to the Human Rights Council, signed by the rights groups, survivors, families of the victims and others.
“But three years later, they have proven that they will use every tool at their disposal – legal and extralegal – to evade accountability and perpetuate a culture of impunity in the country,” the letter added.
Earlier this year, 38 countries issued a joint statement, delivered by Australia at the UN Human Rights Council in Geneva, which voiced concern that the investigation had not been concluded and had been “hampered by systemic obstruction, interference and intimidation”.
The joint letter noted that “the Lebanese authorities have failed to take any steps to ensure that the domestic investigation can move forward or to adopt a law guaranteeing the independence of the judiciary in line with international standards”.
The domestic probe of Judge Tarek Bitar had been on hold since December 2021 after a series of legal challenges.
He sought to reopen the case in January of this year when he charged senior politicians, judicial figures and security officials in connection with the explosion.
But soon after, Lebanon’s top prosecutor told Judge Bitar that the investigation was still on hold and charged him with rebelling against the judiciary.
The explosion is regarded as a symptom of decades of mismanagement and corruption in Lebanon, which also led to a devastating economic collapse that began in 2019.
Tips for taking the metro
- set out well ahead of time
- make sure you have at least Dh15 on you Nol card, as there could be big queues for top-up machines
- enter the right cabin. The train may be too busy to move between carriages once you're on
- don't carry too much luggage and tuck it under a seat to make room for fellow passengers
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
Cryopreservation: A timeline
- Keyhole surgery under general anaesthetic
- Ovarian tissue surgically removed
- Tissue processed in a high-tech facility
- Tissue re-implanted at a time of the patient’s choosing
- Full hormone production regained within 4-6 months
Who are the Soroptimists?
The first Soroptimists club was founded in Oakland, California in 1921. The name comes from the Latin word soror which means sister, combined with optima, meaning the best.
The organisation said its name is best interpreted as ‘the best for women’.
Since then the group has grown exponentially around the world and is officially affiliated with the United Nations. The organisation also counts Queen Mathilde of Belgium among its ranks.
SERIE A FIXTURES
Saturday (All UAE kick-off times)
Lecce v SPAL (6pm)
Bologna v Genoa (9pm)
Atlanta v Roma (11.45pm)
Sunday
Udinese v Hellas Verona (3.30pm)
Juventus v Brescia (6pm)
Sampdoria v Fiorentina (6pm)
Sassuolo v Parma (6pm)
Cagliari v Napoli (9pm)
Lazio v Inter Milan (11.45pm)
Monday
AC Milan v Torino (11.45pm)