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“Since the war of 2006, this was the safest place in Lebanon, the quietest place in Lebanon,” says Imad Lallous, the mayor of Ain Ebel, referring to his village in southern Lebanon, only a few kilometres away from the Israeli border.
But he isn't just referring to the security situation; Mr Lallous also refers to a unique set of circumstances that have led to a very low crime rate, which he attributes to the presence of three security bodies in the area – the Lebanese Army, the UN peacekeeping mission (Unifil) and Iran-backed Shiite armed group Hezbollah.
Ain Ebel stands in contrast to much of southern Lebanon, which has a strong Shiite majority and is one of Hezbollah's main power bases. The residents of the town are largely Christian and supportive of Hezbollah's largest political rival, the Lebanese Forces.
But conflict has returned to the region once again as Hezbollah and Israel have traded blows across the border, with multiple casualties on each side. The sound of cross-border shelling was intense and frequent when The National met with Mr Lallous. Saturday was the deadliest day yet for Hezbollah when it lost six fighters.
He described the atmosphere in the town as very tense, with 60 per cent of inhabitants – mainly women and children – having left for the capital Beirut.
In contrast to 2006 – when Israel and Hezbollah last fought a full-scale war – the Iran-backed group does not currently have any positions in the vicinity of Ain Ebel, meaning the town has largely been spared thus far since the last two weeks of fighting.
“It was normal,” Mr Lallous says when he asked about previous relations with Hezbollah. “As president of the municipality I used to speak to them, we used to sit down and talk [about] the problems of the of the area.
“This was going in a very good way, until the kidnapping and killing of Mr Hasrouni … the situation was a little bit disturbed.”
Elias Hasrouni, 72, a co-ordinator for the LF in the Bint Jbeil region and a resident of Ain Ebel, disappeared and died in mysterious circumstances two months ago.
Initially it was believed he died in a car accident, but the LF would later accuse Hezbollah of involvement in his alleged assassination.
“Most of the people here in the village, they believe he was killed because he was opposing them, he was from the Lebanese Forces,” said Mr Lallous, who has been the head of the municipality since 2016.
“But we still don't know exactly why he was killed and we don't know who did it. We never said directly that this party killed him or that party killed him.”
Full-scale war
Mr Lallous insists that the municipal council itself was not elected on a political basis or party affiliation, and came through agreement from the families of Ain Ebel, which has a population of around 4,000 in the summer and 1,500 in the winter.
Hezbollah largely acts autonomously. While it might be increasing its rhetoric over a future full-scale war with Israel, much of Lebanon does not want it to be dragged into a conflict.
Fears are particularly heightened since the country is engulfed in an economic crisis, and international aid it received in 2006 to help rebuild the country might not be guaranteed in a new war.
When that brutal, month-long war took place, large built up areas across Lebanon – but particularly in Hezbollah's powerhouses, mainly in the south of the country – were levelled. More than a thousand people died and the reconstruction was costly, and lengthy.
“I believe three-quarters of the Lebanese population don't want Hezbollah to get involved in the war now. I'm sure of that. A big majority of the Shiite people don't want to get involved in the war. But what can they do? said Mr Lallous.
“If you go to Bint Jbeil, it's a big city … people have fled their houses,” Mr Lallous said, referring to one of the largest towns in the region, a key site of fighting in 2006.
“In 2006, Bint Jbeil was completely destroyed. It was rebuilt by Saudi and Qatari money. Now who is going to help? Nobody is going to spend one penny.”
Tree of Hell
Starring: Raed Zeno, Hadi Awada, Dr Mohammad Abdalla
Director: Raed Zeno
Rating: 4/5
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More on Quran memorisation:
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
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UAE currency: the story behind the money in your pockets
Silent Hill f
Publisher: Konami
Platforms: PlayStation 5, Xbox Series X/S, PC
Rating: 4.5/5
The bio
Job: Coder, website designer and chief executive, Trinet solutions
School: Year 8 pupil at Elite English School in Abu Hail, Deira
Role Models: Mark Zuckerberg and Elon Musk
Dream City: San Francisco
Hometown: Dubai
City of birth: Thiruvilla, Kerala
Company%20Profile
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A discussion website
Redditor
The users of Reddit
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A smartphone app for buying and selling shares
Short seller
Selling a stock today in the belief its price will fall in the future
Short squeeze
Traders forced to buy a stock they are shorting
Naked short
An illegal practice
The specs
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MATCH INFO
Liverpool 2 (Van Dijk 18', 24')
Brighton 1 (Dunk 79')
Red card: Alisson (Liverpool)
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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