Lebanon's prime minister-designate Saad Hariri has called on the country to continue funding a UN-backed court set up to prosecute crimes related to the 2005 assassination of his father, former prime minister Rafik Hariri.
The court announced last week that it was halting legal proceedings over a lack of funds and cancelling a new trial against Salim Ayyash, a member of Iran-backed Lebanese armed group Hezbollah who was convicted in the case last year in his absence.
"We call on the Lebanese state to pay its dues and we call on friendly and brotherly countries to submit financial obligations to the Special Tribunal for Lebanon, because its work would put an end to political killings," Mr Hariri's press office said.
The UN and foreign donations pay for 51 per cent of the budget of the Special Tribunal for Lebanon.
Although Lebanon is responsible for the rest, it has been unable to fulfil its commitments due to a crippling economic crisis that began in 2019.
In March, the UN granted $15.5 million in additional funding, but this was not enough.
Mr Hariri described the suspension of the tribunal as a “sad decision”.
"We fear that abandoning the Special Tribunal for Lebanon would be an abandonment of justice and human rights," his press office said.
“This is something that would encourage political assassinations, impunity and the consecration of the law of the jungle in a country like Lebanon that is drowning in a sea of crises.”
Political paralysis has worsened Lebanon’s economic crisis. Bickering among politicians, including Mr Hariri, has stalled the formation of a new Cabinet since last August.
Mr Hariri's tweets come a day after Lebanon's caretaker prime minister Hassan Diab urged the UN and the international community to explore alternative mechanisms to finance the tribunal.
The STL was set up in 2009 at the request of the Lebanese government and was scheduled to try Ayyash on June 16 for attacks on three senior politicians that the court said were linked to Hariri’s killings.
But Hezbollah has refused to recognise the legitimacy of the tribunal and never handed him over to the Lebanese authorities.
Lebanese investigations into political assassinations have never yielded results. The most recent killing occurred on February 4, when political activist and writer Lokman Slim was found dead in a rental car in south Lebanon. He had been shot six times in the back and the head.
The UN denounced in March a "reported surge of arrests, intimidations, threats and violence against human rights defenders, journalists and activists".
Rafik Hariri was assassinated on February 14, 2005, when his convoy of vehicles was targeted by a truck bomb in Beirut. A total of 22 people were killed in the blast and 220 injured.
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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
