Stephane Sejourne returns to Lebanon. AFP
Stephane Sejourne returns to Lebanon. AFP
Stephane Sejourne returns to Lebanon. AFP
Stephane Sejourne returns to Lebanon. AFP

French Foreign Minister in Beirut as violence between Israel and Hezbollah intensifies


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The French Foreign Minister is set to visit Lebanon on Saturday as violence between Israel and Hezbollah along the border intensifies.

This is Stephane Sejourne's second visit in the region since February, as part of a western diplomatic push to de-escalate tension on the frontier.

It comes a week after French President Emmanuel Macron's meeting with Lebanon's Prime Minister Najib Mikati and army chief Joseph Aoun in Paris.

“There is renewed momentum for diplomacy on the Lebanese front as the focus has now shifted away from the Iran-Israel escalation,” a western diplomatic source told The National.

Iran's unprecedented attack on Israeli soil, in retaliation for a deadly attack on the Iran consulate in Damascus, had sparked fears of regional escalation of the Gaza war.

Though Israel's measured retaliation, to which Iran said it has no plans to respond, has soothed fears of a conflagration, tension continues to rise on the Lebanese border.

Hezbollah, which is backed by Iran and allied with Hamas, has escalated its attacks. This month alone saw the highest Israeli casualties reported in a single attack as well as Hezbollah's deepest strike into Israel.

“There is a surge in violence on the Israel- Lebanese front the past 10 days,” the diplomatic source said.

  • Palestinians move with their belongings on a road lined with destroyed buildings, in Khan Younis, in the south of the Gaza Strip, on April 22. AFP
    Palestinians move with their belongings on a road lined with destroyed buildings, in Khan Younis, in the south of the Gaza Strip, on April 22. AFP
  • An infant saved from the womb of her mother Sabreen Al Sheikh, who was killed in an Israeli strike along with her husband Shokri and her daughter Malak, lies in an incubator at Al Emirati hospital in Rafah, on April 21. Reuters
    An infant saved from the womb of her mother Sabreen Al Sheikh, who was killed in an Israeli strike along with her husband Shokri and her daughter Malak, lies in an incubator at Al Emirati hospital in Rafah, on April 21. Reuters
  • A man rides a bicycle, on April 2, past a damaged vehicle where employees from the World Central Kitchen non-profit, including foreigners, were killed in an Israeli air strike. Reuters
    A man rides a bicycle, on April 2, past a damaged vehicle where employees from the World Central Kitchen non-profit, including foreigners, were killed in an Israeli air strike. Reuters
  • A woman at the damaged Al Shifa Hospital, on April 1, after Israeli forces withdrew from the medical complex following a two-week siege. Reuters
    A woman at the damaged Al Shifa Hospital, on April 1, after Israeli forces withdrew from the medical complex following a two-week siege. Reuters
  • The view from a Jordanian flight dropping vital aid by parachute into Gaza, in March. Matthew Kynaston / The National
    The view from a Jordanian flight dropping vital aid by parachute into Gaza, in March. Matthew Kynaston / The National
  • Nozha Awad flees Al Shifa hospital with her triplet children, after an Israeli raid siege began at the medical complex, in March. Reuters
    Nozha Awad flees Al Shifa hospital with her triplet children, after an Israeli raid siege began at the medical complex, in March. Reuters
  • Palestinians gather to receive aid outside a UNRWA warehouse, in March. Reuters
    Palestinians gather to receive aid outside a UNRWA warehouse, in March. Reuters
  • A family end their fast amid the rubble of their destroyed home, during Ramadan in Rafah, in March. Reuters
    A family end their fast amid the rubble of their destroyed home, during Ramadan in Rafah, in March. Reuters
  • Wafaa Tabasi with her twin malnourished daughters, at Al Awda health centre in Rafah, in March. Reuters
    Wafaa Tabasi with her twin malnourished daughters, at Al Awda health centre in Rafah, in March. Reuters
  • Palestinians carry bags of flour taken from an aid lorry near an Israeli checkpoint in Gaza City, in February. Reuters
    Palestinians carry bags of flour taken from an aid lorry near an Israeli checkpoint in Gaza City, in February. Reuters
  • Fernando Simon Marman and Louis Hare, two Israeli hostages who, according to the Israeli military, were freed in a special forces operation in Rafah, reunite with loved ones at Sheba Medical Centre, in Ramat Gan, Israel, in February. Reuters
    Fernando Simon Marman and Louis Hare, two Israeli hostages who, according to the Israeli military, were freed in a special forces operation in Rafah, reunite with loved ones at Sheba Medical Centre, in Ramat Gan, Israel, in February. Reuters
  • Palestinian Muhammad Al Durra with his children in the ruins of a house in Rafah where they sheltered on January 11, 2024. EPA
    Palestinian Muhammad Al Durra with his children in the ruins of a house in Rafah where they sheltered on January 11, 2024. EPA
  • Family and friends at the funerals of journalists Hamza Al Dahdouh and Mustafa Thuraya on January 7, 2024 in Rafah, Gaza. Getty Images
    Family and friends at the funerals of journalists Hamza Al Dahdouh and Mustafa Thuraya on January 7, 2024 in Rafah, Gaza. Getty Images
  • Palestinians mourn relatives killed by Israeli bombardment of the Gaza Strip outside a mortuary in Khan Younis January 4, 2024. AP Photo
    Palestinians mourn relatives killed by Israeli bombardment of the Gaza Strip outside a mortuary in Khan Younis January 4, 2024. AP Photo
  • Displaced Palestinians queue to bake bread at a camp in the Muwasi area of Rafah, Gaza Strip, on December 23, 2023. AP Photo
    Displaced Palestinians queue to bake bread at a camp in the Muwasi area of Rafah, Gaza Strip, on December 23, 2023. AP Photo
  • Palestinians queue for food in Rafah, the Gaza Strip, on December 20, 2023. AP Photo
    Palestinians queue for food in Rafah, the Gaza Strip, on December 20, 2023. AP Photo
  • The ruins of Rafah on December 14, 2023. AFP
    The ruins of Rafah on December 14, 2023. AFP
  • Palestinians wounded in the Israeli bombardment of the Gaza Strip arrive at a hospital in Khan Younis on December 8, 2023. AP Photo
    Palestinians wounded in the Israeli bombardment of the Gaza Strip arrive at a hospital in Khan Younis on December 8, 2023. AP Photo
  • Palestinians flee Israeli bombing along the Salaheddine Road in the Zeitoun district of Gaza city on November 28, 2023. AFP
    Palestinians flee Israeli bombing along the Salaheddine Road in the Zeitoun district of Gaza city on November 28, 2023. AFP
  • A Red Cross vehicle takes Israeli hostages from the Gaza Strip into Egypt in Rafah on November 25, 2023. AP
    A Red Cross vehicle takes Israeli hostages from the Gaza Strip into Egypt in Rafah on November 25, 2023. AP
  • The ruins of buildings in Gaza city on November 24, 2023, as a temporary truce between Israel and Hamas took effect. AP Photo
    The ruins of buildings in Gaza city on November 24, 2023, as a temporary truce between Israel and Hamas took effect. AP Photo
  • A woman and her cat return home to eastern Khan Younis in the southern Gaza Strip during the first hours of a four-day truce between Israel and Hamas forces on November 24, 2023. AFP
    A woman and her cat return home to eastern Khan Younis in the southern Gaza Strip during the first hours of a four-day truce between Israel and Hamas forces on November 24, 2023. AFP
  • Mourning the dead of Israeli bombardment outside the mortuary at Nasser Hospital in Khan Younis on November 14, 2023. AFP
    Mourning the dead of Israeli bombardment outside the mortuary at Nasser Hospital in Khan Younis on November 14, 2023. AFP
  • Civilians and rescuers look for survivors in the rubble of a building after Israeli bombing of Khan Younis in the southern Gaza Strip on November 12, 2023. AFP
    Civilians and rescuers look for survivors in the rubble of a building after Israeli bombing of Khan Younis in the southern Gaza Strip on November 12, 2023. AFP
  • November 7, 2023, a month to the day after Hamas attacked Israel, a victim of an Israeli bombardment in Rafah is moved from the rubble. AFP
    November 7, 2023, a month to the day after Hamas attacked Israel, a victim of an Israeli bombardment in Rafah is moved from the rubble. AFP
  • Searching the rubble after Israeli air strikes on the town of Khan Younis, southern Gaza Strip, on October 26, 2023. AP Photo
    Searching the rubble after Israeli air strikes on the town of Khan Younis, southern Gaza Strip, on October 26, 2023. AP Photo
  • Mourning the Kotz family at their funeral in Gan Yavne, Israel, on October 17, 2023. AP Photo
    Mourning the Kotz family at their funeral in Gan Yavne, Israel, on October 17, 2023. AP Photo
  • An Israeli firefighter composes himself after he and his colleagues extinguished cars set on fire by a rocket fired from the Gaza Strip in Ashkelon, Israel, on October 9, 2023. AP Photo
    An Israeli firefighter composes himself after he and his colleagues extinguished cars set on fire by a rocket fired from the Gaza Strip in Ashkelon, Israel, on October 9, 2023. AP Photo
  • Palestinians with the wreckage of an Israeli tank at the Gaza Strip fence east of the city of Khan Younis on October 7, 2023, the day Hamas forces swept unopposed into Israel. AP Photo
    Palestinians with the wreckage of an Israeli tank at the Gaza Strip fence east of the city of Khan Younis on October 7, 2023, the day Hamas forces swept unopposed into Israel. AP Photo
  • Israeli police officers evacuate a woman and a child from a site hit by a rocket fired from the Gaza Strip, in Ashkelon, southern Israel, on October 7, 2023. AP Photo
    Israeli police officers evacuate a woman and a child from a site hit by a rocket fired from the Gaza Strip, in Ashkelon, southern Israel, on October 7, 2023. AP Photo

Israel has set a deadline of September for tens of thousands of evacuees to return safely to their homes near the northern border, as it is currently impossible due to Hezbollah, a much stronger militia than Hamas, holding positions a few metres away on the other side of the border.

“Such a deadline means there's a risk of war in the summer if a diplomatic solution is not found.”

Israel has repeatedly threatened a full-scale war if Hezbollah does not move its forces away from the border.

Mr Sejourne is set to meet Parliament Speaker Nabih Berri, Mr Mikati and Mr Aoun.

French proposal

France in February presented to Lebanese authorities the first written proposal to end border hostilities. The US is also leading a separate initiative spearhead by its envoy Amos Hochstein, who mediated a maritime deal between the two countries.

France is a former colonial power that has maintained a strong influence over the small Mediterranean country.

The plan proposes the withdrawal of certain Hezbollah elements along the border to facilitate the safe return of displaced Israelis.

In exchange, Israel would cease air and artillery strikes within Lebanon, and, ultimately, halt its flights over Lebanese territory.

The Lebanese Armed Forces would be deployed to the area to ensure the creation and maintenance of a buffer zone.

Lebanon and Israel would then resume negotiations on delimiting the 13 disputed points along the border.

“The main lines remain unchanged, only details are being discussed,” the diplomatic source said.

Hezbollah has repeatedly said that there will be no talks to end border hostilities without a ceasefire in Gaza. Diplomatic sources suggest that the French initiative in Lebanon is only intended to lay the groundwork for negotiations once a ceasefire is reached.

Peace talks are at a complete standstill as Prime Minister Benjamin Netanyahu has threatened to soon launch an offensive into Rafah, the southern Gazan city where more than one million displaced Palestinians are estimated to be sheltering.

Hezbollah opened a front on the Israel-Lebanon border to divert Israel's military capabilities away from its operations in Gaza on October 8. Since then, at least 382 people have been killed in Lebanon, including dozens of civilians, according to an AFP tally.

Israel says 11 soldiers and nine civilians have been killed on its side of the border.

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

If you go

The flights
There are various ways of getting to the southern Serengeti in Tanzania from the UAE. The exact route and airstrip depends on your overall trip itinerary and which camp you’re staying at. 
Flydubai flies direct from Dubai to Kilimanjaro International Airport from Dh1,350 return, including taxes; this can be followed by a short flight from Kilimanjaro to the Serengeti with Coastal Aviation from about US$700 (Dh2,500) return, including taxes. Kenya Airways, Emirates and Etihad offer flights via Nairobi or Dar es Salaam.   

Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.

Based: Riyadh

Offices: UAE, Vietnam and Germany

Founded: September, 2020

Number of employees: 70

Sector: FinTech, online payment solutions

Funding to date: $116m in two funding rounds  

Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices

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
Sukuk explained

Sukuk are Sharia-compliant financial certificates issued by governments, corporates and other entities. While as an asset class they resemble conventional bonds, there are some significant differences. As interest is prohibited under Sharia, sukuk must contain an underlying transaction, for example a leaseback agreement, and the income that is paid to investors is generated by the underlying asset. Investors must also be prepared to share in both the profits and losses of an enterprise. Nevertheless, sukuk are similar to conventional bonds in that they provide regular payments, and are considered less risky than equities. Most investors would not buy sukuk directly due to high minimum subscriptions, but invest via funds.

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Winners

Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)

Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)

Best Young Women’s Player
Vicky López (Barcelona / Spain)

Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)

Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)

Women’s Coach of the Year
Sarina Wiegman (England)

Company Profile 

Founder: Omar Onsi

Launched: 2018

Employees: 35

Financing stage: Seed round ($12 million)

Investors: B&Y, Phoenician Funds, M1 Group, Shorooq Partners

New UK refugee system

 

  • A new “core protection” for refugees moving from permanent to a more basic, temporary protection
  • Shortened leave to remain - refugees will receive 30 months instead of five years
  • A longer path to settlement with no indefinite settled status until a refugee has spent 20 years in Britain
  • To encourage refugees to integrate the government will encourage them to out of the core protection route wherever possible.
  • Under core protection there will be no automatic right to family reunion
  • Refugees will have a reduced right to public funds

Tewellah by Nawal Zoghbi is out now.

The biog

Most memorable achievement: Leading my first city-wide charity campaign in Toronto holds a special place in my heart. It was for Amnesty International’s Stop Violence Against Women program and showed me the power of how communities can come together in the smallest ways to have such wide impact.

Favourite film: Childhood favourite would be Disney’s Jungle Book and classic favourite Gone With The Wind.

Favourite book: To Kill A Mockingbird for a timeless story on justice and courage and Harry Potters for my love of all things magical.

Favourite quote: “We make a living by what we get, but we make a life by what we give.” — Winston Churchill

Favourite food: Dim sum

Favourite place to travel to: Anywhere with natural beauty, wildlife and awe-inspiring sunsets.

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

What can you do?

Document everything immediately; including dates, times, locations and witnesses

Seek professional advice from a legal expert

You can report an incident to HR or an immediate supervisor

You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline

In criminal cases, you can contact the police for additional support

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Updated: April 27, 2024, 9:11 AM