Investigators from Lebanon's military intelligence inspect a site after an attack by two Israeli drones in Dahieh, Beirut. EPA
Investigators from Lebanon's military intelligence inspect a site after an attack by two Israeli drones in Dahieh, Beirut. EPA
Investigators from Lebanon's military intelligence inspect a site after an attack by two Israeli drones in Dahieh, Beirut. EPA
Investigators from Lebanon's military intelligence inspect a site after an attack by two Israeli drones in Dahieh, Beirut. EPA

Hezbollah’s dominance raises questions about Lebanon’s army role in Israel conflict


Nada Homsi
  • English
  • Arabic

Live updates: Follow the latest on Israel-Gaza

Lebanese army checkpoints in the Beirut suburb of Dahieh, which has been heavily targeted by Israeli air strikes, have been deserted. Military experts say it would be “like suicide” to keep soldiers stationed in the area given the strength and frequency of the nightly raids.

However, the absence of the servicemen is symptomatic of a far bigger institutional void. With the war between Israel and the militia group Hezbollah showing potential to become one of the most devastating conflicts in Lebanese history, many residents of the small Mediterranean country are wondering what role the army will play with its limited capacity and political constraints, especially against the backdrop of Hezbollah's military might.

What is the army's role in this conflict?

The killing of two Lebanese army soldiers on Thursday in two separate Israeli attacks has further emboldened the question looming over Lebanon's national consciousness.

In response, the Lebanese army said it returned fire at Israel – marking the first time the Lebanese Armed Forces (LAF) clashed with the Israeli army since the conflict began on October 8. But questions remain about the political will to implicate the country's sovereign army in a conflict on Lebanese land but not of the government's choosing.

"The Lebanese army returned fired today because the Israeli army fired directly at one of our military points and killed a soldier. We had no choice but to respond," a Lebanese security source told The National, speaking on condition of anonymity.

"Now maybe they might retaliate but the Lebanese army knows how to protect itself and that involves not entering an open war with the Israelis because it would be an unequal war."

Israel and Lebanon have technically been at war since the creation of the Israeli state in 1948, although historically, the Lebanese armed forces have typically remained on the sidelines of major conflicts with Israel.

Lebanon’s political reality is complex. It is a small nation caught between the influences of competing regional and international proxies. It has been trying to recover from economic collapse, is highly dependent on foreign allies for aid, and has no functioning government, parliament or head of state.

Most of its political leaders are former militia commanders from the civil war era turned politicians, or their descendants. The country has historically been undermined by various sectarian and political militias, the latest being the Iran-backed Hezbollah.

In October last year, Hezbollah announced it would open a front against Israel in support of its ally, Hamas, in response to Israel's assault on the Gaza Strip. The daily fighting along the Lebanon-Israel border has now escalated into an all-out war on Lebanese soil.

It’s not the army’s fight,” Khalil Helou, a retired brigadier general and lecturing professor in geopolitics, told The National. “The army did not start the fight against Israel. That was Hezbollah, which is responsible for dragging Lebanon into the situation that we find ourselves in now.”

The Lebanese armed forces are known to be weaker than Hezbollah’s well-trained and well-funded paramilitary, further undermining their role as a national defence force.

In addition, Lebanon cannot afford to alienate its western allies by appearing to jump to Hezbollah’s defence, Mr Helou said. The average Lebanese soldier's salary is about $100 a month, while the institution depends heavily on foreign aid to pay its 84,200 active soldiers. Most soldiers work second or third jobs and the military even receives regular food donations from foreign governments to help them make ends meet.

Another retired general told The National: “At this time the LAF’s capacity is very limited. The state has not declared a state of war, so it’s not the LAF’s battle.”

This is despite an aerial onslaught by Israel since last month that has killed more than 1,000 people and displaced up to a million, according to government estimates. The Israeli army this week went further by beginning a “limited” ground invasion in south Lebanon and warned all residents in the area to flee. The Lebanese security source told The National that whether the army would engage with Israeli military forces would come down to “a political decision”.

On Wednesday, caretaker Prime Minister Najib Mikati said army commander Gen Joseph Aoun was authorised to do “what he deems appropriate in order to protect Lebanon and the military institution”.

“The Lebanese army’s red line is Israeli occupation,” Mr Helou said. “If Israel occupies or enters Lebanon, the duty of the Lebanese army would be to stand up to it by any means possible.”

The Lebanese army declined The National's requests for formal comment.

Disaster if they fight, disaster if they don't

Reports that the army had on Monday withdrawn from military bases within 5km of Lebanon's southern border with Israel before an imminent ground invasion did not instil confidence among Lebanese, many of whom are acutely aware of the army's limited capacity. The army later released a statement denying the reports, claiming it had merely “repositioned”.

“It wasn’t a ‘withdrawal’,” said Mr Helou. “Leaving points that are facing artillery shelling and air strikes is not ‘fleeing’, and staying in those areas is not bravery, it’s suicide – especially when the balance is not to an army’s strategic advantage.”

Another retired general, who requested anonymity, offered a different perspective: “No one will officially say it’s a withdrawal. But the Lebanese army is in a tough spot: If they respond it's a disaster; and if they don’t, it’s a disaster.”

At least eight Israeli soldiers were killed in combat with Hezbollah on Wednesday in ground clashes after their entry into Lebanese territory. A Lebanese soldier was also injured in an Israeli drone strike. The army has so far not announced any defensive plans despite the invasion.

An Israeli attack on manned Lebanese military points would give the army justification to respond in self-defence, but with limited resources, it is trying to avoid such a situation.

"There would be no army left and no homeland" if the army entered an open conflict with Israel, the Lebanese security source said. "So we will deal with each situation as it emerges."

“The Lebanese army should not be forced to commit suicide just because Hezbollah decided to fight a war without consulting the state,” Mr Helou said. “Does the Lebanese army have tanks and planes to match Israel’s capacities? Do we have a single jet? Or should we fight with poetry?”

Mr Helou and the second retired general both said the Lebanese army is not a killing force but more of a security force.

They pointed to the wider regional element of the war with Israel, which is being waged on several fronts by Iran-backed allies in Gaza, Lebanon, Yemen and Iraq.

“This war is bigger than Lebanon. The decision is no longer with the army or the government. Nor is it with Hezbollah, for that matter,” Mr Helou said.

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

Updated: October 09, 2024, 4:59 AM