Israeli naval forces seize ship captain in raid on Lebanon's northern coast


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Israeli marine commandos abducted a Lebanese ship captain in the town of Batroun, in northern Lebanon, in an operation launched by sea on Friday.

They “apprehended” a senior Hezbollah member, an Israeli military official said on Saturday.

“In a special operation by 'Shayetet 13' in the Lebanese town of Batroun, a senior operative of Hezbollah, who serves as ‏an expert in his field, was apprehended,” a military official told The National.

“The operative has been transferred to Israeli territory and is currently being investigated by Unit 504.” The unit is one of the Israeli military's intelligence units. The official added that the Israeli military would “continue to act wherever necessary”.

Earlier, a Lebanese security source told The National that Israeli Israeli naval commandos abducted a Lebanese ship captain in Batroun.

The source named the captain taken by Israeli forces as Imad Amhaz. Mr Amhaz was captured by a force of about 25 people in Batroun. The coastal town is predominantly Christian and is far from the areas hit by Israel's air campaign, which began six weeks ago.

Lebanon’s caretaker Prime Minister Najib Mikati has instructed Foreign Minister Abdallah Bou Habib to file an urgent complaint with the UN Security Council regarding the kidnapping.

According to his office, Mr Mikati has followed up on the incident with Army Commander Gen Joseph Aoun and the UN peacekeeping force, Unifil, which confirmed it is conducting the necessary investigations with the Lebanese Army.

Kandice Ardiel, a spokeswoman for the Unifil in southern Lebanon, had previously denied reports by some local media that UN peacekeepers had helped the landing force in the operation.

“Disinformation and false rumours are irresponsible and put peacekeepers at risk,” Ms Ardiel said.

Axios reported that an Israeli official said Mr Amhaz was a senior member of Hezbollah's naval forces. “The official said Ahmaz was detained to interrogate him and learn more about Hezbollah's naval operations,” it said.

Caretaker Transport Minister Ali Hamieh told Lebanon's Al-Jadeed that Mr Amhaz was a captain of civilian ships and that he was taking additional courses at the Maritime Sciences and Technology Institute in Batroun, where he also rented a chalet.

Hezbollah issued a statement labelling the kidnapping as a “Zionist aggression in the Batroun area.” The group did not give further information or confirm whether the man was one of its members.

Lebanon's state-run National News Agency reported on Saturday that security officials were investigating an “unidentified military force” that carried out a sea landing in Batroun on Friday.

The force allegedly entered a seaside studio to abduct a Lebanese national, took him to the beach, then returned to the sea and fled into open water on speedboats, according to NNA. The agency added the men purportedly “moved with all their weapons and equipment to a chalet near the shore”.

CCTV footage shared by Lebanese journalists allegedly captured the moment of the operation, showing armed men taking away a man who had his face covered.

HIJRA

Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy

Director: Shahad Ameen

Rating: 3/5

Farage on Muslim Brotherhood

Nigel Farage told Reform's annual conference that the party will proscribe the Muslim Brotherhood if he becomes Prime Minister.
"We will stop dangerous organisations with links to terrorism operating in our country," he said. "Quite why we've been so gutless about this – both Labour and Conservative – I don't know.
“All across the Middle East, countries have banned and proscribed the Muslim Brotherhood as a dangerous organisation. We will do the very same.”
It is 10 years since a ground-breaking report into the Muslim Brotherhood by Sir John Jenkins.
Among the former diplomat's findings was an assessment that “the use of extreme violence in the pursuit of the perfect Islamic society” has “never been institutionally disowned” by the movement.
The prime minister at the time, David Cameron, who commissioned the report, said membership or association with the Muslim Brotherhood was a "possible indicator of extremism" but it would not be banned.

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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

The alternatives

• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.

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• PayPal is probably the best-known online goods payment method - usually used for eBay purchases -  but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.

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Rating:2/5

Fixtures and results:

Wed, Aug 29:

  • Malaysia bt Hong Kong by 3 wickets
  • Oman bt Nepal by 7 wickets
  • UAE bt Singapore by 215 runs

Thu, Aug 30: UAE v Nepal; Hong Kong v Singapore; Malaysia v Oman

Sat, Sep 1: UAE v Hong Kong; Oman v Singapore; Malaysia v Nepal

Sun, Sep 2: Hong Kong v Oman; Malaysia v UAE; Nepal v Singapore

Tue, Sep 4: Malaysia v Singapore; UAE v Oman; Nepal v Hong Kong

Thu, Sep 6: Final

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Updated: November 03, 2024, 6:21 AM