Taliban fighters are pictured inside a Sikh temple following an attack by gunmen in Kabul last June. AFP
Taliban fighters are pictured inside a Sikh temple following an attack by gunmen in Kabul last June. AFP
Taliban fighters are pictured inside a Sikh temple following an attack by gunmen in Kabul last June. AFP
Taliban fighters are pictured inside a Sikh temple following an attack by gunmen in Kabul last June. AFP


Terrorism's evolving nature makes it a potent threat


Sultan Majed Mohamed Al-Ali
  • English
  • Arabic

February 10, 2023

For the fourth successive year, the UAE has retained its first place in the Global Terrorism Index, making it among the safest countries in the world. According to the annual report produced by the Sydney-based Institute for Economics and Peace, the UAE has a “very low” risk of terrorism occurring on its soil. Abu Dhabi was ranked the safest city for the second year in a row based on the Numbeo Index, which ranks the overall safety level of 338 cities in the world based on factors such as cost of living, pollution and violent crime statistics.

While the rankings represent good news for the UAE, experts warn that transnational terrorism is still one of the most potent threats to international peace and security. A recent study by Nato’s Centre of Excellence, titled “Emerging Threats in Terrorism”, suggests that security threats are highly uncertain right now, especially with the proliferation of new technologies. Terrorist groups tend to be “learning organisations” that are able to adapt quickly to the asymmetric environment they operate in. Groups with malicious motivations could use technologies such as AI and drones to commit attacks on cyber security systems or critical infrastructure. These potential acts of cyber terrorism require a high level of technical proficiency, making them difficult to accomplish, but such attacks, though rarely made public, are occurring more frequently.

Another trend in terrorism is the decentralisation of terrorist movements. According to data collected by the Armed Conflict Location and Event Data Project, “non-state groups were involved in 64 per cent of all armed, organised activities in 2022 and perpetrated 76 per cent of all violence targeting civilians”. In 2022, there were more than 3,000 such localised armed militias, mostly in weak or failing states where economic decline and large-scale conflict are present.

What makes terrorism particularly insidious is the fear it induces in the public

A major danger zone for terrorism, for example, remains in West Africa and, in particular, in the Horn of Africa, where geopolitical, demographic and socio-economic inequalities create vulnerabilities that can lead to ideologies that promote violence. Al Shabab is the most prominent and most lethal of all Al Qaeda affiliates that operate in the Horn of Africa. They have demonstrated their capability to carry out successful operations across the region and currently control large portions of southern Somalia.

Terrorism and a possible upsurge in violence are always influenced by a number of structural factors, such as geopolitical, demographic and socio-economic inequalities, and ideological trends and dynamics that create risks and vulnerabilities. The war in Ukraine, in particular, has given new momentum to various transformations and crises that were already under way, increasing the sense of global disorder and acceleration, of geopolitical uncertainty, and of terrorist activities. It has also served as a magnet for a number of far-right extremists looking to gain experience in weapons training and fighting.

The presence of homegrown far-right terrorists and white supremacists, who radicalise on the internet in ideological echo chambers, could lead to “anti-government extremism” in the West. Jeffrey Kaplan, a terrorism expert and a senior fellow at the Danube Institute in Hungary, expects an increase in far-right terrorism in the US and some states in Western Europe, particularly Germany, Sweden and perhaps the UK. “What is interesting,” Mr Kaplan notes, “is that, where lone-wolf operations were the norm for the last few years, small groups or networks may re-emerge as players.”

Authorities arrest members of the white supremacist group Patriot Front near an Idaho pride event in June. AP Photo
Authorities arrest members of the white supremacist group Patriot Front near an Idaho pride event in June. AP Photo

A UK House of Lords Committee also highlights the heightened extremist threat in Afghanistan after the Taliban returned to power in 2021. The Taliban were originally founded in the 1990s as an Islamist militant group, and while in power they used brutal violence to implement their interpretation of Sharia law. The US invaded Afghanistan in 2001 under the pretext that the Taliban were harbouring 9/11 architect and Al Qaeda leader Osama bin Laden. With the withdrawal of US troops in August 2021, the worry is that the Taliban will seek retribution against their opponents and/or support burgeoning terror networks in the region.

The risk of witnessing an act of terrorism is quite low, and the actual numbers of people injured or killed in terror attacks are insignificant compared to all other causes of death in the world. What makes terrorism particularly insidious, however, is the fear it induces in the public. These feelings of vulnerability have knock-on effects to both the mental and physical health of the citizenry.

Government response to terrorism is also complicated. If they respond too harshly, they risk curtailing civil liberties, which might inspire militant groups inside their countries. If governments become complacent about terrorism or focus on other, possibly more pressing, security concerns, their countries become targets.

Current trends and latest incidents dominate future predictions about terrorism, but sometimes experts are surprised by what terrorist actors come up with. We have to look beyond the present and think out of the box in order to better understand what future terrorism might look like.

What is a calorie?

A food calorie, or kilocalorie, is a measure of nutritional energy generated from what is consumed.

One calorie, is the amount of heat needed to raise the temperature of 1 kilogram of water by 1°C.

A kilocalorie represents a 1,000 true calories of energy.

Energy density figures are often quoted as calories per serving, with one gram of fat in food containing nine calories, and a gram of protein or carbohydrate providing about four.

Alcohol contains about seven calories a gram. 

Our legal consultants

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Dr Afridi's warning signs of digital addiction

Spending an excessive amount of time on the phone.

Neglecting personal, social, or academic responsibilities.

Losing interest in other activities or hobbies that were once enjoyed.

Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.

Experiencing sleep disturbances or changes in sleep patterns.

What are the guidelines?

Under 18 months: Avoid screen time altogether, except for video chatting with family.

Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.

Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.

Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.

Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.

Source: American Paediatric Association
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Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

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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5 of the most-popular Airbnb locations in Dubai

Bobby Grudziecki, chief operating officer of Frank Porter, identifies the five most popular areas in Dubai for those looking to make the most out of their properties and the rates owners can secure:

• Dubai Marina

The Marina and Jumeirah Beach Residence are popular locations, says Mr Grudziecki, due to their closeness to the beach, restaurants and hotels.

Frank Porter’s average Airbnb rent:
One bedroom: Dh482 to Dh739 
Two bedroom: Dh627 to Dh960 
Three bedroom: Dh721 to Dh1,104

• Downtown

Within walking distance of the Dubai Mall, Burj Khalifa and the famous fountains, this location combines business and leisure.  “Sure it’s for tourists,” says Mr Grudziecki. “Though Downtown [still caters to business people] because it’s close to Dubai International Financial Centre."

Frank Porter’s average Airbnb rent:
One bedroom: Dh497 to Dh772
Two bedroom: Dh646 to Dh1,003
Three bedroom: Dh743 to Dh1,154

• City Walk

The rising star of the Dubai property market, this area is lined with pristine sidewalks, boutiques and cafes and close to the new entertainment venue Coca Cola Arena.  “Downtown and Marina are pretty much the same prices,” Mr Grudziecki says, “but City Walk is higher.”

Frank Porter’s average Airbnb rent:
One bedroom: Dh524 to Dh809 
Two bedroom: Dh682 to Dh1,052 
Three bedroom: Dh784 to Dh1,210 

• Jumeirah Lake Towers

Dubai Marina’s little brother JLT resides on the other side of Sheikh Zayed road but is still close enough to beachside outlets and attractions. The big selling point for Airbnb renters, however, is that “it’s cheaper than Dubai Marina”, Mr Grudziecki says.

Frank Porter’s average Airbnb rent:
One bedroom: Dh422 to Dh629 
Two bedroom: Dh549 to Dh818 
Three bedroom: Dh631 to Dh941

• Palm Jumeirah

Palm Jumeirah's proximity to luxury resorts is attractive, especially for big families, says Mr Grudziecki, as Airbnb renters can secure competitive rates on one of the world’s most famous tourist destinations.

Frank Porter’s average Airbnb rent:
One bedroom: Dh503 to Dh770 
Two bedroom: Dh654 to Dh1,002 
Three bedroom: Dh752 to Dh1,152 

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

What the law says

Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.

The specs
Engine: 77.4kW all-wheel-drive dual motor
Power: 320bhp
Torque: 605Nm
Transmission: Single-speed automatic
Price: From Dh219,000
On sale: Now
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More from Armen Sarkissian
Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

Getting there
Flydubai flies direct from Dubai to Tbilisi from Dh1,025 return including taxes

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Results:

5pm: Handicap (PA) | Dh80,000 | 1,600 metres

Winner: Dasan Da, Saeed Al Mazrooei (jockey), Helal Al Alawi (trainer)

5.30pm: Maiden (PA) | Dh80,000 | 1,600m

Winner: AF Saabah, Tadhg O’Shea, Ernst Oertel

6pm: Handicap (PA) | Dh80,000 | 1,600m

Winner: Mukaram, Pat Cosgrave, Eric Lemartinel

6.30pm: Handicap (PA) | Dh80,000 | 2,200m

Winner: MH Tawag, Richard Mullen, Elise Jeanne

7pm: Wathba Stallions Cup Handicap (PA) | Dh70,000 | 1,400m

Winner: RB Inferno, Fabrice Veron, Ismail Mohammed

7.30pm: Handicap (TB) | Dh100,000 | 1,600m

Winner: Juthoor, Jim Crowley, Erwan Charpy

Updated: February 12, 2023, 10:12 AM