Jean-Loup Samaan is a senior research fellow at the National University of Singapore
August 04, 2021
On June 16, Boko Haram confirmed the death of its leader Abubakar Shekau. Shekau died during clashes with the competing Islamic State for the West African Province (Iswap) in the Sambisa Forest in north-eastern Nigeria, one of the last regions controlled by Boko Haram. At first sight, the death of Shekau, the mastermind behind many atrocities committed against African civilians, may come as a relief. But it also reveals a darker reality: the steady replacement of Boko Haram by ISIS in the Lake Chad Basin region – which includes Niger, Nigeria, Chad and Cameroon – and its new security implications.
Shekau had led Boko Haram since 2009, the year the group’s founder Mohammed Yusuf died. The organisation caught international attention in 2014 with the kidnapping of the Chibok schoolgirls that shocked the world and triggered the #BringBackOurGirls movement. But soon afterwards, Shekau and his commanders faced fierce competition from the emerging ISIS, whose extremist doctrine and military victories in Syria and Iraq during the same period, appealed to its combatants.
By 2015, Boko Haram was losing ground against the Nigerian armed forces, especially after the battle of Gwoza in March that ended in a debacle for the terrorist group. Contemplating the risk of total collapse, Shekau pledged allegiance to ISIS and Boko Haram officially became Iswap. However, the partnership was no more than a marriage of convenience: ISIS commanders from the Levant provided the fighters in western Africa with technical expertise and financial support that Shekau was unable to get on his own. The propaganda machine of ISIS also proved much more effective at attracting new recruits on social media networks than Boko Haram’s.
But very quickly, the partnership turned sour and provoked an internal rift. Shekau favoured military tactics targeting civilians, in particular women and children, whereas ISIS leaders prioritised the destruction of state infrastructure, especially security forces. He also feared that the merger with ISIS would eventually erode his own personal power. As a result, by mid-May 2016, Shekau and his inner circle left Iswap to recreate Boko Haram. The resurrected organisation was now engaged in a turf war with Iswap, led by Abu Musab Al Barnawi, not only the former spokesperson of Shekau but also the son of Boko Haram's founder, Yusuf.
Islamist extremists have conducted attacks in parts of Nigeria on several occasions.
The fratricidal battle between Boko Haram and Iswap proved unsustainable for Shekau. By 2020, the US Department of Defence estimated that the group's operations had significantly dropped since the peak of 2014 and relied on a small pool of 1,500-2,000 fighters. On the other side, Iswap could claim between 3,500 and 5,000 combatants. Whereas Iswap operations in West Africa were growing in intensity and frequency, those of Boko Haram were limited to small areas between northern Nigeria and Cameroon. All in all, the death of Shekau last spring was not a sudden gamechanger, but rather the culmination of a long struggle that saw Iswap becoming the primary terrorist organisation in the region.
This shift has immediate implications for African governments and their international partners. As mentioned earlier, Iswap prioritised the targeting of armed forces to position itself as an alternative to state authority. This strategy is now in full display in areas such as northern Cameroon and north-eastern Nigeria, where national governments lack the resources and the influence to control remote regions. It is, for instance, estimated that the Nigerian government can only access about 20 per cent of its Borno State, which borders Chad and Niger. Likewise, in the department of Mayo-Sava in Cameroon’s Far North region, attacks by Iswap on military positions increased in recent months. Iswap, meanwhile, is courting the leaders of local communities. In late July, after Eid Al Adha, the organisation posted videos on social networks of celebrations with inhabitants in various regions – including the Sambisa area, the historical backyard of Boko Haram – to underline this strategy.
If Boko Haram applied systematic terror campaigns, Iswap's approach is closer to the one of an insurgency, aiming to disconnect the ties between local communities and state authorities. Here, one can see similarities in the tactics of Iswap and its sister organisation, the Islamic State in the Greater Sahara (ISGS) based in the Sahel region. For instance, both branches focus their efforts on border areas – the Nigeria-Chad-Cameroon triangle for Iswap and the Mali-Burkina Faso-Niger zone for ISGS. These are typically regions where armed forces struggle not only to control their national territories, but also to share information with neighbouring countries to prevent cross-border illicit flows.
This leads to a major unknown: the level of co-ordination between Iswap and the other branches of the group, either in Africa or in the Middle East. At this stage, western intelligence agencies assess that there are already significant exchanges between military commanders. Middle Eastern advisers provide technical expertise to their African counterparts and there is evidence of logistical co-ordination between militants in the Sahel and the Lake Chad basin.
The area around Diffa has seen fighting between extremists and African security forces. Reuters
Shekau's death is the culmination of a long struggle that saw Iswap becoming the primary terrorist organisation in the region
However, Iswap appears so far to emphasise its local agenda to avoid being seen as a mere regional branch of the central ISIS organisation. This posture may evolve depending on both the reactions of local communities to Iswap tactics and the ambitions of ISIS's global leadership. Specifically, the steady growth of ISIS in Africa in the past five years may lead its leadership in the Middle East to further emphasise its military successes there. But this would not automatically mean a retreat from Syria and Iraq, where ISIS terrorist operations have in fact also increased in the past year.
Finally, the replacement of Boko Haram by Iswap implies different policies to prevent its future growth. States from the Lake Chad Basin region suffer from limited capacities. They also sometimes face an erosion of their political legitimacy that deepens a feeling of resentment among communities living far away from the capital cities. In recent years, the Multinational Joint Task Force, composed of approximately 8,000 soldiers from five African countries, has expanded its counterterrorism missions to tackle these security challenges, but its military effectiveness remains modest.
Furthermore, international partners are unlikely to increase their involvement in the area. The US reduced its military footprint in western Africa during the Donald Trump presidency, ending, for instance, an intelligence, surveillance and reconnaissance operation in Cameroon. The Biden administration has shown no interest in revising the policy either. France's armed forces, meanwhile, are starting a process of gradual withdrawal from the Sahel region after years of mixed results in the fight against terrorism there.
International interest for West Africa – or lack thereof – may change in the future, especially if ISIS finds a way to recreate a proto-state in the area. Such a prospect would have dramatic consequences, not only for the development of West Africa but also for the global fight against terrorism. For the time being, it seems that the fate of the area will be primarily determined by the ability of local states to restore their authority in these impoverished regions.
What is Reform?
Reform is a right-wing, populist party led by Nigel Farage, a former MEP who won a seat in the House of Commons last year at his eighth attempt and a prominent figure in the campaign for the UK to leave the European Union.
It was founded in 2018 and originally called the Brexit Party.
Many of its members previously belonged to UKIP or the mainstream Conservatives.
After Brexit took place, the party focused on the reformation of British democracy.
Former Tory deputy chairman Lee Anderson became its first MP after defecting in March 2024.
The party gained support from Elon Musk, and had hoped the tech billionaire would make a £100m donation. However, Mr Musk changed his mind and called for Mr Farage to step down as leader in a row involving the US tycoon's support for far-right figurehead Tommy Robinson who is in prison for contempt of court.
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.
Priority access to new homes from participating developers
Discounts on sales price of off-plan units
Flexible payment plans from developers
Mortgages with better interest rates, faster approval times and reduced fees
DLD registration fee can be paid through banks or credit cards at zero interest rates
Company Profile
Name: Thndr Started: 2019 Co-founders: Ahmad Hammouda and Seif Amr Sector: FinTech Headquarters: Egypt UAE base: Hub71, Abu Dhabi Current number of staff: More than 150 Funds raised: $22 million
THE SPECS
Aston Martin Rapide AMR
Engine: 6.0-litre V12
Transmission: Touchtronic III eight-speed automatic
Power: 595bhp
Torque: 630Nm
Price: Dh999,563
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
UAE currency: the story behind the money in your pockets
France has organised a delegation of leading businesses to travel to Syria. The group was led by French shipping giant CMA CGM, which struck a 30-year contract in May with the Syrian government to develop and run Latakia port. Also present were water and waste management company Suez, defence multinational Thales, and Ellipse Group, which is currently looking into rehabilitating Syrian hospitals.
Company profile
Date started: 2015
Founder: John Tsioris and Ioanna Angelidaki
Based: Dubai
Sector: Online grocery delivery
Staff: 200
Funding: Undisclosed, but investors include the Jabbar Internet Group and Venture Friends
UAE currency: the story behind the money in your pockets
Ahmad El Sayed is Senior Associate at Charles Russell Speechlys, a law firm headquartered in London with offices in the UK, Europe, the Middle East and Hong Kong.
Experience: Commercial litigator who has assisted clients with overseas judgments before UAE courts. His specialties are cases related to banking, real estate, shareholder disputes, company liquidations and criminal matters as well as employment related litigation.
Education: Sagesse University, Beirut, Lebanon, in 2005.