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.
The specs
Engine: 2.7-litre 4-cylinder Turbomax
Power: 310hp
Torque: 583Nm
Transmission: 8-speed automatic
Price: From Dh192,500
On sale: Now
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
LILO & STITCH
Starring:Sydney Elizebeth Agudong, Maia Kealoha, Chris Sanders
England's all-time record goalscorers:
Wayne Rooney 53
Bobby Charlton 49
Gary Lineker 48
Jimmy Greaves 44
Michael Owen 40
Tom Finney 30
Nat Lofthouse 30
Alan Shearer 30
Viv Woodward 29
Frank Lampard 29
Key findings of Jenkins report
Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
Results
1. New Zealand Daniel Meech – Fine (name of horse), Richard Gardner – Calisto, Bruce Goodin - Backatorps Danny V, Samantha McIntosh – Check In. Team total First round: 200.22; Second round: 201.75 – Penalties 12 (jump-off 40.16 seconds) Prize €64,000
2. Ireland Cameron Hanley – Aiyetoro, David Simpson – Keoki, Paul Kennedy – Cartown Danger Mouse, Shane Breen – Laith. Team total 200.25/202.84 – P 12 (jump-off 51.79 – P17) Prize €40,000
3. Italy Luca Maria Moneta – Connery, Luca Coata – Crandessa, Simone Coata – Dardonge, Natale Chiaudani – Almero. Team total 130.82/198.-4 – P20. Prize €32,000
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
ESSENTIALS
The flights
Emirates flies direct from Dubai to Rio de Janeiro from Dh7,000 return including taxes. Avianca fliles from Rio to Cusco via Lima from $399 (Dhxx) return including taxes.
The trip
From US$1,830 per deluxe cabin, twin share, for the one-night Spirit of the Water itinerary and US$4,630 per deluxe cabin for the Peruvian Highlands itinerary, inclusive of meals, and beverages. Surcharges apply for some excursions.
Cricket World Cup League Two
Nepal, Oman, United States tri-series
Tribhuvan University, Kathmandu
Fixtures
Wednesday February 5, Oman v Nepal
Thursday, February 6, Oman v United States
Saturday, February 8, United States v Nepal
Sunday, February 9, Oman v Nepal
Tuesday, February 11, Oman v United States
Wednesday, February 12, United States v Nepal
Table
The top three sides advance to the 2022 World Cup Qualifier.
The bottom four sides are relegated to the 2022 World Cup playoff
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5
MATCH INFO
Al Jazira 3 (O Abdulrahman 43', Kenno 82', Mabkhout 90 4')
Al Ain 1 (Laba 39')
Red cards: Bandar Al Ahbabi (Al Ain)
French business
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.
Six large-scale objects on show
Concrete wall and windows from the now demolished Robin Hood Gardens housing estate in Poplar
The 17th Century Agra Colonnade, from the bathhouse of the fort of Agra in India
A stagecloth for The Ballet Russes that is 10m high – the largest Picasso in the world
Frank Lloyd Wright’s 1930s Kaufmann Office
A full-scale Frankfurt Kitchen designed by Margarete Schütte-Lihotzky, which transformed kitchen design in the 20th century
Torrijos Palace dome
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
Qosty Byogaani
Starring: Hani Razmzi, Maya Nasir and Hassan Hosny