Zalmay Khalilzad (second from left) and Ashraf Ghani (right) were often at odds with one another. Getty
Zalmay Khalilzad (second from left) and Ashraf Ghani (right) were often at odds with one another. Getty
Zalmay Khalilzad (second from left) and Ashraf Ghani (right) were often at odds with one another. Getty
Zalmay Khalilzad (second from left) and Ashraf Ghani (right) were often at odds with one another. Getty


Khalilzad and Ghani: The 'Beiruti boys' who rose and fell with Afghanistan


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October 20, 2021

In Kabul's political circles, they are known as the "Beiruti boys" – part of a generation of Afghan leaders who shaped their politics in the sandstone corridors of the American University of Beirut, where they studied together in the 1970s.

By 2018, Zalmay Khalilzad had become the US Special Representative for Afghan Reconciliation, and Ashraf Ghani was Afghanistan's president. They were two halves of a US-Afghan equation to find a solution to the resurgence of the Taliban, which was sweeping through Afghanistan while remaining uncompromising in peace talks with the Afghan government in Doha.

They were often at loggerheads. Their mutual suspicion and, ultimately, their failure to agree were partly responsible for the calamity that would eventually befall the Afghan government in August, when the Taliban captured Kabul and Mr Ghani unceremoniously left his post.

On Monday, more than two months after those events, Mr Khalilzad himself resigned.

The first time Zalmay Khalilzad and Ashraf Ghani got to know each other was not in Beirut, nor in Kabul. It was in Manhattan, in the summer of 1966, when they were among a handful of Afghan high school students chosen for a year-long exchange programme in America. Their orientation in New York was meant to acclimatise them to American life; for the young Khalilzad, it was his first time riding in a lift, or using a shower. The Afghanistan they had come from was among the poorest places in the world, and the two of them were recognised by US embassy officials in Kabul to be among the nation's best and brightest.

So it was unsurprising when, a few years later, they got USAID scholarships to go to Beirut, where they studied politics under Arab and American professors as they witnessed Lebanon gradually slide into civil war.

In a sense, so much of what has transpired in Afghanistan over the past three years was written in Beirut. According to people who knew them then, the heady atmosphere of being a politics student in a city brimming with so much politics turned Mr Khalilzad and Mr Ghani into very different people.

Mr Khalilzad was less ideological. He liked to work the room, so to speak, and find compromise in unlikely corners. In debates on campus about the conflict in Palestine and Israel, he supported a two-state solution on the basis that it was "eminently sensible" – a view most of the student body at the time thought was ridiculous. He was also elected president of the Association of Afghan Students after giving a speech warning of growing communist influence in Afghanistan. His opponent accused him of being "unserious about politics" and "pro-American". On the latter point, Mr Khalilzad says in his memoirs that he most certainly was.

A wall mural depicts US Special Representative for Afghanistan Reconciliation Zalmay Khalilzad and Taliban co-founder Mullah Abdul Ghani Baradar, in Kabul on July 31, 2020. AFP
A wall mural depicts US Special Representative for Afghanistan Reconciliation Zalmay Khalilzad and Taliban co-founder Mullah Abdul Ghani Baradar, in Kabul on July 31, 2020. AFP

Mr Ghani, on the other hand, was bookish, and kept mostly to himself. He was a stubborn socialist, and favoured action over concessions. When Daoud Khan, an autocratic general, overthrew Afghanistan's monarchy in 1973, Mr Ghani returned home to teach at Kabul University. Khan's Afghanistan was not a place Mr Khalilzad, on the other hand, wanted to go back to, and the country's radical politics were, to him, part of a regional pattern that only deflated his sense of patriotism.

"The more I learned about the broader Middle East," Mr Khalilzad writes of his time in Beirut, "the more ashamed I became of Afghanistan's particular plight."

If the people who had known them back then were told that one would eventually become a divisive, embattled Afghan president and the other a jet-setting US diplomat, it might have been easy to guess which would become which. Mr Khalilzad gradually detached himself from Afghanistan altogether, becoming a US citizen working at a think tank, writing papers on American policy towards Iraq, China and North Korea. Mr Ghani eventually became a US citizen, too, after taking jobs at US universities in the aftermath of Afghanistan's communist revolution.

When the US invaded Afghanistan in 2001, Mr Khalilzad was plucked from relative obscurity and transformed by the US policy establishment into an Afghan-American point man. Mr Ghani, meanwhile, returned home to work on the Afghan side, and relinquished his US passport when he made a bid for the presidency.

In Beirut, Khalilzad and Ghani became very different people

By 2018, Mr Ghani's government was in jeopardy, and he often appealed to the US for urgent assistance. In reality, he was appealing to Mr Khalilzad, who by then had become America's top diplomat on all things Afghanistan, having also spent short stints as Washington's ambassador to Iraq and the UN. Although Mr Ghani had the bigger title, as Afghanistan's president, in many ways Mr Khalilzad was his true American counterpart rather than the occupant of the White House.

It will have been difficult to separate the intimacy and history between them from the intimate, but much younger history between America and the Afghan republic. They certainly tried.

"This is not about Zal and Ashraf," Mr Ghani told Mr Khalilzad in one of their first meetings after peace talks between Kabul and the Taliban began. "This is now about the US and Afghanistan."

And yet, so much of it seemed personal, and in line with who "Zal" and "Ashraf" are. Mr Ghani became known in Afghanistan as a somewhat-autocratic populist, refusing to make compromises with his enemies and frequently shifting blame for his administration's failings onto alleged US conspiracies. Mr Khalilzad, in his handling of America's interests in Afghanistan, often breathed life into those allegations. The two reportedly had shouting matches often, in which Mr Khalilzad accused Mr Ghani of stubbornness, and Mr Ghani accused Mr Khalilzad of being unprincipled.

Whereas Mr Ghani refused to speak to the Taliban, Mr Khalilzad "worked the room". He used his tenure as peace envoy to negotiate side deals between the US and the Taliban, including the famous February 2020 bilateral agreement in which the US gave a timeline for its withdrawal on spurious conditions. It was made without consulting the Afghan government at all, and historians may come to view it as the beginning of the end for the Afghan republic.

It is clear to many Afghans today what was clear to Mr Ghani and Mr Khalilzad's classmates five decades ago: Mr Ghani was too deeply entrenched in a singular and probably unworkable vision for Afghanistan. Mr Khalilzad was detached from any vision at all.

It is remarkable that it was Mr Ghani who abandoned the country prematurely, and Mr Khalilzad who stuck around longer than most Afghans would have liked.

Now, with Mr Ghani in exile and Mr Khalilzad having written himself out of Afghanistan's future, the era of the Beiruti boys is over. What was about Zal and Ashraf is over. And what was about the US and Afghanistan is over, too.

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A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.

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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

World Test Championship table

1 India 71 per cent

2 New Zealand 70 per cent

3 Australia 69.2 per cent

4 England 64.1 per cent

5 Pakistan 43.3 per cent

6 West Indies 33.3 per cent

7 South Africa 30 per cent

8 Sri Lanka 16.7 per cent

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Omar Yabroudi's factfile

Born: October 20, 1989, Sharjah

Education: Bachelor of Science and Football, Liverpool John Moores University

2010: Accrington Stanley FC, internship

2010-2012: Crystal Palace, performance analyst with U-18 academy

2012-2015: Barnet FC, first-team performance analyst/head of recruitment

2015-2017: Nottingham Forest, head of recruitment

2018-present: Crystal Palace, player recruitment manager

 

 

 

 

Quick pearls of wisdom

Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”

Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.” 

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Will the pound fall to parity with the dollar?

The idea of pound parity now seems less far-fetched as the risk grows that Britain may split away from the European Union without a deal.

Rupert Harrison, a fund manager at BlackRock, sees the risk of it falling to trade level with the dollar on a no-deal Brexit. The view echoes Morgan Stanley’s recent forecast that the currency can plunge toward $1 (Dh3.67) on such an outcome. That isn’t the majority view yet – a Bloomberg survey this month estimated the pound will slide to $1.10 should the UK exit the bloc without an agreement.

New Prime Minister Boris Johnson has repeatedly said that Britain will leave the EU on the October 31 deadline with or without an agreement, fuelling concern the nation is headed for a disorderly departure and fanning pessimism toward the pound. Sterling has fallen more than 7 per cent in the past three months, the worst performance among major developed-market currencies.

“The pound is at a much lower level now but I still think a no-deal exit would lead to significant volatility and we could be testing parity on a really bad outcome,” said Mr Harrison, who manages more than $10 billion in assets at BlackRock. “We will see this game of chicken continue through August and that’s likely negative for sterling,” he said about the deadlocked Brexit talks.

The pound fell 0.8 per cent to $1.2033 on Friday, its weakest closing level since the 1980s, after a report on the second quarter showed the UK economy shrank for the first time in six years. The data means it is likely the Bank of England will cut interest rates, according to Mizuho Bank.

The BOE said in November that the currency could fall even below $1 in an analysis on possible worst-case Brexit scenarios. Options-based calculations showed around a 6.4 per cent chance of pound-dollar parity in the next one year, markedly higher than 0.2 per cent in early March when prospects of a no-deal outcome were seemingly off the table.

Bloomberg

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Wales 20-19 France

Wales: T: Wainwright, Moriarty. Cons: Biggar (2) Pens: Biggar 2

France: T: Vahaamahina, Ollivon, Vakatawa Cons: Ntamack (2)

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Under ‘snapback’, measures imposed on Iran by the UN Security Council in six resolutions would be restored, including:

  • An arms embargo
  • A ban on uranium enrichment and reprocessing
  • A ban on launches and other activities with ballistic missiles capable of delivering nuclear weapons, as well as ballistic missile technology transfer and technical assistance
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Developer: Big Ape Productions
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Console: PlayStation 1 & 5, Sega Saturn
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2018 Shoplifters, Hirokazu Kore-eda

2017 The Square, Ruben Ostlund

2016 I, Daniel Blake, Ken Loach

2015 DheepanJacques Audiard

2014 Winter Sleep (Kış Uykusu), Nuri Bilge Ceylan

2013 Blue is the Warmest Colour (La Vie d'Adèle: Chapitres 1 et 2), Abdellatif Kechiche, Adele Exarchopoulos and Lea Seydoux

2012 Amour, Michael Haneke

2011 The Tree of LifeTerrence Malick

2010 Uncle Boonmee Who Can Recall His Past Lives (Lung Bunmi Raluek Chat), Apichatpong Weerasethakul

2009 The White Ribbon (Eine deutsche Kindergeschichte), Michael Haneke

2008 The Class (Entre les murs), Laurent Cantet

Greatest Royal Rumble results

John Cena pinned Triple H in a singles match

Cedric Alexander retained the WWE Cruiserweight title against Kalisto

Matt Hardy and Bray Wyatt win the Raw Tag Team titles against Cesaro and Sheamus

Jeff Hardy retained the United States title against Jinder Mahal

Bludgeon Brothers retain the SmackDown Tag Team titles against the Usos

Seth Rollins retains the Intercontinental title against The Miz, Finn Balor and Samoa Joe

AJ Styles remains WWE World Heavyweight champion after he and Shinsuke Nakamura are both counted out

The Undertaker beats Rusev in a casket match

Brock Lesnar retains the WWE Universal title against Roman Reigns in a steel cage match

Braun Strowman won the 50-man Royal Rumble by eliminating Big Cass last

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Breast cancer in men: the facts

1) Breast cancer is men is rare but can develop rapidly. It usually occurs in those over the ages of 60, but can occasionally affect younger men.

2) Symptoms can include a lump, discharge, swollen glands or a rash. 

3) People with a history of cancer in the family can be more susceptible. 

4) Treatments include surgery and chemotherapy but early diagnosis is the key. 

5) Anyone concerned is urged to contact their doctor

 

How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
Retail gloom

Online grocer Ocado revealed retail sales fell 5.7 per cen in its first quarter as customers switched back to pre-pandemic shopping patterns.

It was a tough comparison from a year earlier, when the UK was in lockdown, but on a two-year basis its retail division, a joint venture with Marks&Spencer, rose 31.7 per cent over the quarter.

The group added that a 15 per cent drop in customer basket size offset an 11.6. per cent rise in the number of customer transactions.

Updated: October 21, 2021, 10:14 AM