The assassination of Hezbollah secretary general Hassan Nasrallah in Beirut will not diminish the group he once led. The killing demonstrates the counterintuitive notion that eliminating the head of an organisation does not always destroy it. Hezbollah has a bureaucratic set-up, with a robust ideology and communal support. Any armed organisation that benefits from all three tends to survive the death of its leader.
The October 7 attacks led by Hamas proved to be a conundrum for Hezbollah. Before that, the group had been challenged by Lebanese protesters, including by members of the Shiite community, since 2019, for controlling a corrupt Parliament and allowing Iran to violate Lebanon’s sovereignty.
The war in Gaza allowed Hezbollah to deflect attention from its domestic woes, by launching rockets against Israel, in solidarity with Hamas, but not doing enough to risk immediate Israeli retaliation. It forced Israel to keep some military forces in the north and the evacuation of civilians from there.
Nasrallah’s death will most likely lead to a significant proportion of the Lebanese public rallying behind Hezbollah. The protests in 2019 were a domestic matter. With the assassination having been carried out by a foreign state, Israeli Prime Minister Benjamin Netanyahu may end up uniting the Lebanese people in a way that has been elusive since the end of the nation’s civil war in 1990.
In 1992, the year after the civil war ended, Israeli helicopters killed Hezbollah’s then secretary general, Abbas Al Musawi, as well as his wife and six-year-old son in a motorcade. In Ronen Bergman’s book, Rise and Kill First: The Secret History of Israel’s Targeted Assassinations, he documents how some Israeli military figures had opposed the killing as “Hezbollah was not a one-man show, and [Al] Musawi was not the most extreme man in its leadership”. Indeed, they warned, he “would be replaced, perhaps by someone more radical”.
Al Musawi was succeeded by Nasrallah, who proved to be more charismatic and eloquent. At the time, Hezbollah was a small militia, employing suicide bombs as its most powerful weapon. When Nasrallah emerged, he put a military commander, Fouad Shukr, who was killed in July in a similar strike, in charge of stepping up sophisticated guerrilla attacks on Israeli forces in the south of Lebanon. These attacks, as well as rocket launches, compelled them to withdraw in 2000, marking a rare and significant Israeli loss to an Arab military force.
In this respect, history is a study of unintended consequences, as Israel’s assassination scored a vendetta, only to witness a replacement who proved to be a more adept leader – a possibility that exists with Nasrallah’s successor.
The group has a top-down, military-style bureaucracy, while at the same time maintaining a diffuse and decentralised military command structure to operate if higher-level commanders are killed during battle. Its bureaucracy, with clear chains of command, will enable it to select a new leader. It has routinised its leadership succession, whereby the secretary general is appointed by a council, so that the legitimacy of the successor derives from the position and not the individual.
As a tactic, Israeli assassinations do not address the underlying problems of conflict in the region. Strategically they backfire, as assassinations might lead to unpredictable outcomes, like in 1992
Hezbollah adheres to the “Axis of Resistance” ideology, along with Iran, the Houthis of Yemen and Hamas in Palestine, based on resistance to Israel and the US. However, the group also blends Lebanese nationalism, as well as a southern Lebanese identity, invoking how the region has suffered from Israeli actions since its first invasion in 1978. The ideology does not depend on a leader for its articulation or propagation. As a set of ideas, it existed before Nasrallah became the leader in 1992.
Hezbollah earned credit for driving Israeli troops out of Lebanon in 2000. One of the factors behind this success was the willingness of the group’s members and followers to sacrifice their lives for their cause. Their propaganda focuses on seeking inspiration from the success of Iran’s revolution in 1979.
This dynamic contributes to the third factor Hezbollah enjoyed: popular support within certain communities. The group’s presence in the south of Lebanon is enabled by a network of sympathetic Arab villages, that goes beyond just its Shiite Muslim base, including some members of the Christian community.
There is an argument to be made that, instead of waging war against Hezbollah, Israel could have declared a ceasefire in Gaza as the one-year anniversary of the conflict approaches. This would have done far more damage to Hezbollah by depriving it of the rhetorical oxygen it has often used to justify its rocket attacks, which the group said it would have ceased once the fighting in Gaza ended.
As a tactic, Israeli assassinations do not address the underlying problems of conflict in the region. Strategically they backfire, as assassinations might lead to unpredictable outcomes, like in 1992.
In the long term, Israel’s tactical military strikes are no panacea for political violence compared to multilateral peace and development strategies. Both the US and France, permanent members of the UN Security Council, had pushed for implementing the 2006 Security Council Resolution 1701, which calls for the Lebanese army and UN peacekeepers to monitor the area south of Lebanon on the border with Israel, creating a buffer zone.
A cessation of hostilities in Gaza and Lebanon would have been the best long-term solution, achieving a more sustainable security than continued conflict that only creates a new generation of Lebanese and Palestinians seeking atonement from Israel. As the one-year anniversary of the war in Gaza is upon us, it appears that Mr Netanyahu is seeking another year of conflict to maintain his hold on power.
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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2020 Oscars winners: in numbers
- Parasite – 4
- 1917– 3
- Ford v Ferrari – 2
- Joker – 2
- Once Upon a Time ... in Hollywood – 2
- American Factory – 1
- Bombshell – 1
- Hair Love – 1
- Jojo Rabbit – 1
- Judy – 1
- Little Women – 1
- Learning to Skateboard in a Warzone (If You're a Girl) – 1
- Marriage Story – 1
- Rocketman – 1
- The Neighbors' Window – 1
- Toy Story 4 – 1
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German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
Terror attacks in Paris, November 13, 2015
- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany
- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people
- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed
- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest
- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France