Nickolay Mladenov is director general of the Anwar Gargash Diplomatic Academy. He was formerly undersecretary general of the UN, and foreign and defence minister of Bulgaria
October 22, 2024
Lebanon is teetering on the edge, struggling with a devastating war between Hezbollah and Israel, political paralysis and economic freefall. The US is reportedly seeking to use Israel's offensive as an opportunity to weaken the militant group's longstanding influence, break the two-year political deadlock caused by Hezbollah’s influence and push the Lebanese political elite to elect a president.
But Lebanon doesn’t just need a new face at the helm, it needs a strong backbone. And that backbone can be provided by the Lebanese Armed Forces. By shifting the focus from political optics to empowering the army, Lebanon’s friends can pave the way for real security, sovereignty and lasting recovery.
To halt the ongoing Israeli offensive against Hezbollah, Lebanon needs a multi-faceted diplomatic and security package. Immediate efforts should focus on brokering a ceasefire that allows for the army to take control of the country’s border areas with Israel.
Accelerating the posting of the army in southern Lebanon with an enhanced Unifil mandate can serve as a visible commitment to border security, reducing the pretext for Israeli military actions. Unifil, or the UN Interim Force in Lebanon, is a peacekeeping mission established in 1978 to monitor the cessation of hostilities, support the Lebanese government in extending its authority in the south and ensure security along the border with Israel. As the Hezbollah threat to Israel in southern Lebanon diminishes, and the army asserts control, guarantees should be put in place to avoid escalation in the future.
Lebanese soldiers secure the site outside an apartment building hit by an Israeli air strike in Beirut's Cola district, on September 30. AFP
Meanwhile, the political stalemate in Beirut is not just a reflection of internal divisions but is compounded by the shifting dynamics of regional power. External players view Lebanon through the lens of their respective strategic interests. In this environment, the army stands out as a rare pillar of stability in Lebanon’s fragmented landscape. It commands respect across the political spectrum and remains one of the few institutions capable of bridging the country’s deep divides.
Yet, the push to install a new president under pressure and as the country is reeling from Israeli attacks on Hezbollah could inflame tensions and deepen divisions. As a first step, the army must be front and centre of international efforts to support Lebanon, empowering the armed forces to take on the urgent task of securing the borders and creating a safe space for political and economic revival.
Recent history has shown that leadership changes alone have been insufficient to stabilise the country. The 2016 election of Michel Aoun as president did little to curb the economic collapse or reduce Hezbollah’s influence. Strengthening the army, however, should not be just a military priority – it is a national necessity. A comprehensive support package, including financial aid, modern equipment and strategic backing from regional and international allies, can transform the army into a force capable of leading Lebanon’s recovery.
Since 2019, the country's economic collapse has led to severe pay cuts for soldiers, reducing their salaries from an average of around $800 a month to less than $100 a month. But money isn’t the only factor. The army also needs ammunition, fuel, uniforms and advanced training to operate as a modern, disciplined force. With such support in place, it can turn its attention to securing the borders, starting with the south. UN Security Council Resolution 1701 remains the basis for a ceasefire with Israel and its full implementation both by Lebanon and Israel is critical.
Documents of Hezbollah-run Al Qard Al Hassan are scattered at the site of an Israeli air strike on Sunday night in the southern suburbs of Beirut, Lebanon. AP
An excavator clears the rubble at the site of the Israeli air strike that targeted the branch. AFP
Smoke rises after an Israeli air strike on Dahieh in southern Beirut. EPA
People drive next to a building, targeted in an Israeli air strike in Beirut's southern suburbs. AFP
A displaced child outside a makeshift tent in Beirut's seaside promenade. AFP
Smoke billows over Beirut's southern suburbs near Beirut-Rafic Hariri International Airport after an Israeli air strike. Reuters
Children who fled Israeli bombardment in southern Lebanon, attend a drawing workshop organised by volunteers, at a shelter in Beirut. AFP
People displaced from Lebanon board a ship bound for Turkey at the port of the northern city of Tripoli. AFP
Moreover, Lebanon's stability is intertwined with the situation in Syria. The influx of Syrian refugees has placed additional strain on Lebanon’s fragile economy and social fabric. The government estimates that the country hosts 1.5 million refugees since the beginning of the Syrian refugee crisis. Meanwhile, the UN reports that in the past two weeks, about 250,000 Syrians have returned home fleeing Israeli attacks in Lebanon. The eastern frontier with Syria is a key battleground in the fight to control the flow of weapons, militants and illegal drugs such as Captagon.
The army should be supported to shut down illegal crossings and secure official entry points. This requires a co-ordinated effort with Syria and the backing of international partners to provide the technology and training needed to do the job right. Strong borders mean less room for outside actors to manipulate Lebanon’s security situation by supporting non-state militias, allowing the country to reclaim its sovereignty.
No one is suggesting that Lebanon can ignore its political stalemate. Electing a president remains a vital step, but it is critical to avoid the pitfalls of solutions imposed by outsiders. External actors, while influential, must recognise the country’s political complexities, which may not be addressed by a single election. The international community must resist the temptation to pick winners and losers in the process. The army’s role in providing stability buys time and space for the political process to unfold naturally, rather than being rushed into decisions that could backfire.
Economic recovery must go together with security reforms. International aid should prioritise rebuilding Lebanon’s shattered infrastructure, helping displaced communities, and restoring vital services such as electricity, water and health care. The economic collapse has drained public trust in state institutions, making it even more crucial for aid to be delivered transparently and equitably. But even this must be done with care: if the army succeeds in providing security, it must extend that protection to the most marginalised communities, including the Shiite population.
Lebanon’s future won’t be decided by a single election, nor will it come from the outside. It rests in the hands of its people and the institutions that serve them. And right now, the army is the country’s best hope. By focusing on a strong, independent military, it can reclaim its sovereignty and set the stage for political renewal.
This is how many recognised sects Lebanon is home to, along with about four million citizens
450,000
More than this many Palestinian refugees are registered with UNRWA in Lebanon, with about 45 per cent of them living in the country’s 12 refugee camps
1.5 million
There are just under 1 million Syrian refugees registered with the UN, although the government puts the figure upwards of 1.5m
73
The percentage of stateless people in Lebanon, who are not of Palestinian origin, born to a Lebanese mother, according to a 2012-2013 study by human rights organisation Frontiers Ruwad Association
18,000
The number of marriages recorded between Lebanese women and foreigners between the years 1995 and 2008, according to a 2009 study backed by the UN Development Programme
77,400
The number of people believed to be affected by the current nationality law, according to the 2009 UN study
4,926
This is how many Lebanese-Palestinian households there were in Lebanon in 2016, according to a census by the Lebanese-Palestinian dialogue committee
Start times
5.55am: Wheelchair Marathon Elites
6am: Marathon Elites
7am: Marathon Masses
9am: 10Km Road Race
11am: 4Km Fun Run
Biog
Mr Kandhari is legally authorised to conduct marriages in the gurdwara
He has officiated weddings of Sikhs and people of different faiths from Malaysia, Sri Lanka, Russia, the US and Canada
Father of two sons, grandfather of six
Plays golf once a week
Enjoys trying new holiday destinations with his wife and family
Walks for an hour every morning
Completed a Bachelor of Commerce degree in Loyola College, Chennai, India
2019 is a milestone because he completes 50 years in business
Sarfraz Ahmed (c), Fakhar Zaman, Imam-ul-Haq, Abid Ali, Babar Azam, Haris Sohail, Shoaib Malik, Mohammad Hafeez(subject to fitness), Imad Wasim, Shadab Khan, Hasan Ali, Faheem Ashraf, Junaid Khan, Shaheen Shah Afridi, Mohammad Hasnain
Two additions for England ODIs: Mohammad Amir and Asif Ali
There are numerous success stories of teen businesses that were created in college dorm rooms and other modest circumstances. Below are some of the most recognisable names in the industry:
Facebook: Mark Zuckerberg and his friends started Facebook when he was a 19-year-old Harvard undergraduate.
Dell: When Michael Dell was an undergraduate student at Texas University in 1984, he started upgrading computers for profit. He starting working full-time on his business when he was 19. Eventually, his company became the Dell Computer Corporation and then Dell Inc.
Subway: Fred DeLuca opened the first Subway restaurant when he was 17. In 1965, Mr DeLuca needed extra money for college, so he decided to open his own business. Peter Buck, a family friend, lent him $1,000 and together, they opened Pete’s Super Submarines. A few years later, the company was rebranded and called Subway.
Mashable: In 2005, Pete Cashmore created Mashable in Scotland when he was a teenager. The site was then a technology blog. Over the next few decades, Mr Cashmore has turned Mashable into a global media company.
Oculus VR: Palmer Luckey founded Oculus VR in June 2012, when he was 19. In August that year, Oculus launched its Kickstarter campaign and raised more than $1 million in three days. Facebook bought Oculus for $2 billion two years later.
Uefa Champions League semi-final, second leg result:
Ajax 2-3 Tottenham
Tottenham advance on away goals rule after tie ends 3-3 on aggregate
Final: June 1, Madrid
INDIA V SOUTH AFRICA
First Test: October 2-6, at Visakhapatnam
Second Test: October 10-14, at Maharashtra
Third Test: October 19-23, at Ranchi
Favourite things
Luxury: Enjoys window shopping for high-end bags and jewellery
Discount: She works in luxury retail, but is careful about spending, waits for sales, festivals and only buys on discount
University: The only person in her family to go to college, Jiang secured a bachelor’s degree in business management in China
Masters: Studying part-time for a master’s degree in international business marketing in Dubai
Vacation: Heads back home to see family in China
Community work: Member of the Chinese Business Women’s Association of the UAE to encourage other women entrepreneurs
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
The biog
Profession: Senior sports presenter and producer
Marital status: Single
Favourite book: Al Nabi by Jibran Khalil Jibran
Favourite food: Italian and Lebanese food
Favourite football player: Cristiano Ronaldo
Languages: Arabic, French, English, Portuguese and some Spanish
In the UAE’s arid climate, small shrubs, bushes and flower beds usually require about six litres of water per square metre, daily. That increases to 12 litres per square metre a day for small trees, and 300 litres for palm trees.
Horticulturists suggest the best time for watering is before 8am or after 6pm, when water won't be dried up by the sun.
A global report published by the Water Resources Institute in August, ranked the UAE 10th out of 164 nations where water supplies are most stretched.
The Emirates is the world’s third largest per capita water consumer after the US and Canada.
Titan Sports Academy:
Programmes: Judo, wrestling, kick-boxing, muay thai, taekwondo and various summer camps
Location: Inside Abu Dhabi City Golf Club, Al Mushrif, Abu Dhabi, UAE
