Recently, during the session of a Lebanese parliamentary committee on a new election law, two of the country’s Shiite parliamentarians, one from Hezbollah and the second from the Amal Movement, floated an idea the government in Beirut should examine closely. The two MPs, Ali Fayyad and Ali Hassan Al Khalil, called for reform of the political system and full implementation of all the stipulations of the Taif Accord of 1989 – the agreement that ended Lebanon’s civil war and sought to update its confessional political model.
Though they didn’t say so explicitly, it was clear they were hinting at an exchange of Hezbollah’s weapons for the implementation of such reforms. While Taif has already been implemented in part, a number of its major provisions have not been.
Sceptics interpreted the idea as a political manoeuvre by the Shiite parties, principally to impose conditions on disarmament that were unlikely to be accepted. This would derail efforts by the Lebanese state to impose a monopoly over weapons. Government sources have been quoted as saying that the state is open to addressing political reform in its efforts to disarm all factions in Lebanon.
What allegedly makes the quid pro quo unacceptable to certain Lebanese communities is that Taif calls for the abolition of “political confessionalism”, which effectively means ending sectarian quotas in national institutions of the country. Today, there is a 50-50 split between seats reserved for Christians and Muslims in Parliament and administrative bodies, and senior posts are distributed along sectarian lines.
Taif does not entirely eliminate sectarianism, however. It establishes a Senate, “in which all the religious communities shall be represented”, according to Article 22 of the post-Taif constitution. The Senate’s role “shall be limited to major national issues”, a somewhat vague phrasing but one that can be interpreted in constructive ways.
The presumption is that the Christian community’s leaders will never give up on the 50-50 quotas in Parliament and national administrative bodies. Moreover, a deconfessionalised system is one in which the Shiites, as one of Lebanon’s largest communities, would have a greater say in the system, which some other communities might reject.
However, is a Christian refusal a given? While Mr Fayyad and Mr Khalil’s insinuation may indeed have been aimed at submitting conditions for giving up Hezbollah’s weapons in the hope that it would block everything, it makes more sense for their political adversaries to call their bluff and make counter-offers.
Why should they do so? Principally, because the post-Taif political system is no longer functioning adequately. In fact, the idea of constitutional reform is long overdue. The system in the past two decades since the end of the Syrian occupation in Lebanon has been used much more as an instrument to thwart progress than to carry the Lebanese polity forward.
In other words, there is nothing wrong with trying to hit two birds with one stone: disarming Hezbollah and other militias, while laying the groundwork for a more functional political system through the implementation of Taif in its entirety.
Christian leaders still regard the 50-50 split in representation as a means of protection for their minority, when in fact the community’s numbers no longer reflect such a ratio. However, this anxiety was predicted when Taif was being negotiated by Lebanese parliamentarians.
At the time, Christian representatives had demanded, among other things, administrative decentralisation as a condition for accepting political deconfessionalisation. The rationale was that if Christians had less representation in the state, they would be compensated by having greater latitude to manage affairs in their own areas.
However, Christian attitudes have evolved considerably since 1989. Today, many in the community are looking for much more than administrative decentralisation, with many even calling for federalism. Nothing less than both broad administrative and financial decentralisation would be acceptable to the community’s leadership.
There is nothing wrong with trying to hit two birds with one stone: disarming Hezbollah and other militias, while laying the groundwork for a more functional political system
In other words, Lebanon would have the contours of a system that is federal in all but name. There are no guarantees this would make Lebanon more efficient as a state, but it could well make the Taif pill easier to swallow for many Christians.
Whatever the outcome of a reformed system, there is nothing wrong with opening the debate on political reform and using this as one lever to disarm Hezbollah. The state should make this point but also set conditions of its own: above all, that before the communities embark on a national project of political reform whose ultimate aim is implementation of Taif, Hezbollah and other armed groups must first disarm. There can be no discussion of reform if one community alone retains weapons.
By formulating their proposal in the context of Taif, the Shiite parliamentarians knew what they were doing. It’s difficult for their political foes to condemn a proposition that calls for implementing a legitimate constitutional accord passed by Parliament. If anything, it underlines that Hezbollah is willing to place itself under the authority of Taif – a major concession. When Naim Qassem, the party’s secretary general, said such a thing last year, Hezbollah’s enemies celebrated. Why not now?
It’s now clear that an important new dimension has been added to the discussion on disarming Hezbollah – namely, that the Shiite community’s political leaders want something in return. This means Hezbollah is beginning to think of what lies beyond its weapons, which may represent an admission that these weapons no longer serve a purpose. That is a good thing.
To close the door on this would be the height of foolishness. If the state approaches the matter intelligently and with conditions of its own, it can widen the breach that the Shiite parties seem to have opened in the stalemate over Hezbollah’s disarmament. Suddenly, the shape of a deal seems more possible on this question.
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."
What went into the film
25 visual effects (VFX) studios
2,150 VFX shots in a film with 2,500 shots
1,000 VFX artists
3,000 technicians
10 Concept artists, 25 3D designers
New sound technology, named 4D SRL
Specs
Engine: Duel electric motors
Power: 659hp
Torque: 1075Nm
On sale: Available for pre-order now
Price: On request
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
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
Founders: Ines Mena, Claudia Ribas, Simona Agolini, Nourhan Hassan and Therese Hundt
Date started: January 2017, app launched November 2017
Based: Dubai, UAE
Sector: Private/Retail/Leisure
Number of Employees: 18 employees, including full-time and flexible workers
Funding stage and size: Seed round completed Q4 2019 - $1m raised
Funders: Oman Technology Fund, 500 Startups, Vision Ventures, Seedstars, Mindshift Capital, Delta Partners Ventures, with support from the OQAL Angel Investor Network and UAE Business Angels
The specs
Engine: 2.0-litre 4-cylinder turbo hybrid
Transmission: eight-speed automatic
Power: 390bhp
Torque: 400Nm
Price: Dh340,000 ($92,579
'Brazen'
Director: Monika Mitchell
Starring: Alyssa Milano, Sam Page, Colleen Wheeler
Rating: 3/5
Florence and the Machine – High as Hope
Three stars
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
In numbers: China in Dubai
The number of Chinese people living in Dubai: An estimated 200,000
Number of Chinese people in International City: Almost 50,000
Daily visitors to Dragon Mart in 2018/19: 120,000
Daily visitors to Dragon Mart in 2010: 20,000
Percentage increase in visitors in eight years: 500 per cent
Black Panther
Dir: Ryan Coogler
Starring: Chadwick Boseman, Michael B Jordan, Lupita Nyong'o
Five stars
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
Learn more about Qasr Al Hosn
In 2013, The National's History Project went beyond the walls to see what life was like living in Abu Dhabi's fabled fort:
First Person
Richard Flanagan
Chatto & Windus