Chief of the Australian Defence Force Gen Angus Campbell delivers the findings from a report documenting possible war crimes committed by his soldiers in Afghanistan, on November 19, 2020 in Canberra, Australia. Getty
Chief of the Australian Defence Force Gen Angus Campbell delivers the findings from a report documenting possible war crimes committed by his soldiers in Afghanistan, on November 19, 2020 in Canberra, Australia. Getty
Chief of the Australian Defence Force Gen Angus Campbell delivers the findings from a report documenting possible war crimes committed by his soldiers in Afghanistan, on November 19, 2020 in Canberra,
In 2013, the Australian government paid a PR company AUD 277,000 ($203,000) of taxpayer money to buy up advertising spots on TV, radio and print publications in Afghanistan, Iran and Pakistan. A portion of the funds also went to distributing 20,000 notebooks with Australian government advertisements on the front and back covers to Afghan secondary school and university students.
“Advertisements” is a misnomer. The campaign, which ran for several years and included hundreds of thousands of dollars more in spending, was not advertising Australia. It was designed to put people off Australia. It showed Afghan refugees, played by actors, being sent to prison camps in Pacific islands, and weeping family members (also actors) discussing how they felt cheated by their asylum-seeking relatives.
In one video, a son asks his father for money to pay smugglers to get him to Australia. The son is caught and deported to a camp in Manus Island. “I was a fool to have believed his words,” the father says. “[My son] will spend many years there with no work or money.”
Australia, according to the campaign, was off-limits to Afghan refugees. And those refugees, the campaign implies, were only going there to make money.
At the same time that the advertising campaign to stop refugees in Australia was in operation, Australian soldiers were conducting a different campaign to create the kind of atmosphere that usually breeds refugees.
On January 7, 2013, Australian troops arrived in a village in Uruzgan province, in the centre of Afghanistan. There they encountered an imam, who was unarmed, sitting with women of the village and teaching their children. The soldiers’ interpreter asked the imam his name, which was Sher Mohammad. It is an extremely common name in Afghanistan. It was also the name of a member of the Taliban who was on a list of targets. The soldiers pulled the imam, who was not affiliated with the Taliban, to a stable next to his home and murdered him.
This incident was one of dozens documented by authorities in Canberra earlier this month in a government inquiry investigating “rumours of serious misconduct by Australia’s Special Forces in Afghanistan” between 2005 and 2016.
“Serious misconduct” is another misnomer. As the report goes on to note, many of the incidents, including the one above, if proven, would constitute war crimes. Other, particularly egregious incidents include junior soldiers being instructed to shoot prisoners in order to practise killing, as well as the planting of weapons near bodies to frame unarmed Afghans. In all, as far as Australian authorities have been able to gather, Australian forces may have murdered at least 39 Afghan prisoners and civilians. At least two were tortured.
The ADF inquiry report is heavily redacted. AAP via Reuters
Tragically, 39 is not a relatively high number in a discussion about murder victims in Afghanistan. In just the first three weeks of this month, 163 civilians have been killed in Afghanistan by the Taliban and other terrorist organisations. Afghanistan does not track figures for domestic murders and other homicides, but they occur frequently.
For the living, however, it matters who is doing the killing. The Australian soldiers’ mandate in Afghanistan is to protect civilian lives. Their failure to do so – their insistence, in the cases noted in the report, on doing otherwise – gives fire to the Taliban’s argument that that mandate is a lie. It is the kind of abuse by foreign powers that helped give rise to the Taliban in the first place. It is the kind of abuse that the Taliban is likely to use as leverage in its negotiations with the Afghan government over how to share power in Afghanistan in the years ahead.
What the Taliban will care little about, but the world ought to be deeply concerned with, however, is the juxtaposition with Australia’s policy towards Afghan asylum-seekers.
There are many in Australia who are sceptical that Afghans arriving at their shores are fleeing horrific conditions and targeted killings. That is why Canberra’s policies of turning asylum-seekers away and deporting them to camps in Pacific Islands have endured for so long. They have endured in spite of repeated claims by humanitarian organisations that the camps’ existence constitutes an abuse of human rights. Now the voters and policymakers who approved of the camps must face the reality that Afghans are fleeing something truly terrifying. They will know it to be true because their own country was part of the terror.
Afghans will know that they have been betrayed by those who were meant to protect them.
Thousands of Afghans have sought asylum in Australia in recent years, but their applications are rarely accepted. NurPhoto via Getty
Australian soldiers' mandate in Afghanistan is to protect civilian lives; their failure to do so gives fire to the Taliban's argument that that mandate is a lie
What happens now? What do the soldiers who committed these acts deserve? What does Australia deserve? What do Afghans – victims and their compatriots – deserve?
“Deserve” is, in some sense, another misnomer. It is the emotional weight attached to the logic of justice. And there are two approaches to justice in the context of crimes, including war crimes: retributive justice and restorative justice. Punishment to deter future crime and restitution to make victims whole again. The national conversation in Australia must contemplate both.
Australian soldiers, it must be said, have done good work in Afghanistan. In the same period covered by the government inquiry, 40 Australian soldiers gave their lives for the sake of Afghanistan's security. Australian taxpayers have given upwards of $1 billion in aid to Kabul.
What the Australian Special Forces accused of these war crimes have done, obviously, must not be allowed to happen again – for the sake of international rule of law and also for the integrity of Australia’s military. The crimes that have been alleged are among the most severe in international criminal law. In the absence of a more general international tribunal for war crimes in Afghanistan – something the International Criminal Court has expressed a desire to see, but which is highly unlikely to ever happen – the full force of Australian law should be felt.
But what Afghans should see is more than restitution for victims’ families (whom Canberra should spare no effort in finding). They should see an acceptance of the reality of their plight from Australian authorities, and a revival of the conversation among the Australian public about Canberra's refugee policy. Part of the restitution owed to Afghans is the restoration of Australia's true values, and its role as a beacon of freedom and a place of refuge.
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
Moon Music
Artist: Coldplay
Label: Parlophone/Atlantic
Number of tracks: 10
Rating: 3/5
Dhadak 2
Director: Shazia Iqbal
Starring: Siddhant Chaturvedi, Triptii Dimri
Rating: 1/5
Key products and UAE prices
iPhone XS
With a 5.8-inch screen, it will be an advance version of the iPhone X. It will be dual sim and comes with better battery life, a faster processor and better camera. A new gold colour will be available. Price: Dh4,229
iPhone XS Max
It is expected to be a grander version of the iPhone X with a 6.5-inch screen; an inch bigger than the screen of the iPhone 8 Plus. Price: Dh4,649
iPhone XR
A low-cost version of the iPhone X with a 6.1-inch screen, it is expected to attract mass attention. According to industry experts, it is likely to have aluminium edges instead of stainless steel. Price: Dh3,179
Apple Watch Series 4
More comprehensive health device with edge-to-edge displays that are more than 30 per cent bigger than displays on current models.
Two months before the first round on April 10, the appetite of voters for the election is low.
Mathieu Gallard, account manager with Ipsos, which conducted the most recent poll, said current forecasts suggested only two-thirds were "very likely" to vote in the first round, compared with a 78 per cent turnout in the 2017 presidential elections.
"It depends on how interesting the campaign is on their main concerns," he toldThe National. "Just now, it's hard to say who, between Macron and the candidates of the right, would be most affected by a low turnout."
Know your Camel lingo
The bairaq is a competition for the best herd of 50 camels, named for the banner its winner takes home
Namoos - a word of congratulations reserved for falconry competitions, camel races and camel pageants. It best translates as 'the pride of victory' - and for competitors, it is priceless
As per the document, there are six filing options, including choosing to report on a realisation basis and transitional rules for pre-tax period gains or losses.
SMEs with revenue below Dh3 million per annum can opt for transitional relief until 2026, treating them as having no taxable income.
Larger entities have specific provisions for asset and liability movements, business restructuring, and handling foreign permanent establishments.
Rohan Mustafa (captain), Ashfaq Ahmed, Ghulam Shabber, Rameez Shahzad, Mohammed Boota, Mohammed Usman, Adnan Mufti, Shaiman Anwar, Ahmed Raza, Imran Haider, Qadeer Ahmed, Mohammed Naveed, Amir Hayat, Zahoor Khan
Sheer grandeur
The Owo building is 14 storeys high, seven of which are below ground, with the 30,000 square feet of amenities located subterranean, including a 16-seat private cinema, seven lounges, a gym, games room, treatment suites and bicycle storage.
A clear distinction between the residences and the Raffles hotel with the amenities operated separately.
World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
Henrik Stenson's finishes at Abu Dhabi HSBC Championship:
2006 - 2
2007 - 8
2008 - 2
2009 - MC
2010 - 21
2011 - 42
2012 - MC
2013 - 23
2014 - MC
2015 - MC
2016 - 3
2017 - 8
MATCH INFO
Uefa Champions League semi-finals, first leg
Liverpool v Roma When: April 24, 10.45pm kick-off (UAE) Where: Anfield, Liverpool Live: BeIN Sports HD Second leg: May 2, Stadio Olimpico, Rome
You can’t yet talk about investing or borrowing, but introduce a “classic” money bank and start putting gifts and allowances away. When the child wants a specific toy, have them save for it and help them track their progress.
Early childhood (six - eight years)
Replace the money bank with three jars labelled ‘saving’, ‘spending’ and ‘sharing’. Have the child divide their allowance into the three jars each week and explain their choices in splitting their pocket money. A guide could be 25 per cent saving, 50 per cent spending, 25 per cent for charity and gift-giving.
Middle childhood (nine - 11 years)
Open a bank savings account and help your child establish a budget and set a savings goal. Introduce the notion of ‘paying yourself first’ by putting away savings as soon as your allowance is paid.
Young teens (12 - 14 years)
Change your child’s allowance from weekly to monthly and help them pinpoint long-range goals such as a trip, so they can start longer-term saving and find new ways to increase their saving.
Teenage (15 - 18 years)
Discuss mutual expectations about university costs and identify what they can help fund and set goals. Don’t pay for everything, so they can experience the pride of contributing.
Young adulthood (19 - 22 years)
Discuss post-graduation plans and future life goals, quantify expenses such as first apartment, work wardrobe, holidays and help them continue to save towards these goals.
* JP Morgan Private Bank
Business Insights
Canada and Mexico are significant energy suppliers to the US, providing the majority of oil and natural gas imports
The introduction of tariffs could hinder the US's clean energy initiatives by raising input costs for materials like nickel
US domestic suppliers might benefit from higher prices, but overall oil consumption is expected to decrease due to elevated costs
MISSION: IMPOSSIBLE – FINAL RECKONING
Director: Christopher McQuarrie
Starring: Tom Cruise, Hayley Atwell, Simon Pegg
Rating: 4/5
UAE SQUAD
UAE team
1. Chris Jones-Griffiths 2. Gio Fourie 3. Craig Nutt 4. Daniel Perry 5. Isaac Porter 6. Matt Mills 7. Hamish Anderson 8. Jaen Botes 9. Barry Dwyer 10. Luke Stevenson (captain) 11. Sean Carey 12. Andrew Powell 13. Saki Naisau 14. Thinus Steyn 15. Matt Richards
Replacements
16. Lukas Waddington 17. Murray Reason 18. Ahmed Moosa 19. Stephen Ferguson 20. Sean Stevens 21. Ed Armitage 22. Kini Natuna 23. Majid Al Balooshi
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.
Winners
Best Men's Player of the Year: Kylian Mbappe (PSG)
Maradona Award for Best Goal Scorer of the Year: Robert Lewandowski (Bayern Munich)
TikTok Fans’ Player of the Year: Robert Lewandowski
Top Goal Scorer of All Time: Cristiano Ronaldo (Manchester United)
Best Women's Player of the Year: Alexia Putellas (Barcelona)
Best Men's Club of the Year: Chelsea
Best Women's Club of the Year: Barcelona
Best Defender of the Year: Leonardo Bonucci (Juventus/Italy)
Best Goalkeeper of the Year: Gianluigi Donnarumma (PSG/Italy)
Best Coach of the Year: Roberto Mancini (Italy)
Best National Team of the Year: Italy
Best Agent of the Year: Federico Pastorello
Best Sporting Director of the Year: Txiki Begiristain (Manchester City)
Sector/About: Entrupy is a hardware-enabled SaaS company whose mission is to protect businesses, borders and consumers from transactions involving counterfeit goods.
Initial investment/Investors: Entrupy secured a $2.6m Series A funding round in 2017. The round was led by Tokyo-based Digital Garage and Daiwa Securities Group's jointly established venture arm, DG Lab Fund I Investment Limited Partnership, along with Zach Coelius.
Total customers: Entrupy’s customers include hundreds of secondary resellers, marketplaces and other retail organisations around the world. They are also testing with shipping companies as well as customs agencies to stop fake items from reaching the market in the first place.
Player of the Century, 2001-2020: Cristiano Ronaldo (Juventus), Lionel Messi (Barcelona), Mohamed Salah (Liverpool), Ronaldinho
Coach of the Century, 2001-2020: Pep Guardiola (Manchester City), Jose Mourinho (Tottenham Hotspur), Zinedine Zidane (Real Madrid), Sir Alex Ferguson
Club of the Century, 2001-2020: Al Ahly (Egypt), Bayern Munich (Germany), Barcelona (Spain), Real Madrid (Spain)
Player of the Year: Cristiano Ronaldo, Lionel Messi, Robert Lewandowski (Bayern Munich)
Club of the Year: Bayern Munich, Liverpool, Real Madrid
Coach of the Year: Gian Piero Gasperini (Atalanta), Hans-Dieter Flick (Bayern Munich), Jurgen Klopp (Liverpool)
Agent of the Century, 2001-2020: Giovanni Branchini, Jorge Mendes, Mino Raiola
The National's picks
4.35pm: Tilal Al Khalediah 5.10pm: Continous 5.45pm: Raging Torrent 6.20pm: West Acre 7pm: Flood Zone 7.40pm: Straight No Chaser 8.15pm: Romantic Warrior 8.50pm: Calandogan 9.30pm: Forever Young
UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), EsekaiaDranibota (Harlequins), Matt Mills (Exiles), JaenBotes (Exiles), KristianStinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), EmosiVacanau (Harlequins), NikoVolavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), ThinusSteyn (Exiles)
Biog:
Age: 34
Favourite superhero: Batman
Favourite sport: anything extreme
Favourite person: Muhammad Ali
Bareilly Ki Barfi Directed by: Ashwiny Iyer Tiwari Starring: Kriti Sanon, Ayushmann Khurrana, Rajkummar Rao
Three and a half stars