• Nearly a century ago more than 500 people were killed in Oppau, Germany in 1921 in the first modern disaster involving ammonium nitrate. Getty
    Nearly a century ago more than 500 people were killed in Oppau, Germany in 1921 in the first modern disaster involving ammonium nitrate. Getty
  • A screenshot from footage filmed from an office building the moment the explosion rocked Beirut on August 4. AFP
    A screenshot from footage filmed from an office building the moment the explosion rocked Beirut on August 4. AFP
  • The 2001 blast in a fertiliser factory in Toulouse, France shattered windows several kilometres away and left a huge crater in the south-west suburbs of Toulouse. Pascal Le Segretain/ Getty Images
    The 2001 blast in a fertiliser factory in Toulouse, France shattered windows several kilometres away and left a huge crater in the south-west suburbs of Toulouse. Pascal Le Segretain/ Getty Images
  • A crater caused by a catastrophic explosion at the railway station in Ryongchon, North Korea, April 2004. Foreign aid workers reaching the site of the North Korean train explosion on Saturday reported a scene of utter devastation and confirmed about half of the 154 victims were children. AFP
    A crater caused by a catastrophic explosion at the railway station in Ryongchon, North Korea, April 2004. Foreign aid workers reaching the site of the North Korean train explosion on Saturday reported a scene of utter devastation and confirmed about half of the 154 victims were children. AFP
  • Reporters next to a crater, measuring 20 metres (65 feet) in diameter, which was caused by a blast, in a road near Monclova, in the northern state of Coahuila, Mexico, September, 2007. Dozens of people died when a trailer-truck loaded with highly flammable chemicals exploded in a road accident in northern Mexico. Sergio Rodriguez/ Reuters
    Reporters next to a crater, measuring 20 metres (65 feet) in diameter, which was caused by a blast, in a road near Monclova, in the northern state of Coahuila, Mexico, September, 2007. Dozens of people died when a trailer-truck loaded with highly flammable chemicals exploded in a road accident in northern Mexico. Sergio Rodriguez/ Reuters
  • The remains of the Monsanto chemical plant in the aftermath of the Texas City Disaster, in which nearly 600 people were killed by an explosion of ammonium nitrate fertiliser being transported by the SS Grandcamp, April 1947. Getty
    The remains of the Monsanto chemical plant in the aftermath of the Texas City Disaster, in which nearly 600 people were killed by an explosion of ammonium nitrate fertiliser being transported by the SS Grandcamp, April 1947. Getty
  • Smoke rising from debris the day after a series of explosions hit a chemical warehouse in the city of Tianjin, in northern China, August, 2015. AFP
    Smoke rising from debris the day after a series of explosions hit a chemical warehouse in the city of Tianjin, in northern China, August, 2015. AFP

Beirut blast: what do we do with the world's ammonium nitrate?


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Both too much and too little has happened in the seven days since the powerful blast that levelled large swaths of Beirut.

Lebanon's Higher Defence Council, chaired by the president and prime minister, has declared the city a disaster zone. The UN says Lebanon is facing a humanitarian catastrophe. A virtual international donor conference on Sunday promised to help, in exchange for an audit of the system. And ordinary Lebanese are clashing with security forces as they rage against the institutions of state.

So, where do we go from here? What are the lessons and the long-term implications of a tragedy that experts have described as one of the biggest non-nuclear explosions in history? Does Beirut’s suffering mean the rest of the world is now forewarned and thereby safer, here on in?

Unfortunately, that is not a given, at least at this juncture. Beirut is just one of several disasters across the world that have involved ammonium nitrate. While combustible, the chemical is reasonably stable unless exposed to high temperatures or to a source of ignition. Cheaply and plentifully produced as pellets, it has been widely used in crop fertilisers for nearly 70 years. It is also used as an industrial explosive in mining.

Beirut and other disasters involving ammonium nitrate won’t lessen the demand for it. In fact, in order to feed the world's growing population, the opposite is true. In April, an authoritative market research study forecast a 3 per cent rise in demand for ammonium nitrate by 2026 on account of the North American agricultural sector as well as increased farming and mining activity in India, China and Australia. This means it is more important than ever to make sure that ammonium nitrate is properly handled.

Taken together with Toulouse, Brazzaville, West and Tianjin, Beirut is the fifth major explosion in a decade involving stored ammonium nitrate

Yet, nearly a century after the first modern disaster involving ammonium nitrate – more than 500 people were killed in Oppau, Germany in 1921 – there don’t seem to be any internationally accepted or enforced regulations for its proper storage and handling.

Consider the grim roll call of disasters comparable to Beirut. The two most often cited are Texas City in the US in 1947 and Tianjin in China in 2015. Both were port cities and both suffered grievously when massive stores of ammonium nitrate blew up. In Texas City, at least 500 died, including the entire volunteer fire department. The disaster, one of the largest explosions in US history, created a 15-foot tidal wave and, as in Beirut, sent a mushroom cloud 2,000 feet into the sky.

In Tianjin, at least 170 people died, many of them firefighters. Large shipping containers were tossed into the air like matchsticks before crumpling like soda cans, and thousands of cars were incinerated in the resulting fires. The explosion was so big it was picked up by a satellite orbiting the Earth.

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Three other disasters involving ammonium nitrate in the past decade are also worth noting. The 2013 explosion at a fertiliser factory in West, another city in the American state of Texas, took less of a toll in terms of human life, but had the force of a small earthquake. Similarly, the 2001 blast in a fertiliser factory in Toulouse, France had a relatively small toll but shattered windows several kilometres away and left a huge crater. And finally, the 2012 explosion in a Brazzaville, Congo ammunition depot.

An EU-funded evaluation subsequently noted that the Brazzaville incident started as a deflagration rather than a detonation, and it was only when the fire reached the stockpile of ammonium nitrate that a huge “high-order” explosion occurred. At least 300 people were killed and more than 2,500 injured. The blast flattened infrastructure and buildings in Brazzaville, leaving more than 120,000 homeless.

Taken together with Toulouse, Brazzaville, West and Tianjin, Beirut is the fifth major explosion in a decade involving stored ammonium nitrate. In both of the other deadly accidents since 2000 – Ryongchon, North Korea in 2004 and Monclova, Mexico in 2007 – the chemical was in the process of being transported. Accordingly, it is not unreasonable to focus on safety protocols for the storage and management of ammonium nitrate.

Might Beirut become a call to action? Texas City, Toulouse and West each served as such, in different ways. Texas City led to new regulations for the manufacturing and transport of chemicals, particularly safer containers for ammonium nitrate. Toulouse led to stricter controls in Europe for ammonium nitrate production.

And after West, the US Environmental Protection Agency put in place the Chemical Disaster Rule, a suite of disaster prevention and preparedness measures for chemical plants. The Rule is meant to ensure better co-ordination with first responders and bolster community access to information about chemical hazards in their neighbourhood.

But late last year, the Trump administration scaled back the Chemical Disaster Rule, eliminating many of the safeguards and weakening others to the point of ineffectualness. Environmental campaigners have launched a legal challenge against the administration.

Until the courts pronounce, it is fair to say the US has fewer federal regulatory protections than a year ago against potentially hazardous chemicals like ammonium nitrate. Thus far, the issue has been raised largely by activists and scientists. But after the disaster in Beirut, perhaps there will be renewed attention to regulatory lapses in the US and around the world.

It should not take a great tragedy like the one suffered by Lebanon to bring about these changes, but if that is the outcome then at least some good will have come from it.

Rashmee Roshan Lall is a columnist for The National

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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

Three ways to get a gratitude glow

By committing to at least one of these daily, you can bring more gratitude into your life, says Ong.

  • During your morning skincare routine, name five things you are thankful for about yourself.
  • As you finish your skincare routine, look yourself in the eye and speak an affirmation, such as: “I am grateful for every part of me, including my ability to take care of my skin.”
  • In the evening, take some deep breaths, notice how your skin feels, and listen for what your skin is grateful for.
What can victims do?

Always use only regulated platforms

Stop all transactions and communication on suspicion

Save all evidence (screenshots, chat logs, transaction IDs)

Report to local authorities

Warn others to prevent further harm

Courtesy: Crystal Intelligence