The Lebanese people are fighting against their political class, which includes influential elements supported by the Iranian regime. AP Photo
The Lebanese people are fighting against their political class, which includes influential elements supported by the Iranian regime. AP Photo
The Lebanese people are fighting against their political class, which includes influential elements supported by the Iranian regime. AP Photo
The Lebanese people are fighting against their political class, which includes influential elements supported by the Iranian regime. AP Photo

It is not just the West that is standing up to Iran – but also the people of Lebanon and Iraq


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The US has stepped up pressure on Iran – together with America's three European partners in the nuclear deal that was signed in 2015 to keep Tehran's weapons partially in check. The Donald Trump administration had threatened to impose 25 per cent tariffs on European automobiles if Britain, France, and Germany refused to activate the dispute resolution mechanism in the nuclear deal. This mechanism allows parties to the deal to determine whether Iran is violating the terms of the agreement, opening the door to the possibility of snapping back the United Nations-led sanctions on Tehran, which had been lifted under the agreement.

Iran’s Foreign Minister Mohammad Javad Zarif has reacted with distress, having lost his bet that the Europeans will help Tehran circumvent US sanctions through a financial mechanism long demanded by the regime to allow it to sell its oil. Addressing the Europeans, whom he accused of caving to US “bullying”, he tweeted: “If you want to sell your integrity, go ahead. But DO NOT assume high moral/legal ground.”

The deterioration of relations between Tehran and the European troika will increase the anxiety felt by the regime and shrink its options amid its domestic and regional crisis. Attempts to blackmail the European Union and provoke the US have failed, with the regime blundering time and again, and further sliding into quagmires in Syria, Iraq, Lebanon and Yemen. At the same time, ordinary Iranians have erupted against the regime. Failed also is its bet on the impeachment of Mr Trump or the premature defeat of his re-election bid.

For these reasons, Iran’s leaders have decided to relent in the region and postpone their vengeance against America, while they regroup and contain domestic trouble by cracking down on protests with orders to the Islamic Revolutionary Guard Corps, or IRGC, this week by the top echelons to accomplish the task.

Yet the Trump administration will not sit idly by, especially after Iran increased its uranium enrichment levels and decoupled itself from its nuclear commitments. It is therefore preparing additional measures against Tehran, which would include imposing a financial blockade on Iranian banks led by its central bank. Sources in Tehran say that this could trigger another round of retaliation two weeks from now.

Meanwhile, the regime is adopting a policy of “de-escalation for the sake of dominance” in Lebanon and Iraq, while postponing further activities in Yemen and closely watching what happens to its project in Syria. There are indications it wants to cut its losses in the region and manage the different crises in the interim.

For instance, it does not dare heat up the Lebanese and Iraqi fronts by orchestrating crackdowns against protesters in either country. Distinct uprisings are taking place right now yet they have one common characteristic: their rejection of Iranian dominance, which is being exerted via its proxies. The problem for Iran is that the protesters’ demands are in themselves a coup against the systems of government upheld by Iran in these countries. This translates to an existential battle for the regime’s logic.

In Iraq, the Quds Force – which is part of the IRGC – seems eager to restore its prestige in the wake of the killing of its commander, Qassem Suleimani, by a US drone strike in Baghdad earlier this month. Sources suggest that Mr Suleimani's successor, Esmail Qaani, intends to visit Iraq soon to establish continuity and take over the regional missions assigned to the Quds Force in the region. But Iran's assessment of the situation in Iraq is that regrouping will take time. For this reason, relenting is the name of the game for the moment, even as Iran's key policy remains the same: forcing the withdrawal of all foreign troops from the region.

At the same time, the uprising there seems determined to hold its ground and US troops appear to be staying put for now. The situation in Iraq therefore remains fragile, without any indication that there might be light at the end of the tunnel.

Members of the paramilitary Popular Mobilisation Forces take part in their graduation ceremony at a military camp in Karbala last month. Reuters
Members of the paramilitary Popular Mobilisation Forces take part in their graduation ceremony at a military camp in Karbala last month. Reuters

In Lebanon, the Iranian regime is refusing to surrender Hezbollah’s control – either through the imminent government or on the ground against protesters. But Iranian and Hezbollah leaders worry about the rapid deterioration of the economic situation, affecting their popular base that could turn against them. They are aware that pretending the uprising is against corruption only and not the entire system of government in Lebanon is delusional. But paradoxically, they know that forming a government comprising independent figures means undermining their dominance over Lebanese politics. So they continue to manipulate the form, nature, and orientation of the yet-to-be-formed government.

Their anxiety is justified because the situation is now clearer: there will be no bailouts from outside countries unless the new government includes independent ministers unlinked to the political class. On the other hand, agreeing to form such a reformist government would mean Hezbollah can no longer monopolise decision-making in Lebanon, and Iran’s most important ally in Lebanon and the region would be weakened.

The Lebanese political class – led by Hezbollah's allies the Free Patriotic Movement, or FPM, and Shia group Amal – has been trying to sculpt a government favourable to it but all attempts have been thwarted by the uprising. They brought in Hassan Diab, a technocrat, to form a government outwardly of reformists but actually comprising advisers and aides to the same politicians. But this trick has backfired. Neither the Europeans have been fooled nor the protesters have been intimidated by the tactics of the corrupt and sectarian ruling class. The slogan of the uprising remains "all of them means all of them", meaning to get rid of the entire ruling elite.

The prime minister that Lebanon needs is someone who has experience in managing major entities, a CEO or the chief of a major institution, not a goodhearted person wanting to appease all sides. Lebanon needs a government that includes an equal number of men and women, not a government infused with women who take their orders from men. Lebanon needs a “dream team” that would be bold enough to undertake radical reforms. Even respectable independents will not be fit for purpose, if they are weak or malleable. The dilemma, however, is that such a government will not be acceptable to the entire political class, led by Hezbollah.

Hezbollah’s ally in government, the FPM, is caught between a rock and a hard place. It is possible that it might come under sanctions if the situation continues to hold or if the uprising is forced to turn violent. At the same time, the FPM is losing support within its own base because of the arrogance of some of its leaders.

The uprising, meanwhile, continues against systematic corruption. It is a multi-generational, multi-confessional uprising of people, who have matured early and no longer care about the stunts of politicians, who still think they can stay in power indefinitely. For this reason, it would be a mistake for the army or the security forces to link their fate to that of the political class. Their duty and interests require them to protect the uprising and join hands with its men and women to shape a brighter future for all Lebanese.

Raghida Dergham is the founder and executive chairwoman of the Beirut Institute

Results

5pm: Warsan Lake – Maiden (PA) Dh80,000 (Turf) 2,200m; Winner: Dhaw Al Reef, Sam Hitchcott (jockey), Abdallah Al Hammadi (trainer) 

5.30pm: Al Quadra Lake – Maiden (PA) Dh80,000 (T) 1,600m; Winner: Mrouwah Al Gharbia, Sando Paiva, Abubakar Daud 

6pm: Hatta Lake – Handicap (PA) Dh80,000 (T) 1,600m; Winner: AF Yatroq, George Buckell, Ernst Oertel 

6.30pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 1,600m; Winner: Ashton Tourettes, Adries de Vries, Ibrahim Aseel 

7pm: Abu Dhabi Championship – Listed (PA) Dh180,000 (T) 1,600m; Winner: Bahar Muscat, Antonio Fresu, Ibrahim Al Hadhrami 

7.30pm: Zakher Lake – Rated Conditions (TB) Dh80,000 (T) 1,400m; Winner: Alfareeq, Dane O’Neill, Musabah Al Muhairi.  

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

WHEN TO GO:

September to November or March to May; this is when visitors are most likely to see what they’ve come for.

WHERE TO STAY:

Meghauli Serai, A Taj Safari - Chitwan National Park resort (tajhotels.com) is a one-hour drive from Bharatpur Airport with stays costing from Dh1,396 per night, including taxes and breakfast. Return airport transfers cost from Dh661.

HOW TO GET THERE:

Etihad Airways regularly flies from Abu Dhabi to Kathmandu from around Dh1,500 per person return, including taxes. Buddha Air (buddhaair.com) and Yeti Airlines (yetiairlines.com) fly from Kathmandu to Bharatpur several times a day from about Dh660 return and the flight takes just 20 minutes. Driving is possible but the roads are hilly which means it will take you five or six hours to travel 148 kilometres.

ALRAWABI%20SCHOOL%20FOR%20GIRLS
%3Cp%3ECreator%3A%20Tima%20Shomali%3C%2Fp%3E%0A%3Cp%3EStarring%3A%C2%A0Tara%20Abboud%2C%C2%A0Kira%20Yaghnam%2C%20Tara%20Atalla%3C%2Fp%3E%0A%3Cp%3ERating%3A%204%2F5%3C%2Fp%3E%0A
Gully Boy

Director: Zoya Akhtar
Producer: Excel Entertainment & Tiger Baby
Cast: Ranveer Singh, Alia Bhatt, Kalki Koechlin, Siddhant Chaturvedi​​​​​​​
Rating: 4/5 stars

The biog

Name: Abeer Al Bah

Born: 1972

Husband: Emirati lawyer Salem Bin Sahoo, since 1992

Children: Soud, born 1993, lawyer; Obaid, born 1994, deceased; four other boys and one girl, three months old

Education: BA in Elementary Education, worked for five years in a Dubai school

 

How has net migration to UK changed?

The figure was broadly flat immediately before the Covid-19 pandemic, standing at 216,000 in the year to June 2018 and 224,000 in the year to June 2019.

It then dropped to an estimated 111,000 in the year to June 2020 when restrictions introduced during the pandemic limited travel and movement.

The total rose to 254,000 in the year to June 2021, followed by steep jumps to 634,000 in the year to June 2022 and 906,000 in the year to June 2023.

The latest available figure of 728,000 for the 12 months to June 2024 suggests levels are starting to decrease.

Dengue%20fever%20symptoms
%3Cul%3E%0A%3Cli%3EHigh%20fever%3C%2Fli%3E%0A%3Cli%3EIntense%20pain%20behind%20your%20eyes%3C%2Fli%3E%0A%3Cli%3ESevere%20headache%3C%2Fli%3E%0A%3Cli%3EMuscle%20and%20joint%20pains%3C%2Fli%3E%0A%3Cli%3ENausea%3C%2Fli%3E%0A%3Cli%3EVomiting%3C%2Fli%3E%0A%3Cli%3ESwollen%20glands%3C%2Fli%3E%0A%3Cli%3ERash%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3EIf%20symptoms%20occur%2C%20they%20usually%20last%20for%20two-seven%20days%3C%2Fp%3E%0A
Museum of the Future in numbers
  •  78 metres is the height of the museum
  •  30,000 square metres is its total area
  •  17,000 square metres is the length of the stainless steel facade
  •  14 kilometres is the length of LED lights used on the facade
  •  1,024 individual pieces make up the exterior 
  •  7 floors in all, with one for administrative offices
  •  2,400 diagonally intersecting steel members frame the torus shape
  •  100 species of trees and plants dot the gardens
  •  Dh145 is the price of a ticket
BUNDESLIGA FIXTURES

Friday (all kick-offs UAE time)

Hertha Berlin v Union Berlin (10.30pm)

Saturday

Freiburg v Werder Bremen (5.30pm)

Paderborn v Hoffenheim (5.30pm)

Wolfsburg v Borussia Dortmund (5.30pm)

Borussia Monchengladbach v Bayer Leverkusen (5.30pm)

Bayern Munich v Eintracht Frankfurt (5.30pm)

Sunday

Schalke v Augsburg (3.30pm)

Mainz v RB Leipzig (5.30pm)

Cologne v Fortuna Dusseldorf (8pm)

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EElmawkaa%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Hub71%2C%20Abu%20Dhabi%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Ebrahem%20Anwar%2C%20Mahmoud%20Habib%20and%20Mohamed%20Thabet%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20PropTech%3Cbr%3E%3Cstrong%3ETotal%20funding%3A%3C%2Fstrong%3E%20%24400%2C000%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3E500%20Startups%2C%20Flat6Labs%20and%20angel%20investors%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2012%3Cbr%3E%3C%2Fp%3E%0A

War

Director: Siddharth Anand

Cast: Hrithik Roshan, Tiger Shroff, Ashutosh Rana, Vaani Kapoor

Rating: Two out of five stars 

WWE Super ShowDown results

Seth Rollins beat Baron Corbin to retain his WWE Universal title

Finn Balor defeated Andrade to stay WWE Intercontinental Championship

Shane McMahon defeated Roman Reigns

Lars Sullivan won by disqualification against Lucha House Party

Randy Orton beats Triple H

Braun Strowman beats Bobby Lashley

Kofi Kingston wins against Dolph Zigggler to retain the WWE World Heavyweight Championship

Mansoor Al Shehail won the 50-man Battle Royal

The Undertaker beat Goldberg