In late May, the commander of the Lebanese Army, Joseph Aoun, was received in Paris by the French president Emmanuel Macron. The singular nature of the meeting – presidents don’t normally receive army chiefs from small countries – underlined the importance that France gives to Lebanon’s armed forces as an agent of stability at a time when Lebanon is collapsing economically and socially.
There appears to be a consensus among foreign governments that the army must not be allowed to fragment because of the Lebanese state’s bankruptcy. Indeed, an international conference has been scheduled in Paris for June 17 to support the institution. Soldiers’ salaries are now worth almost nothing because the Lebanese pound has lost around 93 per cent of its value. Last March, Gen Aoun made a much remarked address in which he stated: “The people are hungry, the people are poor and the members of the military are also suffering and are hungry”.
In that same speech, the commander publicly asked the political class, which has remained unable to form a government: “Where are we going? What are you waiting for? What do you plan to do? We have warned more than once of the danger of the situation.” Those remarks highlighted another side of Gen Aoun, that of the socially responsible official, an image the commander doubtless sought to project, given that he remains a prime candidate for Lebanon’s presidency.
The consensus in foreign embassies in Beirut, particularly that of the US, is that bolstering the army is a priority, as it remains the sole multi-sectarian national institution that continues to function relatively efficiently. If the army were to disintegrate, the thinking goes, this could not only have a devastating impact on security and stability, but on the very idea of reconstituting a cohesive state. If the economic catastrophe worsens, partisan groups could begin to protect their own areas of concentration and, conceivably, even form proto-militias to do so.
The US is a major backer of the Lebanese army, though there is a part of the right-wing firmament in Washington that would like to end all American funding to the institution. In June 2020, the congressional Republican Study Committee (RSC), a conservative caucus in the House of Representatives, recommended just that. In a report released at the time, the RSC had affirmed that as the army had not acted against Hezbollah, Washington should discontinue security assistance.
It is possible that the report’s section on Lebanon was written by employees of right-wing Washington think tanks that have influence over Middle East policy. The problem is that nowhere in the document was there any serious assessment of what might happen if funding were stopped, or if another one of the RSC proposals was implemented – that the US should pass legislation prohibiting any taxpayer money to the International Monetary Fund from going to a bailout of Lebanon.
However, from the perspective of the foreign embassies, the answers are all too clear. There is a strong consensus that Lebanon’s breakdown would only benefit Hezbollah, which alone has the means to weather the crisis that the country is facing today. The party would welcome a weakening of the army, which it has always considered a potential rival, even if it does have influence in the institution.
Lebanese army soldiers stand guard at a protest in the town of Antelias. Reuters
Hezbollah also realises that for as long as the army remains a potent institution, the party’s legitimacy as a “national resistance” will be questioned. Many Lebanese insist the armed forces, not the party, should be the sole defender of the country. Even during the civil war, the army remained popular as a remnant of the absent state that was against militia rule, to the extent that Lebanon’s former army commander and current president, Michel Aoun, first built his reputation on this yearning.
For those who argue, simplistically, that the army’s bona fides can only be proven if it opposes Hezbollah, what they are asking for is that the institution risk civil war and rifts within its own ranks to merit outside support. Yet the army is a mirror of Lebanese society, with its sundry sectarian loyalties and tendency to accept compromises to avert dangerous outcomes. Pushing it to take actions that only heighten its contradictions would be irresponsible.
Hezbollah would welcome a weakening of the army
But the armed forces’ effectiveness and broad appeal is not in doubt. As Dana Stroul, the US deputy assistant secretary of defence for the Middle East, recently remarked following a joint exercise between American and Lebanese forces, Washington is “interested in developing a long-term partnership with a national representative institution to provide an alternative to Lebanese Hezbollah.”
Such language irritates the American hardliners, because they argue that far from providing an alternative to Hezbollah, the army colludes with it. Certainly, it has co-ordinated with the party on issues, which is inevitable in a multi-sectarian country like Lebanon. However, what the critics refuse to grasp is that for as long as the army remains in place, it will indeed be seen as a far more consensual alternative to Hezbollah, albeit one the pro-Iranian party will do its best to neutralise.
For now, those demanding a cessation of aid to the Lebanese army are on the sidelines. Those with knowledge of Lebanon know that accelerating the armed forces’ demise would be folly when Lebanon may be entering a ruinous vacuum that could have regional repercussions, and would only reinforce Hezbollah. Western governments still trust their embassies over ideologically driven think tankers.
Michael Young is a Lebanon columnist for The National
UAE tour of the Netherlands
UAE squad: Rohan Mustafa (captain), Shaiman Anwar, Ghulam Shabber, Mohammed Qasim, Rameez Shahzad, Mohammed Usman, Adnan Mufti, Chirag Suri, Ahmed Raza, Imran Haider, Mohammed Naveed, Amjad Javed, Zahoor Khan, Qadeer Ahmed Fixtures:
Monday, 1st 50-over match
Wednesday, 2nd 50-over match
Thursday, 3rd 50-over match
Friday: First practice - 1pm; Second practice - 5pm
Saturday: Final practice - 2pm; Qualifying - 5pm
Sunday: Etihad Airways Abu Dhabi Grand Prix (55 laps) - 5.10pm
Who has lived at The Bishops Avenue?
George Sainsbury of the supermarket dynasty, sugar magnate William Park Lyle and actress Dame Gracie Fields were residents in the 1930s when the street was only known as ‘Millionaires’ Row’.
Then came the international super rich, including the last king of Greece, Constantine II, the Sultan of Brunei and Indian steel magnate Lakshmi Mittal who was at one point ranked the third richest person in the world.
Turkish tycoon Halis Torprak sold his mansion for £50m in 2008 after spending just two days there. The House of Saud sold 10 properties on the road in 2013 for almost £80m.
Other residents have included Iraqi businessman Nemir Kirdar, singer Ariana Grande, holiday camp impresario Sir Billy Butlin, businessman Asil Nadir, Paul McCartney’s former wife Heather Mills.
Hunting park to luxury living
Land was originally the Bishop of London's hunting park, hence the name
The road was laid out in the mid 19th Century, meandering through woodland and farmland
Its earliest houses at the turn of the 20th Century were substantial detached properties with extensive grounds
Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea
Rating: 2.5/5
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.
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
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
PROFILE OF HALAN
Started: November 2017
Founders: Mounir Nakhla, Ahmed Mohsen and Mohamed Aboulnaga
Based: Cairo, Egypt
Sector: transport and logistics
Size: 150 employees
Investment: approximately $8 million
Investors include: Singapore’s Battery Road Digital Holdings, Egypt’s Algebra Ventures, Uber co-founder and former CTO Oscar Salazar
League D:
Azerbaijan, Macedonia, Belarus, Georgia, Armenia, Latvia, Faroe Islands, Luxembourg, Kazakhstan, Moldova, Liechtenstein, Malta, Andorra, Kosovo, San Marino, Gibraltar
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Essentials The flights: You can fly from the UAE to Iceland with one stop in Europe with a variety of airlines. Return flights with Emirates from Dubai to Stockholm, then Icelandair to Reykjavik, cost from Dh4,153 return. The whole trip takes 11 hours. British Airways flies from Abu Dhabi and Dubai to Reykjavik, via London, with return flights taking 12 hours and costing from Dh2,490 return, including taxes. The activities: A half-day Silfra snorkelling trip costs 14,990 Icelandic kronur (Dh544) with Dive.is. Inside the Volcano also takes half a day and costs 42,000 kronur (Dh1,524). The Jokulsarlon small-boat cruise lasts about an hour and costs 9,800 kronur (Dh356). Into the Glacier costs 19,500 kronur (Dh708). It lasts three to four hours. The tours: It’s often better to book a tailor-made trip through a specialist operator. UK-based Discover the World offers seven nights, self-driving, across the island from £892 (Dh4,505) per person. This includes three nights’ accommodation at Hotel Husafell near Into the Glacier, two nights at Hotel Ranga and two nights at the Icelandair Hotel Klaustur. It includes car rental, plus an iPad with itinerary and tourist information pre-loaded onto it, while activities can be booked as optional extras. More information inspiredbyiceland.com
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.
Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
THE DETAILS
Deadpool 2
Dir: David Leitch
Starring: Ryan Reynolds, Josh Brolin, Justin Dennison, Zazie Beetz