Anti Hezbollah protesters shout slogans and hold placards with the UN Resolution 1559, which was adopted in Sept 2004, that called for disarmament of all Lebanese and non-Lebanese militias, during a sit-in against Hezbollah and Iran in front the UN headquarters, in Beirut, Lebanon, July 24. Hussein Malla/ AP
Anti Hezbollah protesters shout slogans and hold placards with the UN Resolution 1559, which was adopted in Sept 2004, that called for disarmament of all Lebanese and non-Lebanese militias, during a sit-in against Hezbollah and Iran in front the UN headquarters, in Beirut, Lebanon, July 24. Hussein Malla/ AP
Anti Hezbollah protesters shout slogans and hold placards with the UN Resolution 1559, which was adopted in Sept 2004, that called for disarmament of all Lebanese and non-Lebanese militias, during a sit-in against Hezbollah and Iran in front the UN headquarters, in Beirut, Lebanon, July 24. Hussein Malla/ AP
Anti Hezbollah protesters shout slogans and hold placards with the UN Resolution 1559, which was adopted in Sept 2004, that called for disarmament of all Lebanese and non-Lebanese militias, during a s

Lebanon's sectarian divides are deep, but most in the country want neutrality


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Earlier this month Lebanon’s Maronite Christian patriarch Bishara Al Rai made the first of a series of sermons in which he issued an appeal for Lebanon to be a neutral country and for this neutrality to be recognised internationally. The appeal has opened up fault lines within the country’s sectarian order, placing Hezbollah and many officials in the Shia community in a quandary.

At the heart of the patriarch’s thinking is the fact that today Lebanon is widely perceived in the region and outside it as having fallen under the control of Iran and Hezbollah. Because of this, no Arab country, including historically, supporters from the Gulf, has intervened to assist Lebanon as it faces a major financial crisis and the prospective collapse of its economy.

Yet to reduce Patriarch Rai’s thinking to a matter of money would be a mistake. It goes beyond that to include a conviction about Lebanon’s nature. “Today, Lebanon has become isolated from the whole world,” he stated on July 14. “This is not our identity. Our identity is positive and constructive neutrality, not a warrior Lebanon,” he added, in a clear reference to Hezbollah’s militancy.

The patriarch was harking back to a founding principle of post-Independence Lebanon, one integrated into the defining National Pact agreed in August 1943 between the leading Maronite and Sunni politicians in the country at the time, Bishara Al Khoury and Riad Al Solh.

Among the things they decided was that Lebanon would have an “Arab face” but would also be independent. By this they meant the country would remain at an equal distance from France, then still the mandatory power, and the Arab world. Christians would not seek French or Western involvement in Lebanese affairs, and Sunni Muslims would avoid unification schemes with other Arab states.

Lebanon's Christian Maronite patriarch Beshara Rai (R) meets with France's Foreign Minister Jean-Yves Le Drian in Bekerke north of Beirut on July 23 AFP
Lebanon's Christian Maronite patriarch Beshara Rai (R) meets with France's Foreign Minister Jean-Yves Le Drian in Bekerke north of Beirut on July 23 AFP

This idea of Lebanon as “tilting neither East nor West” took on a more positive role in the years following independence, when Lebanon’s wealth was built on its being a link between East and West. The country was a regional entrepot that benefited financially and politically from its economic accessibility and being on good terms with most of the broader regional and global alignments.

Short of engaging in a civil war, the best that Hezbollah's Lebanese opponents can do is reassert preferences for the country that are well anchored in a national consensus

Therefore, in tying Lebanon’s disastrous economic situation today to the fact that it has abandoned its openness to all sides, Patriarch Rai was implicitly pointing a finger at Hezbollah, which has driven the country into the pro-Iran camp, with its myriad enmities. Following his appeal, local and foreign politicians opposed to Iran’s hold over Lebanon met with the patriarch and many backed his views.

The political and sectarian dividing lines were very clear. Hezbollah and members of the clergy supportive of the party criticised the patriarch’s appeal. Christian politicians allied with Hezbollah, such as President Michel Aoun and his son-in-law Gebran Bassil, were in a bind. While they could not openly oppose their community’s religious leader, they added caveats underlining their lack of enthusiasm for what he had said, against the views of many other Christians.

Some will focus on whether the patriarch’s initiative has any chance of being implemented. The simple answer is no, not in a country where Hezbollah plays a leading political role and intends to keep Lebanon within the Iran-led “axis of resistance.” However, the patriarch did throw a stone into the hitherto serene pond of Hezbollah’s highhandedness in Lebanon. Nor was this new.

The first challenge to Hezbollah’s and Syria’s vision for Lebanon came during the years of the late prime minister Rafik Hariri. At the time, Hariri’s ideal echoed the post-Independence republic—that of a country that would become the region’s business centre, attract outside investment, and appeal to the Arab world and the West. Standing against this was the preference of Hezbollah and Syria for a garrison state that would focus on opposing Israel and the US.

  • A bomb expert from the Lebanese army inspects an unexploded ordnance inside a home in Hebarieh village, after reported Israeli bombardment of the Shebaa Farms area. AFP
    A bomb expert from the Lebanese army inspects an unexploded ordnance inside a home in Hebarieh village, after reported Israeli bombardment of the Shebaa Farms area. AFP
  • A bomb expert from the Lebanese army inspects an unexploded ordnance inside a home in Hebarieh village, after reported Israeli bombardment of the Shebaa Farms area. AFP
    A bomb expert from the Lebanese army inspects an unexploded ordnance inside a home in Hebarieh village, after reported Israeli bombardment of the Shebaa Farms area. AFP
  • Smoke billows above the edges of southern Lebanon's Kfarchouba village. AFP
    Smoke billows above the edges of southern Lebanon's Kfarchouba village. AFP
  • Smoke billows above the edges of southern Lebanon's Kfarchouba village. AFP
    Smoke billows above the edges of southern Lebanon's Kfarchouba village. AFP
  • Smoke billows above the edges of southern Lebanon's Kfarchouba village after reported Israeli bombardment of Shebaa Farms. AFP
    Smoke billows above the edges of southern Lebanon's Kfarchouba village after reported Israeli bombardment of Shebaa Farms. AFP
  • A convoy of the United Nations peacekeeping force (UNIFIL) patrols in the vicinity of the Kfar Kila village in southern Lebanon. AFP
    A convoy of the United Nations peacekeeping force (UNIFIL) patrols in the vicinity of the Kfar Kila village in southern Lebanon. AFP
  • An Israeli soldier stands guard next to an Iron Dome anti-missile system. Reuters
    An Israeli soldier stands guard next to an Iron Dome anti-missile system. Reuters
  • Smoke billows above the hills of Kfarchouba in the Shebaa Farms area. AFP
    Smoke billows above the hills of Kfarchouba in the Shebaa Farms area. AFP

These two visions clashed and in 2005 when Hariri was about to lead a political alliance in legislative elections that could have challenged Syria’s hold on Lebanon he was assassinated. In the aftermath of his killing, Hezbollah sought to reverse the uprising of 2005 that had forced Syria to withdraw from the country, and it began asserting its hegemony over Lebanese institutions.

This push was accompanied by the imposition of Iranian priorities. The party intervened in the Syrian conflict on behalf of the Assad regime in 2013, though it had previously agreed with its Lebanese partners to a policy of “distanciation” that would preclude such an action.

Hezbollah’s main agenda is to keep Lebanon in the Iranian orbit, whatever the price. However, what Patriarch Rai has done is to rip away the facade the party had imposed on all, making it clear that Hezbollah’s model is one that many Lebanese oppose. While the party claims to be a “national resistance,” neutrality towards regional conflicts appears to be much more enticing for many Lebanese.

Does this matter? Short of engaging in a civil war, the best that Hezbollah’s Lebanese opponents can do is reassert preferences for the country that are well anchored in a national consensus. Hezbollah can intimidate those with whom it disagrees but it cannot change minds. It is to Patriarch Rai’s credit that he has shown that the party’s sway over Lebanon is more fragile than it appears, even as his appeal offers a stinging riposte to those in Israel and the US who insist that Lebanon and Hezbollah are one and the same.

Michael Young is editor of Diwan, the blog of the Carnegie Middle East programme, in Beirut

Stage results

1. Julian Alaphilippe (FRA) Deceuninck-QuickStep  4:39:05

2. Michael Matthews (AUS) Team BikeExchange 0:00:08

3. Primoz Roglic (SLV) Jumbo-Visma same time 

4. Jack Haig (AUS) Bahrain Victorious s.t  

5. Wilco Kelderman (NED) Bora-Hansgrohe s.t  

6. Tadej Pogacar (SLV) UAE Team Emirates s.t 

7. David Gaudu (FRA) Groupama-FDJ s.t

8. Sergio Higuita Garcia (COL) EF Education-Nippo s.t     

9. Bauke Mollema (NED) Trek-Segafredo  s.t

10. Geraint Thomas (GBR) Ineos Grenadiers s.t

War 2

Director: Ayan Mukerji

Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana

Rating: 2/5

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

COMPANY%20PROFILE
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The BIO

Favourite piece of music: Verdi’s Requiem. It’s awe-inspiring.

Biggest inspiration: My father, as I grew up in a house where music was constantly played on a wind-up gramophone. I had amazing music teachers in primary and secondary school who inspired me to take my music further. They encouraged me to take up music as a profession and I follow in their footsteps, encouraging others to do the same.

Favourite book: Ian McEwan’s Atonement – the ending alone knocked me for six.

Favourite holiday destination: Italy - music and opera is so much part of the life there. I love it.

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

Which honey takes your fancy?

Al Ghaf Honey

The Al Ghaf tree is a local desert tree which bears the harsh summers with drought and high temperatures. From the rich flowers, bees that pollinate this tree can produce delicious red colour honey in June and July each year

Sidr Honey

The Sidr tree is an evergreen tree with long and strong forked branches. The blossom from this tree is called Yabyab, which provides rich food for bees to produce honey in October and November. This honey is the most expensive, but tastiest

Samar Honey

The Samar tree trunk, leaves and blossom contains Barm which is the secret of healing. You can enjoy the best types of honey from this tree every year in May and June. It is an historical witness to the life of the Emirati nation which represents the harsh desert and mountain environments

Greatest Royal Rumble results

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AJ Styles remains WWE World Heavyweight champion after he and Shinsuke Nakamura are both counted out

The Undertaker beats Rusev in a casket match

Brock Lesnar retains the WWE Universal title against Roman Reigns in a steel cage match

Braun Strowman won the 50-man Royal Rumble by eliminating Big Cass last

Company%C2%A0profile
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FFP EXPLAINED

What is Financial Fair Play?
Introduced in 2011 by Uefa, European football’s governing body, it demands that clubs live within their means. Chiefly, spend within their income and not make substantial losses.

What the rules dictate?
The second phase of its implementation limits losses to €30 million (Dh136m) over three seasons. Extra expenditure is permitted for investment in sustainable areas (youth academies, stadium development, etc). Money provided by owners is not viewed as income. Revenue from “related parties” to those owners is assessed by Uefa's “financial control body” to be sure it is a fair value, or in line with market prices.

What are the penalties?
There are a number of punishments, including fines, a loss of prize money or having to reduce squad size for European competition – as happened to PSG in 2014. There is even the threat of a competition ban, which could in theory lead to PSG’s suspension from the Uefa Champions League.

W.
Wael Kfoury
(Rotana)

Company%20profile
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Belong%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Michael%20Askew%20and%20Matthew%20Gaziano%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20Technology%3Cbr%3E%3Cstrong%3ETotal%20funding%3A%3C%2Fstrong%3E%20%243.5%20million%20from%20crowd%20funding%20and%20angel%20investors%3Cstrong%3E%3Cbr%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2012%3C%2Fp%3E%0A
The%20specs
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Ruwais timeline

1971 Abu Dhabi National Oil Company established

1980 Ruwais Housing Complex built, located 10 kilometres away from industrial plants

1982 120,000 bpd capacity Ruwais refinery complex officially inaugurated by the founder of the UAE Sheikh Zayed

1984 Second phase of Ruwais Housing Complex built. Today the 7,000-unit complex houses some 24,000 people.  

1985 The refinery is expanded with the commissioning of a 27,000 b/d hydro cracker complex

2009 Plans announced to build $1.2 billion fertilizer plant in Ruwais, producing urea

2010 Adnoc awards $10bn contracts for expansion of Ruwais refinery, to double capacity from 415,000 bpd

2014 Ruwais 261-outlet shopping mall opens

2014 Production starts at newly expanded Ruwais refinery, providing jet fuel and diesel and allowing the UAE to be self-sufficient for petrol supplies

2014 Etihad Rail begins transportation of sulphur from Shah and Habshan to Ruwais for export

2017 Aldar Academies to operate Adnoc’s schools including in Ruwais from September. Eight schools operate in total within the housing complex.

2018 Adnoc announces plans to invest $3.1 billion on upgrading its Ruwais refinery 

2018 NMC Healthcare selected to manage operations of Ruwais Hospital

2018 Adnoc announces new downstream strategy at event in Abu Dhabi on May 13

Source: The National

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

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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
A new relationship with the old country

Treaty of Friendship between the United Kingdom of Great Britain and Northern Ireland and the United Arab Emirates

The United kingdom of Great Britain and Northern Ireland and the United Arab Emirates; Considering that the United Arab Emirates has assumed full responsibility as a sovereign and independent State; Determined that the long-standing and traditional relations of close friendship and cooperation between their peoples shall continue; Desiring to give expression to this intention in the form of a Treaty Friendship; Have agreed as follows:

ARTICLE 1 The relations between the United Kingdom of Great Britain and Northern Ireland and the United Arab Emirates shall be governed by a spirit of close friendship. In recognition of this, the Contracting Parties, conscious of their common interest in the peace and stability of the region, shall: (a) consult together on matters of mutual concern in time of need; (b) settle all their disputes by peaceful means in conformity with the provisions of the Charter of the United Nations.

ARTICLE 2 The Contracting Parties shall encourage education, scientific and cultural cooperation between the two States in accordance with arrangements to be agreed. Such arrangements shall cover among other things: (a) the promotion of mutual understanding of their respective cultures, civilisations and languages, the promotion of contacts among professional bodies, universities and cultural institutions; (c) the encouragement of technical, scientific and cultural exchanges.

ARTICLE 3 The Contracting Parties shall maintain the close relationship already existing between them in the field of trade and commerce. Representatives of the Contracting Parties shall meet from time to time to consider means by which such relations can be further developed and strengthened, including the possibility of concluding treaties or agreements on matters of mutual concern.

ARTICLE 4 This Treaty shall enter into force on today’s date and shall remain in force for a period of ten years. Unless twelve months before the expiry of the said period of ten years either Contracting Party shall have given notice to the other of its intention to terminate the Treaty, this Treaty shall remain in force thereafter until the expiry of twelve months from the date on which notice of such intention is given.

IN WITNESS WHEREOF the undersigned have signed this Treaty.

DONE in duplicate at Dubai the second day of December 1971AD, corresponding to the fifteenth day of Shawwal 1391H, in the English and Arabic languages, both texts being equally authoritative.

Signed

Geoffrey Arthur  Sheikh Zayed

Wicked: For Good

Director: Jon M Chu

Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater

Rating: 4/5

Attacks on Egypt’s long rooted Copts

Egypt’s Copts belong to one of the world’s oldest Christian communities, with Mark the Evangelist credited with founding their church around 300 AD. Orthodox Christians account for the overwhelming majority of Christians in Egypt, with the rest mainly made up of Greek Orthodox, Catholics and Anglicans.

The community accounts for some 10 per cent of Egypt’s 100 million people, with the largest concentrations of Christians found in Cairo, Alexandria and the provinces of Minya and Assiut south of Cairo.

Egypt’s Christians have had a somewhat turbulent history in the Muslim majority Arab nation, with the community occasionally suffering outright persecution but generally living in peace with their Muslim compatriots. But radical Muslims who have first emerged in the 1970s have whipped up anti-Christian sentiments, something that has, in turn, led to an upsurge in attacks against their places of worship, church-linked facilities as well as their businesses and homes.

More recently, ISIS has vowed to go after the Christians, claiming responsibility for a series of attacks against churches packed with worshippers starting December 2016.

The discrimination many Christians complain about and the shift towards religious conservatism by many Egyptian Muslims over the last 50 years have forced hundreds of thousands of Christians to migrate, starting new lives in growing communities in places as far afield as Australia, Canada and the United States.

Here is a look at major attacks against Egypt's Coptic Christians in recent years:

November 2: Masked gunmen riding pickup trucks opened fire on three buses carrying pilgrims to the remote desert monastery of St. Samuel the Confessor south of Cairo, killing 7 and wounding about 20. IS claimed responsibility for the attack.

May 26, 2017: Masked militants riding in three all-terrain cars open fire on a bus carrying pilgrims on their way to the Monastery of St. Samuel the Confessor, killing 29 and wounding 22. ISIS claimed responsibility for the attack.

April 2017Twin attacks by suicide bombers hit churches in the coastal city of Alexandria and the Nile Delta city of Tanta. At least 43 people are killed and scores of worshippers injured in the Palm Sunday attack, which narrowly missed a ceremony presided over by Pope Tawadros II, spiritual leader of Egypt Orthodox Copts, in Alexandria's St. Mark's Cathedral. ISIS claimed responsibility for the attacks.

February 2017: Hundreds of Egyptian Christians flee their homes in the northern part of the Sinai Peninsula, fearing attacks by ISIS. The group's North Sinai affiliate had killed at least seven Coptic Christians in the restive peninsula in less than a month.

December 2016A bombing at a chapel adjacent to Egypt's main Coptic Christian cathedral in Cairo kills 30 people and wounds dozens during Sunday Mass in one of the deadliest attacks carried out against the religious minority in recent memory. ISIS claimed responsibility.

July 2016Pope Tawadros II says that since 2013 there were 37 sectarian attacks on Christians in Egypt, nearly one incident a month. A Muslim mob stabs to death a 27-year-old Coptic Christian man, Fam Khalaf, in the central city of Minya over a personal feud.

May 2016: A Muslim mob ransacks and torches seven Christian homes in Minya after rumours spread that a Christian man had an affair with a Muslim woman. The elderly mother of the Christian man was stripped naked and dragged through a street by the mob.

New Year's Eve 2011A bomb explodes in a Coptic Christian church in Alexandria as worshippers leave after a midnight mass, killing more than 20 people.