The last time I saw Lokman Slim, the Lebanese publisher and independent activist, was a few weeks ago, on a sunny midweek day in Beirut. He was standing next to Riad Al Soloh square, the site of so many protests, smoking a cigarette, holding two pieces of paper in his hand and waiting to go inside a building housing many regional and international studios for one of his live interviews.
I was wearing my mask and several layers when I spotted him, and feared he might not recognise me through it all.
“I recognised you since I saw you taking a picture of the graffiti on the wall,” he said.
We laughed. It had been too long since we had last seen each other. I did not see him again on the way out. I also didn’t know it would be the last time I would see him in the sun.
I met Slim in 2012, as the Syrian revolution was dominating the world’s news, and criticism against Hezbollah, a Lebanese ally of the Syrian regime, was mounting. He was famous for his criticism of Hezbollah. I was a young journalist battling my way onto the scene, with so much to say. He invited me, through my boss at the time, to a round table between Lebanese and Syrian activists in Hamra, Beirut.
We soon became friends on social media. I used to admire him because, me being a recent graduate, in him I saw everything I had hoped to see in my university professors: a critical thinker, a fierce yet calm fighter with a distinguished voice, a listener. I was always amazed by the fact that Slim was a man dealing with politics every day who never interrupted me as I spoke, me the young female journalist squeezing her way into a challenging career.
After our round table, I learned that he was born in Haret Hreik, where in 1990 he founded an independent Lebanese publishing house called Dar Al Jadeed. Many of his and the Dar’s publications were deemed controversial because they stirred discussions, tested ideologies and put forth questions that conservative sections of our society often did not want asked.
He never left Haret Hreik. He continued living there to develop his work and never shied away from his causes – be they political, social or historical. Slim was an eloquent opposition figure. He knew what he was up against.
The fact that he came from Hezbollah’s own Shiite community lent an added layer of authority – but also challenges – to his already-controversial views. Pro-Hezbollah media labelled him as a “Shiite of the US embassy”, a term often used against those who reject Hezbollah’s ideology in an effort to paint them as “traitors”. They published recurring, indirect threats to him and other opposition members at the time. He responded with historical facts, tackling the political psychology of his society and referring back to something stronger that any propaganda: research with analysis based on reason.
And because politics were never enough, his love for Lebanon and Beirut’s memory was so immense that in 2004 he cofounded the Umam Documentation and Research Centre, where he and his team worked on collecting a large portion of resources to document Lebanese history. Preserving history was one of his missions, he used to say repeatedly, because Lebanon has so much history, and to him it was too precious to go to waste.
One of his main causes was to keep the memory of the missing Lebanese in the Syrian regime’s prisons alive. The Syrian revolution was also a cause that he strongly believed in; in 2016, he co-directed the documentary “Tadmor”.
I didn't know it would be the last time I would see him in the sun
In the fall of 2019, during an event in Beirut, I was moderating a panel about memory and history in Beit Beirut, a building which I knew Slim enjoyed so much. After discussing innovation, politics, technology and the memories of Syria, it was time to talk about Beirut.
When I asked him about the role of the memory in the revolution (which was still happening back then), he answered with a smile: “There is no revolution without memory.”
Thought never dies.
A few weeks later, his house in Harit Hreik was in the spotlight when a large group of Hezbollah supporters protested in his garden, asking him and his family to leave, sending them clear messages by hanging papers on the walls outside that said “Lokman Slim, the traitor agent”, “Lokman the Zionist” and “Glory to the one who silences him” – all terms that refer to what would eventually transpire today, his assassination.
Slim was a prominent personality who had no real political aspirations, but only hopes that Lebanon would remain a cultural hub and a space to maintain freedom of thought. It was, for him, a space to share even with those with whom we do not necessarily agree.
With Lokman Slim’s death, Lebanon lost a part of its memory. I’m afraid now that Lebanon is entering an era where all good memories, including those Slim strongly believed in, will be silenced or disappeared, one way or another.
Luna Safwan is a Lebanese freelance journalist who works on press freedom
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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1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
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Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.
“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.
“They were living in perpetual mystery as to how their futures would pan out, and what that would be.
“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.
“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.
“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”
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What are the awards? They honour anyone who has made a contribution to life in Abu Dhabi.
Are they open to only Emiratis? The awards are open to anyone, regardless of age or nationality, living anywhere in the world.
When do nominations close? The process concludes on December 31.
How do I nominate someone? Through the website.
When is the ceremony? The awards event will take place early next year.
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