As efforts intensify to negotiate a lasting ceasefire in Libya's long-running civil war, the one country that has most to lose from any cessation of hostilities is Turkey.
Ever since President Recep Tayyip Erdogan took a gamble to intervene in the Libyan conflict in January, Turkey’s involvement has helped to prevent the UN-backed Government of National Accord suffering certain defeat at the hands of the Libyan National Army led by Field Marshal Khalifa Haftar.
At the time the first Turkish reinforcements began to arrive at the start of the year, forces loyal to GNA Prime Minister Fayez Al Sarraj were on the defensive, with the LNA closing in on the capital Tripoli.
Turkish President Recep Tayyip Erdogan, right, and Libyan Prime Minister Fayez Al Sarraj arrive for a joint press conference in Ankara this week. AFP
Moreover, attempts by the GNA and its backers to advance deeper into territory held by Mr Haftar’s forces in eastern Libya have encountered stiff resistance from the LNA, which is backed by a number of international players including Russia and Egypt. There were reports this week that Russian warplanes were in action at the strategically important city of Sirte, once the stronghold of the country’s former dictator Col Muammar Qaddafi. In recent weeks, GNA forces have been attempting to capture Sirte as well as the Jafra military base and oil terminals.
Western diplomats monitoring developments on the ground believe that the GNA and its backers have launched their assault on Sirte, located 500 kilometres to the east of Tripoli, to prevent Russia from pressing ahead with attempts to establish a permanent presence at Al Watiya Air Base.
GNA's move to capture Sirte has been deemed a red line by both Cairo and Moscow, which might explain reports that a Russian MiG-29 fighter, said to have been loaned to Mr Haftar’s forces, was involved in an attack on GNA positions on the outskirts of the city, killing 10 people. In addition, Egyptian forces are reported to have undertaken a massive deployment on the border with Libya, a move designed to send a message to both the GNA and Ankara that Cairo is fully supportive of the LNA cause.
This resistance represents a serious setback for Ankara, as it suggests that, by failing to capture the oil facilities of eastern Libya, Mr Erdogan's military gamble in Libya could end in failure. This might explain why Turkey has so far been reluctant to support the latest ceasefire initiative led by Egyptian President Abdel Fattah El Sisi.
A fighters loyal to the internationally recognised Libyan Government of National Accord (GNA) shoots fires a truck-mounted gun during clashes with forces loyal to strongman Khalifa Haftar in the capital Tripoli's suburb of Ain Zara. AFP
A fighter loyal to the internationally recognised Libyan Government of National Accord (GNA) fires his gun during clashes with forces loyal to strongman Khalifa Haftar in the capital Tripoli's suburb of Ain Zara. AFP
A fighters loyal to the internationally recognised Libyan Government of National Accord (GNA) shoots fires a truck-mounted gun during clashes with forces loyal to strongman Khalifa Haftar in the capital Tripoli's suburb of Ain Zara. AFP
A fighter loyal to the internationally recognised Libyan Government of National Accord (GNA) fires his gun during clashes with forces loyal to strongman Khalifa Haftar in the capital Tripoli's suburb of Ain Zara. AFP
A fighter loyal to the internationally recognised Libyan Government of National Accord (GNA) fires trhough a hole in a wall during clashes with forces loyal to strongman Khalifa Haftar in the capital Tripoli's suburb of Ain Zara. AFP
Fighters loyal to the internationally recognised Libyan Government of National Accord (GNA) gather during clashes with forces loyal to strongman Khalifa Haftar in the capital Tripoli's suburb of Ain Zara. AFP
Fighters loyal to the internationally recognised Libyan Government of National Accord (GNA) gather during clashes with forces loyal to strongman Khalifa Haftar in the capital Tripoli's suburb of Ain Zara. AFP
Fighters loyal to the internationally recognised Libyan Government of National Accord (GNA) gather during clashes with forces loyal to strongman Khalifa Haftar in the capital Tripoli's suburb of Ain Zara. AFP
A fighters loyal to the internationally recognised Libyan Government of National Accord (GNA) shoots fires his rifle during clashes with forces loyal to strongman Khalifa Haftar in the capital Tripoli's suburb of Ain Zara. AFP
A fighters loyal to the internationally recognised Libyan Government of National Accord (GNA) shoots fires his rifle as others take position behind a wall during clashes with forces loyal to strongman Khalifa Haftar in the capital Tripoli's suburb of Ain Zara. AFP
Mr El Sisi's call, which has resulted in Libya’s warring parties entering their third round of talks overseen by the UN support mission there, has received strong international backing.
US Secretary of State Mike Pompeo has welcomed the resumption of talks and urged swift negotiations to achieve a truce. "The agreement between the GNA and LNA to re-enter UN security talks was a good first step, very positive," Mr Pompeo said. "Quick and good-faith negotiations are now required to implement a ceasefire and relaunch the UN-led intra-Libyan political talks." US President Donald Trump also had a phone call with Mr El Sisi in which he praised the Egyptian leader's efforts to "promote political reconciliation and de-escalation in Libya", and discussed ways to ensure the departure of all foreign forces from Libya.
In addition, Russia and the UAE have welcomed the initiative, while Germany said it was key to achieving peace.
UN Envoy for Libya Ghassan Salame holds a press briefing during UN-brokered military talks. AFP
Smoke rises from a port of Tripoli, Libya after being attacked. REUTERS
Ghassan Salame (C), special representative of the United Nations Secretary-General and head of the United Nations Support Mission in Libya, leaves a press stakeout after informing the media about new meeting round of the 5+5 Libyan Joint Military Commission, at the European headquarters of the United Nations in Geneva, Switzerland. EPA
Ghassan Salame, special representative of the United Nations Secretary-General and head of the United Nations Support Mission in Libya, informs the media about a new meeting round of the 5+5 Libyan Joint Military Commission, during a press stakeout, at the European headquarters of the United Nations in Geneva, Switzerland. EPA
Ghassan Salame, special representative of the United Nations Secretary-General and head of the United Nations Support Mission in Libya, arrives for a press stakeout to inform the media on a new meeting round of the 5+5 Libyan Joint Military Commission, at the European headquarters of the United Nations in Geneva, Switzerland. EPA
Ghassan Salame (R), special representative of the United Nations Secretary-General and head of the United Nations Support Mission in Libya, informs the media about a new meeting round of the 5+5 Libyan Joint Military Commission, during a press stakeout, at the European headquarters of the United Nations in Geneva, Switzerland. EPA
Ghassan Salame, special representative of the United Nations Secretary-General and head of the United Nations Support Mission in Libya, informs the media about a new meeting round of the 5+5 Libyan Joint Military Commission, during a press stakeout, at the European headquarters of the United Nations in Geneva, Switzerland. EPA
Smoke rises from a port in Tripoli, Libya after being attacked. REUTERS
Smoke rises from a port of Tripoli after being attacked in Tripoli, Libya. REUTERS
Consequently, Turkey is the only country that has dismissed the proposal, which suggests Ankara is aware that any lasting agreement could mean that its military intervention has failed to achieve its goals.
Mr Erdogan’s initial justification to intervene was partly his desire to back the Islamist elements in the GNA which, if successful, might lead to the detrimental creation of another Muslim Brotherhood regime on the shores of North Africa – similar to the one Mohammed Morsi headed in Egypt from 2012-13.
Another important factor in Ankara’s decision was to further its claim to vast oil and gas reserves in the Eastern Mediterranean. This week, Ankara announced it had designated seven licensed areas in the disputed region that it intends to use for exploration and drilling under the terms of the recent energy pact negotiated with the GNA. But as has been the case with its military involvement in Syria, Ankara’s attempts to increase its influence in Libya has met with stiff resistance from other powers.
A Turkish-backed fighter from the Free Syrian Army exercises with his group's flag during military training in preparation for an anticipated Turkish incursion targeting Syrian Kurdish fighters, near Azaz, in north Syria. AP Photo
A fighter from Turkish-backed forces of the Free Syrian Army fires a heavy machine gun during military training maneuvers in preparation for an anticipated Turkish incursion targeting Syrian Kurdish fighters, near Azaz, in north Syria. AP Photo
Turkish-backed Syrian rebel fighters head to an area near the Syrian-Turkish border north of Aleppo. AFP
Turkish-backed forces from the Free Syrian Army, stand in formation during military maneuvers in preparation for an anticipated Turkish incursion targeting Syrian Kurdish fighters, near Azaz town, north Syria. AP Photo
A man holds a Turkish flag as he stands next to a map showing Turkey's suggested operation in Syria, at the border between Turkey and Syria, in Akcakale, Sanliurfa province, southeastern Turkey. AP Photo
Turkish-backed Syrian rebel fighters gather near the Syrian-Turkish border north of Aleppo. AFP
A member of Kurdish security forces stands guard during a demonstration by Syrian Kurds against Turkish threats next to a base for the US-led international coalition on the outskirts of Ras al-Ain town in Syria's Hasakeh province near the Turkish border. AFP
Turkish army howitzers are positioned on the Turkish-Syrian border, near the southeastern town of Akcakale in Sanliurfa province, Turkey. Reuters
Turkish-backed Syrian fighters gather near the Syrian-Turkish border north of Aleppo. AFP
Turkish-backed Syrian rebel fighters gather near the Syrian-Turkish border north of Aleppo. AFP
A fighter from the Syrian Democratic Forces, SDF, flashes the victory sign during a demonstration against possible Turkish military operation on their areas, at the Syrian-Turkish border, in Ras al-Ayn, Syria. AP Photo
Fighters of the Syrian Democratic Forces, SDF, march during a demonstration against possible Turkish military operation in their areas in Al-Qahtaniya, Syria. AP Photo
In Syria, where Turkey’s primary objective has been to prevent the establishment of autonomous Kurdish regions close to its southern border, Ankara has managed to reach an understanding with Moscow that allows each power to enjoy separate areas of influence.
Whether the two parties can reach a similar accommodation in Libya, though, is another proposition entirely, not least because there are already signs that the GNA is tiring of Turkey’s constant meddling in its affairs. And so long as Turkey refuses to participate in the peace process, the more likely it is that Mr Erdogan will come to rue the day he ever decided to embark on his Libyan adventure.
Con Coughlin is the Telegraph’s defence and foreign affairs editor
Tamkeen's offering
Option 1: 70% in year 1, 50% in year 2, 30% in year 3
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
Navdeep Suri, India's Ambassador to the UAE
There has been a longstanding need from the Indian community to have a religious premises where they can practise their beliefs. Currently there is a very, very small temple in Bur Dubai and the community has outgrown this. So this will be a major temple and open to all denominations and a place should reflect India’s diversity.
It fits so well into the UAE’s own commitment to tolerance and pluralism and coming in the year of tolerance gives it that extra dimension.
What we will see on April 20 is the foundation ceremony and we expect a pretty broad cross section of the Indian community to be present, both from the UAE and abroad. The Hindu group that is building the temple will have their holiest leader attending – and we expect very senior representation from the leadership of the UAE.
When the designs were taken to the leadership, there were two clear options. There was a New Jersey model with a rectangular structure with the temple recessed inside so it was not too visible from the outside and another was the Neasden temple in London with the spires in its classical shape. And they said: look we said we wanted a temple so it should look like a temple. So this should be a classical style temple in all its glory.
It is beautifully located - 30 minutes outside of Abu Dhabi and barely 45 minutes to Dubai so it serves the needs of both communities.
This is going to be the big temple where I expect people to come from across the country at major festivals and occasions.
It is hugely important – it will take a couple of years to complete given the scale. It is going to be remarkable and will contribute something not just to the landscape in terms of visual architecture but also to the ethos. Here will be a real representation of UAE’s pluralism.
Why it pays to compare
A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.
Route 1: bank transfer
The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.
Total cost: Dh567.25 - around 2.9 per cent of the total amount
Total received: €4,670.30
Route 2: online platform
The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.
Total cost: Dh74.10, around 0.4 per cent of the transaction
Total received: €4,756
The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.
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
Fly from Dubai or Abu Dhabi to Chiang Mai in Thailand, via Bangkok, before taking a five-hour bus ride across the Laos border to Huay Xai. The land border crossing at Huay Xai is a well-trodden route, meaning entry is swift, though travellers should be aware of visa requirements for both countries.
Flights from Dubai start at Dh4,000 return with Emirates, while Etihad flights from Abu Dhabi start at Dh2,000. Local buses can be booked in Chiang Mai from around Dh50
Day 5, Abu Dhabi Test: At a glance
Moment of the day When Dilruwan Perera dismissed Yasir Shah to end Pakistan’s limp resistance, the Sri Lankans charged around the field with the fevered delirium of a side not used to winning. Trouble was, they had not. The delivery was deemed a no ball. Sri Lanka had a nervy wait, but it was merely a stay of execution for the beleaguered hosts.
Stat of the day – 5 Pakistan have lost all 10 wickets on the fifth day of a Test five times since the start of 2016. It is an alarming departure for a side who had apparently erased regular collapses from their resume. “The only thing I can say, it’s not a mitigating excuse at all, but that’s a young batting line up, obviously trying to find their way,” said Mickey Arthur, Pakistan’s coach.
The verdict Test matches in the UAE are known for speeding up on the last two days, but this was extreme. The first two innings of this Test took 11 sessions to complete. The remaining two were done in less than four. The nature of Pakistan’s capitulation at the end showed just how difficult the transition is going to be in the post Misbah-ul-Haq era.
Credits
Produced by: Colour Yellow Productions and Eros Now Director: Mudassar Aziz Cast: Sonakshi Sinha, Jimmy Sheirgill, Jassi Gill, Piyush Mishra, Diana Penty, Aparshakti Khurrana Star rating: 2.5/5
Fight card
1. Bantamweight: Victor Nunes (BRA) v Siyovush Gulmamadov (TJK)
2. Featherweight: Hussein Salim (IRQ) v Shakhriyor Juraev (UZB)
3. Catchweight 80kg: Rashed Dawood (UAE) v Khamza Yamadaev (RUS)
4. Lightweight: Ho Taek-oh (KOR) v Ronald Girones (CUB)
5. Lightweight: Arthur Zaynukov (RUS) v Damien Lapilus (FRA)
6. Bantamweight: Vinicius de Oliveira (BRA) v Furkatbek Yokubov (RUS)
7. Featherweight: Movlid Khaybulaev (RUS) v Zaka Fatullazade (AZE)
8. Flyweight: Shannon Ross (TUR) v Donovon Freelow (USA)
9. Lightweight: Mohammad Yahya (UAE) v Dan Collins (GBR)
10. Catchweight 73kg: Islam Mamedov (RUS) v Martun Mezhulmyan (ARM)
11. Bantamweight World title: Jaures Dea (CAM) v Xavier Alaoui (MAR)
12. Flyweight World title: Manon Fiorot (FRA) v Gabriela Campo (ARG)