Homes in were destroyed and their properties looted or burned during the siege of Marawi in the Philippines in 2017. The city had been partially taken over by ISIS loyalists, Maute and Abu Sayyaf. Getty Images
Homes in were destroyed and their properties looted or burned during the siege of Marawi in the Philippines in 2017. The city had been partially taken over by ISIS loyalists, Maute and Abu Sayyaf. Getty Images
Homes in were destroyed and their properties looted or burned during the siege of Marawi in the Philippines in 2017. The city had been partially taken over by ISIS loyalists, Maute and Abu Sayyaf. Get
President Emmanuel Macron may have made headlines with his call to battle Islamist extremism after four people were murdered by assailants purportedly driven by that twisted ideology in France during October, but the necessity for such action is universal. It is so even in South-East Asia, which may come as a surprise to some. The region's roughly 250 million Muslims make up significant minorities in several countries – Singapore, Thailand, the Philippines, Myanmar and Cambodia – but are chiefly concentrated and are the majority in Indonesia and Malaysia: two countries with a reputation for moderation and pluralism.
True, there have been instances of terrorism for years, from the Bali bombings of 2002 and 2005 that killed over 200 people and were perpetrated by Al Qaeda-linked Jemaah Islamiyah, to the 2017 partial takeover of Marawi City in the southern Philippines by two organisations associated with ISIS, Abu Sayyaf and the Maute group.
However, on the whole – apart from in the Philippines, where an insurgency in the mainly Muslim south lasted for decades – these are the exceptions, not the rule. And these are not least due to strong work by the local intelligence services. The overall impression that the region is not stricken by extremist terror is correct. I would feel safer from that threat in South-East Asia’s capitals than in Europe’s at the moment.
French President Emmanuel Macron's desire to fight Islamist extremism is one all countries ought to share. AP Photo
But, as per Mr Macron, the dangers of extremism do not just come from the possibility of physical loss, of life, limb or property. They are also about the spread of an attitude that, while often harder to discern, threatens to undermine the cohesion, harmony and tolerance of peaceful, forward-looking societies.
In Indonesia, the rapturous welcome given to the firebrand cleric Rizieq Shihab on his return from exile – he fled criminal charges at home – is one case in point. Rizieq, the leader of the thuggish and misnamed Islamic Defenders Front, has been imprisoned twice, once for “inciting violent acts and spreading hatred against the lawful government of Indonesia", as the trial judge put it. While living abroad, he was questioned by police for flying a black flag, which resembled those used by extremist groups, at the back of his house. On Sunday night, six of his supporters were killed in a shoot-out with police.
The reappearance of this hardliner, and his evident support with a section of the population, does not bode well. Neither did news that Jemaah Islamiyah had managed to collect funds by putting up charity boxes in several different parts of the country, using the money – according to a police spokesman – to send members for military training and to buy weapons and explosives.
With the charity boxes, the public may well have been deceived. But the Jemaah Islamiyah operatives had clearly been facilitated by sympathisers. And it is these, and those who are insufficiently condemnatory of terrorism, that are encouraged and enabled by not tackling extremism vigorously enough.
Damaged buildings inside war-torn Marawi City in southern Philippines. In 2017, two organisations associated with ISIS partially took over the city. Reuters
To take another, personal example: for several years I worked at Malaysia’s national think tank, the Institute for Strategic and International Studies. During that time, at least two taxi drivers looked at the address – the institute goes by “ISIS Malaysia” – and evidently thought that it was a local affiliate of the terror outfit. One looked very shocked. The other said, as we were driving out the gates: “Are you a Muslim? I assume you have to be to work there.” He wasn’t joking. It was worrying, to say the least, that they both thought it possible that ISIS was able to set up an office in Malaysia.
On another occasion one Malaysian minister recalled a friend’s daughter coming round to his new house to advise on interior decoration. He and his wife were appalled to see that her computer screen saver was the ISIS flag.
The people involved in the cases above are not necessarily supporters of terrorism. But each, in their own way, warn, as Mr Macron has, of the risk of not checking the insidious culture of extremism. Quite apart from the harm it does to inter-communal relations and, indeed, within Muslim communities, radicalisation experts have repeatedly alerted that this ideology can be a slope towards eventually justifying violence and murder.
Malaysian children during an educational simulation of the Hajj pilgrimage outside Kuala Lumpur in 2017. South-East Asia's 250 million Muslims are chiefly concentrated in Indonesia and Malaysia: two countries with a reputation for moderation and pluralism. AFP
Fortunately, in both countries governments have been firm in opposing it. Subsequent Malaysian prime ministers have made the need for moderation their watchword and have supported sterling anti-radicalisation and de-radicalisation programmes. In Indonesia, President Joko Widodo should be congratulated for taking several steps, including setting up a National Agency to Promote Pancasila to sideline radicals ("Pancasila" is the country’s inclusive guiding philosophy, which specifically recognises Christianity, Buddhism, Hinduism and Confucianism as well as Islam).
In both countries, religious parties have long sat in their respective parliaments. In Malaysia, one is part of the governing coalition. Mr Joko’s Vice President Maruf Amin is a former head of Indonesia’s largest Muslim organisation, Nahdlatul Ulama, which has over 80 million members. What these groups have in common is their acceptance of working within the system. This is unlike the extremists whose aims are ultimately revolutionary and intolerant: to disrupt and destroy, and to oppress those who disagree with them.
Indonesia's President Joko Widodo should be congratulated for taking several steps to tackle extremism, including setting up an agency to sideline radicals. Reuters
Making this distinction and acting against the extremists is crucial. One of the reasons that prompted Mr Joko is said to have been a survey that showed that 20 per cent of Indonesia’s civil servants were in favour of creating an “Islamic theocratic state”. The President wanted “hardline and radical officials weeded out”, a senior official told Reuters.
He was certainly right in that. Returning to Mr Macron: his words – perhaps awkwardly expressed – may have caused apprehension in some Muslim countries, but his desire to fight Islamist extremism is one they ought to share. It is a scourge that falsely hides behind and traduces a religion of peace, tolerance and love for all humanity. All need to be on their guard against it.
Sholto Byrnes is an East Asian affairs columnist for The National
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), EsekaiaDranibota (Harlequins), Matt Mills (Exiles), JaenBotes (Exiles), KristianStinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), EmosiVacanau (Harlequins), NikoVolavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), ThinusSteyn (Exiles)
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Unresolved crisis
Russia and Ukraine have been locked in a bitter conflict since 2014, when Ukraine’s Kremlin-friendly president was ousted, Moscow annexed Crimea and then backed a separatist insurgency in the east.
Fighting between the Russia-backed rebels and Ukrainian forces has killed more than 14,000 people. In 2015, France and Germany helped broker a peace deal, known as the Minsk agreements, that ended large-scale hostilities but failed to bring a political settlement of the conflict.
The Kremlin has repeatedly accused Kiev of sabotaging the deal, and Ukrainian officials in recent weeks said that implementing it in full would hurt Ukraine.
Milestones on the road to union
1970
October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar.
December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.
1971
March 1: Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.
July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.
July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.
August 6: The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.
August 15: Bahrain becomes independent.
September 3: Qatar becomes independent.
November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.
November 29: At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.
November 30: Despite a power sharing agreement, Tehran takes full control of Abu Musa.
November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties
December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.
December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.
December 9: UAE joins the United Nations.
First Person
Richard Flanagan
Chatto & Windus
Various Artists
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
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
Under ‘snapback’, measures imposed on Iran by the UN Security Council in six resolutions would be restored, including:
An arms embargo
A ban on uranium enrichment and reprocessing
A ban on launches and other activities with ballistic missiles capable of delivering nuclear weapons, as well as ballistic missile technology transfer and technical assistance
A targeted global asset freeze and travel ban on Iranian individuals and entities
Authorisation for countries to inspect Iran Air Cargo and Islamic Republic of Iran Shipping Lines cargoes for banned goods
A fraudulent investment operation where the scammer provides fake reports and generates returns for old investors through money paid by new investors, rather than through ligitimate business activities.
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.