• A man on his scooter passes next to garbage containers and tires that were set on fire by anti-government protesters to block the main road in Beirut, Lebanon. Protesters closed several major roads in the Lebanese capital amid rising anger as the currency hit a new record low on the black market, electricity cuts increased and the government raised the price of bread for the first time in more than a decade. AP Photo
    A man on his scooter passes next to garbage containers and tires that were set on fire by anti-government protesters to block the main road in Beirut, Lebanon. Protesters closed several major roads in the Lebanese capital amid rising anger as the currency hit a new record low on the black market, electricity cuts increased and the government raised the price of bread for the first time in more than a decade. AP Photo
  • Smoke from burning garbage bins set on fire by anti-government protesters block a main road of the city cause traffic jam during a protest over deteriorating living conditions in Beirut, Lebanon, after the Lebanese government had raised subsidized bread prices. EPA
    Smoke from burning garbage bins set on fire by anti-government protesters block a main road of the city cause traffic jam during a protest over deteriorating living conditions in Beirut, Lebanon, after the Lebanese government had raised subsidized bread prices. EPA
  • Smoke from burning garbage bins set on fire by anti-government protesters block a main road to the city's airport during a protest over deteriorating living conditions in Beirut, Lebanon, after the Lebanese government had raised subsidized bread prices. EPA
    Smoke from burning garbage bins set on fire by anti-government protesters block a main road to the city's airport during a protest over deteriorating living conditions in Beirut, Lebanon, after the Lebanese government had raised subsidized bread prices. EPA
  • Demonstrators start a fire during a protest over deteriorating living conditions and after the Lebanese government raised subsidised bread prices, in Beirut, Lebanon. REUTERS
    Demonstrators start a fire during a protest over deteriorating living conditions and after the Lebanese government raised subsidised bread prices, in Beirut, Lebanon. REUTERS
  • People pass garbage containers and tires that were set on fire by anti-government protesters to block the main road in Beirut, Lebanon. AP Photo
    People pass garbage containers and tires that were set on fire by anti-government protesters to block the main road in Beirut, Lebanon. AP Photo
  • A woman, left, takes photos with her phone of her relative on his scooter in front of burned tires and garbage containers set on fire by anti-government protesters to block roads, during a protest against the economic crisis, in Beirut, Lebanon. AP Photo
    A woman, left, takes photos with her phone of her relative on his scooter in front of burned tires and garbage containers set on fire by anti-government protesters to block roads, during a protest against the economic crisis, in Beirut, Lebanon. AP Photo
  • Anti-government protestors have garbage bins set on fire to block a road during a protest over deteriorating living conditions in Beirut, Lebanon. EPA
    Anti-government protestors have garbage bins set on fire to block a road during a protest over deteriorating living conditions in Beirut, Lebanon. EPA
  • A woman passes in front of burned tires and garbage containers set on fire by anti-government protesters to block roads, during a protest against the economic crisis, in Beirut, Lebanon. AP Photo
    A woman passes in front of burned tires and garbage containers set on fire by anti-government protesters to block roads, during a protest against the economic crisis, in Beirut, Lebanon. AP Photo
  • An anti-government protester burns tires and garbage containers to block roads, during a protest against the economic crisis, in Beirut, Lebanon. AP Photo
    An anti-government protester burns tires and garbage containers to block roads, during a protest against the economic crisis, in Beirut, Lebanon. AP Photo
  • Anti-government protesters burn tires and garbage containers to block a main road, during ongoing protests against the Lebanese government, ,in Beirut, Lebanon. AP Photo
    Anti-government protesters burn tires and garbage containers to block a main road, during ongoing protests against the Lebanese government, ,in Beirut, Lebanon. AP Photo
  • Lebanese army soldiers deploy on a street where anti-government protesters block a main road with garbage containers, during ongoing protests against the Lebanese government, in Beirut, Lebanon. AP Photo
    Lebanese army soldiers deploy on a street where anti-government protesters block a main road with garbage containers, during ongoing protests against the Lebanese government, in Beirut, Lebanon. AP Photo
  • Anti-government protesters block a main road with garbage containers, in Beirut, Lebanon. AP Photo
    Anti-government protesters block a main road with garbage containers, in Beirut, Lebanon. AP Photo
  • People queue to buy bread at a bakery in Beirut, Lebanon. REUTERS
    People queue to buy bread at a bakery in Beirut, Lebanon. REUTERS
  • A Lebanese woman checking a Facebook page where Lebanese people exchange their goods with food, baby clothes and diapers. Tens of thousands of people across the social spectrum have lost their job or part of their income as part of Lebanon's worst economic crisis in decades. As Lebanese parents watch prices soar amid a historic low for the local currency on the market, they are taking to bartering online to survive. AFP
    A Lebanese woman checking a Facebook page where Lebanese people exchange their goods with food, baby clothes and diapers. Tens of thousands of people across the social spectrum have lost their job or part of their income as part of Lebanon's worst economic crisis in decades. As Lebanese parents watch prices soar amid a historic low for the local currency on the market, they are taking to bartering online to survive. AFP

The Lebanese state is going after social media activists


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  • Arabic

Since last October, the people of Lebanon have been taking to the streets to protest against the dire economic situation and to call for an end to sectarian political rule and corruption in the country. In all this time, protesters' demands have largely remained the same but the government’s response has slowly shifted, no longer putting up with dissenting voices.

The government and party leaders have launched a campaign to clamp down on activists and demonstrators, especially those active online, eating away at basic liberties, such as freedom of speech and the right to protest peacefully.

This weekend, protesters in the Chouf area were assaulted by supporters of Druze leader Walid Jumblatt, who wields power over the region. Supporters of other traditional political parties, from Hezbollah to the Christian Lebanese Forces, have been assaulting anti-government demonstrators since October, without being held accountable.

Swimmers rest next to a wall that reads in Arabic "Death will come, either from Covid-19, under the wheels of a truck etc.". EPA
Swimmers rest next to a wall that reads in Arabic "Death will come, either from Covid-19, under the wheels of a truck etc.". EPA

In addition to these clashes, which have unfortunately become routine, there is a growing trend of using the state's security and legislative apparatus against activists.

Last month, activist Kinda Al Khatib was arrested along with her brother Bandar and taken to an undisclosed location. The arrest was not explained. It was only five days later that Al Khatib was charged with collaborating with Israel. In the meantime and before the charges were even made public, the hashtag "Kinda Al Khatib is a collaborator" started trending on Lebanese Twitter and was being used mostly by Hezbollah supporters. Her family told The National they believed that she was arrested for being a vocal online critic of Hezbollah and its political allies.

Collaborating with Israel is a serious offence in Lebanon. The two countries are still technically at war, although a truce has held since 2006. Ms Al Khatib faces jail time and ruin to her reputation.

The move has been decried by protesters as an attempt to silence critics of Hezbollah, especially as the charges held against Al Khatib, namely that she travelled to Israel via Jordan, do not seem to be supported by any evidence.

Ms Al Khatib’s detention is only the latest in a string of arrests targeting protesters and critics of Hezbollah and its allies. In April, demonstrators in Beirut and Sidon were arrested and reportedly tortured by internal security forces.

Anti-government protesters try to enter the Lebanese interior ministry as they shout slogans against minister Mohammed Fahmi during a protest, in Beirut. AP Photo
Anti-government protesters try to enter the Lebanese interior ministry as they shout slogans against minister Mohammed Fahmi during a protest, in Beirut. AP Photo

In the latter part of June, more than 50 activists in Beirut, Tripoli and Baalbek were arrested on charges of vandalism. The arrests have been denounced by a group of Lebanese lawyers as the "ruling elite's continued scapegoating of protesters", according to Megaphone, a citizen-journalist media platform.

The inspiration for the state's most recent clampdown on dissent may have come from prominent figures close to the Syrian regime within the new government. In the past month, Interior Minister Mohamed Fahmi, who was head of intelligence during Syria's occupation of Lebanon, told Hezbollah's Al Manar television channel that he killed two people in 1981, and that Michel Aoun, Lebanon's serving President, protected him. His televised confession bears the signs of a warning.

In a similar fashion, Member of Parliament Jamil El Sayyed, who is aligned with Syria, told reporters that politicians should shoot at protesters demonstrating in front of their houses.

The clampdown has also, in part, been led by the Lebanese judiciary. Instead of safeguarding the rights of citizens and acting as an independent institution, some prosecutors have gone to great lengths to justify political arrests.

Lebanon's state prosecutor, for instance, called on the police to identify social media users who "insult" the president, a move that would make it easy to bring charges of slander and defamation against Mr Aoun's critics. Article 384 of Lebanon's penal code allows for those who "insult" the president, the flag, or the national emblem to be imprisoned for up to 2 years, although it is rarely enforced. This outdated law is now being used to go after those who criticise Mr Aoun.

As a result, activists such as Pierre Hashash and Michel Chamoun have been arrested for posts criticising Mr Aoun and his entourage. Prior to his arrest, Mr Chamoun posted a video on social media asking the President to stop going after those who criticised him and to think instead of the reasons why many Lebanese now disapprove of him.

Social media has become an arena where government supporters and pro-revolution users debate and clash. It is also a space that activists and civil society groups use to vent their grievances and to mobilise. Since the early days of the October movement, dozens of pro-revolution pages have popped up on Instagram. Facebook is used to plan demonstrations and activists have made their demands heard through Twitter hashtags. The political elite, especially those currently in power, seek to dominate this virtual public space – to prove they still enjoy a popular following. But most importantly, they want to quell dissent.

Last week, Dorothy Shea, the US ambassador to Lebanon, commented on Hezbollah’s role in Lebanon’s current crisis in a televised interview. In response, a judge from the southern city of Tyre banned her from talking to local media.

The Lebanese people are witnessing their lifelong savings melt, while their leaders remain impassive

While Lebanese leaders have devoted considerable effort to stifling dissent, the same cannot be said of their work toward resolving the country's dire economic situation. Over the past couple of weeks, Lebanon’s financial crisis has spiralled out of control. The Lebanese pound, still officially pegged at 1,517 to one dollar, is now approaching 10,000 to the dollar on the black market. The prices of necessities have skyrocketed while the minimum wage, which was roughly equivalent to $450 (Dh1,652) previously, is now valued at less than $80.

  • US Ambassador to Lebanon Dorothy Shea gestures after her meeting with Lebanese Foreign Minister Nassif Hitti in Beirut. AP
    US Ambassador to Lebanon Dorothy Shea gestures after her meeting with Lebanese Foreign Minister Nassif Hitti in Beirut. AP
  • Lebanese Foreign Minister Nassif Hitti and US Ambassador to Lebanon Dorothy Shea discussed a court ruling issued over the weekend banning the diplomat from talking to local and foreign media outlets in the country. AP
    Lebanese Foreign Minister Nassif Hitti and US Ambassador to Lebanon Dorothy Shea discussed a court ruling issued over the weekend banning the diplomat from talking to local and foreign media outlets in the country. AP
  • Members of Lebanon's Internal Security Forces stand at the entrance of the Foreign Ministry before a meeting between the minister and US ambassador to Lebanon Dorothy Shea. EPA
    Members of Lebanon's Internal Security Forces stand at the entrance of the Foreign Ministry before a meeting between the minister and US ambassador to Lebanon Dorothy Shea. EPA
  • A protester stands on a portrait of the US Ambassador to Lebanon Dorothy Shea outside the Lebanese Foreign Ministry in Beirut. AP
    A protester stands on a portrait of the US Ambassador to Lebanon Dorothy Shea outside the Lebanese Foreign Ministry in Beirut. AP
  • Riot police stand guard at the entrance of the Lebanese foreign ministry where the US Ambassador to Lebanon Dorothy Shea is meeting with Lebanese Foreign Minister Nassif Hitti. AP
    Riot police stand guard at the entrance of the Lebanese foreign ministry where the US Ambassador to Lebanon Dorothy Shea is meeting with Lebanese Foreign Minister Nassif Hitti. AP
  • Hezbollah and Amal supporters wave Hezbollah flags as people shout slogans against Israel and US during a protest in the southern suburb of Beirut on June 28, 2020. AP
    Hezbollah and Amal supporters wave Hezbollah flags as people shout slogans against Israel and US during a protest in the southern suburb of Beirut on June 28, 2020. AP
  • A Hezbollah and Amal supporter shouts slogans against Israel and US during a protest in the southern suburb of Beirut. AP
    A Hezbollah and Amal supporter shouts slogans against Israel and US during a protest in the southern suburb of Beirut. AP

Sixty per cent of Lebanese will be destitute by the end of the year, according to the World Bank. And with borders closed due to the coronavirus pandemic, there is a growing fear among citizens of being trapped in a permanent state of crisis.

The country’s wartime elite has remained in power for 30 years, a time during which living conditions have severely deteriorated. Now, the Lebanese people are witnessing their lifelong savings melt, while their leaders remain impassive.

On top of that, the right of the people to vent their frustrations – online and offline – is now under threat. Amid hyperinflation, power cuts and worsening conditions, the clampdown is only likely to intensify as it becomes more difficult for Lebanon’s political elite to spin the narrative in its favour.

Aya Iskandarani is a staff Comment writer at 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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Sting & Shaggy

44/876

(Interscope)

2020 Oscars winners: in numbers
  • Parasite – 4
  • 1917– 3
  • Ford v Ferrari – 2
  • Joker – 2
  • Once Upon a Time ... in Hollywood – 2
  • American Factory – 1
  • Bombshell – 1
  • Hair Love – 1
  • Jojo Rabbit – 1
  • Judy – 1
  • Little Women – 1
  • Learning to Skateboard in a Warzone (If You're a Girl) – 1
  • Marriage Story – 1
  • Rocketman – 1
  • The Neighbors' Window – 1
  • Toy Story 4 – 1
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German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
  • 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
  • 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250 

Source: Federal Office for the Protection of the Constitution

Terror attacks in Paris, November 13, 2015

- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France

Winners

Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)

Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)

Best Young Women’s Player
Vicky López (Barcelona / Spain)

Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)

Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)

Women’s Coach of the Year
Sarina Wiegman (England)

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory