After Myanmar's military regime marked National Armed Forces' Day on Saturday by committing their greatest massacre of protesters so far – killing 114 men, women and children – the coup-installed government of Senior General Min Aung Hlaing received another round of international condemnation.
US Secretary of State Antony Blinken said he was "horrified" and denounced "the military's reign of terror". The UN special rapporteur Tom Andrews said the junta was committing "mass murder" – and this just after the defence chiefs of 12 countries, mainly western, but including South Korea and Japan, had published a statement condemning "the use of lethal force against unarmed people by the Myanmar armed forces and associated security services".
The sentiment that “something must be done” to end the violence and restore parliamentary democracy is understandably urgent. But what and by whom? The precedents are not encouraging. As Aung Zaw, editor-in-chief of the respected Irrawaddy news group, once wrote: “When the Burmese regime decides to act, it moves quickly, crushing its opponents without hesitation or regard for public or international opinion.”
In 2009, shortly before the country’s hybrid democracy – in which considerable powers were reserved by the military – was launched – Aung Zaw published an essay which noted that at that point neither sanctions, “constructive engagement”, nor mass popular uprisings had “succeeded in forcing the generals to weaken their stranglehold” on the country that they had ruled since 1962.
This time is different, though. While the half million strong Tatmadaw, as the armed forces are known, may remain largely cohesive, conditioned by their positions as the "guardians" of Myanmar and as a privileged state-within-a-state, the citizenry are proving hard to cow. Maung Zarni, the Burmese co-founder of Forces of Renewal South-East Asia, a cross-border network of pro-democracy scholars and activists, points out that the "hundreds of thousands of civil servants engaged in the Civil Disobedience Movement" who have not returned to work since the coup of February 1, have "deprived" the military "of a functioning state".
Moreover the generals’ seizure of power, Dr Zarni tells me, has “radicalised the entire generation of about 15-20 million youth, some of whom are now undergoing training in urban guerrilla warfare with ethnic armed groups”. The latter, drawn from the numerous ethnic groups that do not belong to the majority Bamar, have been battling the central state since independence. Many are now offering shelter in their borderland strongholds to the National League for Democracy (NLD) lawmakers turfed out by the coup, who are operating as an alternative government known as the Committee Representing Pyidaungsu Hluttaw.
With an unrepentant military, a defiant population, and a nascent alliance between the ousted NLD government and the ethnic armies, the stage is set for a devastating civil war. Dr Zarni and the Indonesian analyst Evan Laksmana both warn of a Syria-like scenario in South-East Asia's neighbourhood. And that is why inaction is not an option for Asean, the Association of South-East Asian Nations to which Myanmar and all the region's states, bar Timor-Leste, belong.
As someone who has been writing about the plight of the Rohingya for the best part of 10 years, it galls me that the mass ethnic cleansing and atrocities they have suffered in Myanmar prompted little action in real terms, while the murder of a far smaller number now seems likely to spur more decisive measures.
But the reality is that nothing compelled Asean to act then. It was even controversial when in 2017 Malaysia’s then prime minister, Najib Razak, called on the Organisation of Islamic Co-operation to end the Rohingya’s “humanitarian tragedy” – he was accused of violating the Asean principle of non-interference in each others’ internal affairs.
A civil war in Myanmar, however, would threaten the image of Asean as "a progressive, dynamic and integrated community, at the centre of wider regional mechanisms and architectures", ranging from the East Asia Summit to the Regional Comprehensive Economic Partnership mega-trade agreement, as Thomas Daniel, my former colleague at the Institute of Strategic and International Studies Malaysia, puts it.
Indonesian Foreign Minister Retno Marsudi, right, and her Singaporean counterpart, Vivian Balakrishnan, during their meeting in Jakarta on Thursday. AP Photo
Beyond the damage to Asean as an institution, the wave of refugees and the economic catastrophe that civil war would cause would seriously affect India, China, Japan – a huge investor in Myanmar – and others, too.
Asean, though, is divided. Indonesia and Malaysia have called for an urgent summit to address this issue, but some others prefer the path of quiet dialogue. Then there is the question of leverage; and it is not clear that any Asean member state, with the possible exception of Thailand, which doesn't want to force the issue, has sufficient influence to push the junta to do anything.
As Asean's giant by population, Indonesia can – and is – taking the lead in trying to engage China, Japan, Russia, India and the US. A recent analysis in the Foreign Policy magazine argued that Japan and India, which both have strong ties to the Tatmadaw as well as major economic interests in Myanmar, could play very useful roles. If they "use the full extent of their influence, they can end the impasse in Myanmar sooner than expect", was the authors' conclusion.
That sounds too optimistic for Dr Zarni, a long-time activist whose independence is attested to by the fact that his commentary has been attacked by both the Tatmadaw and allies of Aung San Suu Kyi, the deposed civilian leader, over the years. "Backdoor diplomacy" won't work, he says, with what he labels an "intransigent terroristic regime". He calls for a summit of the 12 defence chiefs who issued the statement, along with those from Malaysia, Indonesia and Singapore.
This alliance of concerned states, including Asean countries, should explore all possible options for ending the killings, he tells me. This, “more than any sanctions by the West or statements from the UN ought to drive the fear of God into the coup regime”, he says. “You cannot mediate in this essentially zero-sum war. But you have to help empower 54 million people vis-a-vis 400,000 terroristic men.”
All avenues should be explored, and I would place greater hopes on dialogue than Dr Zarni does. But this is a case when “something” really “must be done”. Asean and the wider region have to act with as much co-ordination as they can muster. They cannot allow Myanmar to descend into a Syria-type quagmire without having taken all steps possible to save the country from that hell.
Sholto Byrnes is an East Asian affairs columnist for The National
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
Where to buy art books in the UAE
There are a number of speciality art bookshops in the UAE.
In Dubai, The Lighthouse at Dubai Design District has a wonderfully curated selection of art and design books. Alserkal Avenue runs a pop-up shop at their A4 space, and host the art-book fair Fully Booked during Art Week in March. The Third Line, also in Alserkal Avenue, has a strong book-publishing arm and sells copies at its gallery. Kinokuniya, at Dubai Mall, has some good offerings within its broad selection, and you never know what you will find at the House of Prose in Jumeirah. Finally, all of Gulf Photo Plus’s photo books are available for sale at their show.
In Abu Dhabi, Louvre Abu Dhabi has a beautiful selection of catalogues and art books, and Magrudy’s – across the Emirates, but particularly at their NYU Abu Dhabi site – has a great selection in art, fiction and cultural theory.
In Sharjah, the Sharjah Art Museum sells catalogues and art books at its museum shop, and the Sharjah Art Foundation has a bookshop that offers reads on art, theory and cultural history.
Children who witnessed blood bath want to help others
Aged just 11, Khulood Al Najjar’s daughter, Nora, bravely attempted to fight off Philip Spence. Her finger was injured when she put her hand in between the claw hammer and her mother’s head.
As a vital witness, she was forced to relive the ordeal by police who needed to identify the attacker and ensure he was found guilty.
Now aged 16, Nora has decided she wants to dedicate her career to helping other victims of crime.
“It was very horrible for her. She saw her mum, dying, just next to her eyes. But now she just wants to go forward,” said Khulood, speaking about how her eldest daughter was dealing with the trauma of the incident five years ago. “She is saying, 'mama, I want to be a lawyer, I want to help people achieve justice'.”
Khulood’s youngest daughter, Fatima, was seven at the time of the attack and attempted to help paramedics responding to the incident.
“Now she wants to be a maxillofacial doctor,” Khulood said. “She said to me ‘it is because a maxillofacial doctor returned your face, mama’. Now she wants to help people see themselves in the mirror again.”
Khulood’s son, Saeed, was nine in 2014 and slept through the attack. While he did not witness the trauma, this made it more difficult for him to understand what had happened. He has ambitions to become an engineer.
RESULTS
6.30pm Handicap (TB) $68,000 (Dirt) 1,200m
Winner Canvassed, Par Dobbs (jockey), Doug Watson (trainer)
7.05pm Meydan Cup – Listed Handicap (TB) $88,000 (Turf) 2,810m
Winner Dubai Future, Frankie Dettori, Saeed bin Suroor
Date started: May 2018
Founder: Pir Arkam
Based: Dubai
Sector: Additive manufacturing (aka, 3D printing)
Staff: 18
Funding: Invested, supported and partnered by Joseph Group
1. Sebastian Vettel, Ferrari 1:39:46.713
2. Kimi Raikkonen, Ferrari 00:00.908
3. Valtteri Bottas, Mercedes-GP 00:12.462
4. Lewis Hamilton, Mercedes-GP 00:12.885
5. Max Verstappen, Red Bull Racing 00:13.276
6. Fernando Alonso, McLaren 01:11.223
7. Carlos Sainz Jr, Toro Rosso 1 lap
8. Sergio Perez, Force India 1 lap
9. Esteban Ocon, Force India 1 lap
10. Stoffel Vandoorne, McLaren 1 lap
11. Daniil Kvyat, Toro Rosso 1 lap
12. Jolyon Palmer, Renault 1 lap
13. Kevin Magnussen, Haas 1 lap
14. Lance Stroll, Williams 1 lap
15. Pascal Wehrlein, Sauber 2 laps
16. Marcus Ericsson, Sauber 2 laps
17r. Nico Huelkenberg, Renault 3 laps
r. Paul Di Resta, Williams 10 laps
r. Romain Grosjean, Haas 50 laps
r. Daniel Ricciardo, Red Bull Racing 70 laps
Rock in a Hard Place: Music and Mayhem in the Middle East
Orlando Crowcroft
Zed Books
Champions parade (UAE timings)
7pm Gates open
8pm Deansgate stage showing starts
9pm Parade starts at Manchester Cathedral
9.45pm Parade ends at Peter Street
10pm City players on stage
11pm event ends
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
Spain drain
CONVICTED
Lionel Messi Found guilty in 2016 of of using companies in Belize, Britain, Switzerland and Uruguay to avoid paying €4.1m in taxes on income earned from image rights. Sentenced to 21 months in jail and fined more than €2m. But prison sentence has since been replaced by another fine of €252,000.
Javier Mascherano Accepted one-year suspended sentence in January 2016 for tax fraud after found guilty of failing to pay €1.5m in taxes for 2011 and 2012. Unlike Messi he avoided trial by admitting to tax evasion.
Angel di Maria Argentina and Paris Saint-Germain star Angel di Maria was fined and given a 16-month prison sentence for tax fraud during his time at Real Madrid. But he is unlikely to go to prison as is normal in Spain for first offences for non-violent crimes carrying sentence of less than two years.
SUSPECTED
Cristiano Ronaldo Real Madrid's star striker, accused of evading €14.7m in taxes, appears in court on Monday. Portuguese star faces four charges of fraud through offshore companies.
Jose Mourinho Manchester United manager accused of evading €3.3m in tax in 2011 and 2012, during time in charge at Real Madrid. But Gestifute, which represents him, says he has already settled matter with Spanish tax authorities.
Samuel Eto'o In November 2016, Spanish prosecutors sought jail sentence of 10 years and fines totalling €18m for Cameroonian, accused of failing to pay €3.9m in taxes during time at Barcelona from 2004 to 2009.
Radamel Falcao Colombian striker Falcao suspected of failing to correctly declare €7.4m of income earned from image rights between 2012 and 2013 while at Atletico Madrid. He has since paid €8.2m to Spanish tax authorities, a sum that includes interest on the original amount.
Jorge Mendes Portuguese super-agent put under official investigation last month by Spanish court investigating alleged tax evasion by Falcao, a client of his. He defended himself, telling closed-door hearing he "never" advised players in tax matters.
The calling app is available to download on Google Play and Apple App Store
To successfully install ToTok, users are asked to enter their phone number and then create a nickname.
The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.
Users can also invite other contacts to download ToTok to allow them to make contact through the app.
Landfill in numbers
• Landfill gas is composed of 50 per cent methane
• Methane is 28 times more harmful than Co2 in terms of global warming
• 11 million total tonnes of waste are being generated annually in Abu Dhabi
• 18,000 tonnes per year of hazardous and medical waste is produced in Abu Dhabi emirate per year
• 20,000 litres of cooking oil produced in Abu Dhabi’s cafeterias and restaurants every day is thrown away
• 50 per cent of Abu Dhabi’s waste is from construction and demolition
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
