Insight and opinion from The National’s editorial leadership
August 16, 2021
At the start of this month, Afghans lived in a very different country. The future was uncertain, but few thought it would be what it is now. The Taliban militant group has achieved 20 years’ worth of military objectives in a matter of days. It now holds every major city in the country, including the capital, Kabul, which it took on Sunday with little resistance.
Afghan President Ashraf Ghani, who on Saturday vowed not to give up the “achievements” of the past two decades, has left the country for an undeclared destination.
The tide of the war had been shifting in the Taliban’s favour for years, but recent months have given the militants a decisive momentum. Since September, the Afghan government had attempted to negotiate with the Taliban during a series of US-sponsored talks in Doha, known as “intra-Afghan dialogue”, with little success. Kabul’s leaders frequently blasted the US, their ostensible ally, for undermining their negotiating position by reaching its own bilateral deal with the Taliban in February 2020.
That deal saw the Taliban agree to a ceasefire with US troops in exchange for a promise for the latter to withdraw sometime this year. Although the US-Taliban agreement was conditional upon intra-Afghan dialogue progressing, in April US President Joe Biden announced that the US would undertake a complete withdrawal by September 11, come what may – a move Kabul feared would take away any incentive the Taliban might have to negotiate in good faith.
The fear was justified. Instead of talking, the Taliban devoted its energy to laying the groundwork for this summer’s offensive. Now, the militants claim, the time for fear is over. After rolling through Kabul’s streets, raising their flag and sending women home, they marked this new era of supposed peace by flaunting assault rifles as they posed for photographs in the Presidential Palace.
In an extraordinary moment of broadcast journalism, BBC anchor Yalda Hakim, who was born in Afghanistan, received a phone call live on the air on Sunday at her London studio from Suhail Shaheen, the Doha-based spokesman for the Taliban.
Afghans, he told her, have nothing to worry about. “We need all Afghans to stay in the country and participate in the construction (of Afghanistan) and serve their people,” Mr Shaheen said.
Afghan people climb up on a plane and sit by the door as they wait at the Kabul airport in Kabul on August 16, 2021. AFP
But the next morning, the runway at Kabul’s airport was packed with Afghans – almost entirely men – trying desperately to flee. Footage taken at the airport shows hundreds attempting to storm a jet bridge via an emergency staircase in order to get onto an outbound plane, the staircase’s steel warping under their weight. Staff aboard one Istanbul-bound flight were overwhelmed as more than a thousand people tried to force their way onto one of the plane’s 300 seats. As of Monday, all commercial flights have been suspended.
It is unclear what follows. Some reports have said that Ali Ahmad Jalali, an Afghan-American war studies professor in the US, has been selected by the Taliban, presumably with US input, to lead an interim government. But in an interview with an Indian television channel, Zabihullah Mujahid, a senior Taliban spokesman, dismissed those claims as “propaganda”. The Taliban’s leadership, he said, has yet to decide.
It is also unclear whether the war is truly over. Amrullah Saleh, who is Mr Ghani’s Vice President and a former intelligence chief, is the only prominent politician from the fallen administration who has vowed to keep resisting. He is thought to be in the Panjshir Valley, one of the few areas of the country that remains unseized. Elsewhere, anti-Taliban militia groups may remain operational, if weakened.
Meanwhile, in Kabul, the only flights leaving are those carrying international diplomats, soldiers and the few Afghans lucky enough to be spirited away. Whatever happens next, it is likely that, at least for a time, anyone remaining behind to resist this new Taliban order in Afghanistan will have to do so on their own.
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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
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
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How to apply for a drone permit
Individuals must register on UAE Drone app or website using their UAE Pass
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Only fly the drone during the day, and never at night
Should have a live feed of the drone flight
Drones must weigh 5 kg or less
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
