Insight and opinion from The National’s editorial leadership
September 07, 2021
In a press conference on Monday, Taliban spokesperson Zabihullah Mujahid said that Taliban forces had captured the Panjshir Valley, and with it, any expectation, for now, that pockets of the country might withstand the group’s lightning-quick takeover of the country.
Capturing the valley would deliver a major, even historic win for the Taliban. The Soviet Union made nine attempts to do so during its occupation of the country between 1979 to 1989. Only one was successful. After seizing the valley's basin, controlling the region proved even harder, with nearby mountains offering good cover for local resistance forces.
Now, the Taliban appears to have near-total control of Afghanistan. Largely free from the distraction of the National Resistance Front (NRF), as Panjshir’s resistance movement is known, the Taliban will decide the kind of government it wants to form. Taliban officials have been in closed-door discussions over the matter for several days.
US Secretary of State Antony Blinken arrives to board an aircraft from Joint Base Andrews, Maryland for travel to Doha, Qatar and Ramstein, Germany. AP
A satellite image shows grounded aircraft at the Mazar-i-Sharif airport in northern Afghanistan. Maxar Technologies via AFP
The Mazar-i-Sharif airport in northern Afghanistan. Maxar Technologies via AFP
Schoolgirls on their way home in Kabul. EPA
People sell petrol on a roadside in Kabul. EPA
Members of Jiye Sindh Mahaz party protest against plans to accept Afghan refugees in Karachi, Pakistan. Pakistan has shut its doors to Afghan refugees following the Taliban's takeover of the country. About 1. 4 million Afghan refugees are living in Pakistan legally, while around another million are undocumented. EPA
Afghan filmmaker Shahrbanoo Sadat speaks in Paris, France, before attending a gathering held to show solidarity with the women of Afghanistan. AP
Protesters are reflected in the sunglasses worn by a demonstrator during a rally in support of Afghanistan's people, at the Place de la Republique, in Paris. AFP
A man holds the Afghan national flag as he takes part in a rally in support of Afghanistan's people, at the Place de la Republique, in Paris. AFP
An Afghan man rides a bicycle past a barrier wall in Kabul. AFP
A member of the Taliban forces stands guard at Hamid Karzai International Airport in Kabul, Afghanistan. Reuters
Passengers disembark on arrival from Kandahar at Hamid Karzai International Airport in Kabul, Afghanistan. Reuters
A general view of the city of Kabul, Afghanistan. Reuters
A suspected ISIS member sits blindfolded in a Taliban Special Forces car in Kabul, Afghanistan. Reuters
An entrance of the Maintenance Group Command at the military airfield in Kabul. Reuters
Damaged Afghan military aircraft are parked in a hangar after the Taliban's takeover of Hamid Karzai International Airport in Kabul. AP
An Afghan military helicopter at the airport in Kabul. AP
A Taliban fighter rests while on duty at the airport in Kabul, Afghanistan. AP
A burqa-clad woman sells face masks to commuters at a traffic intersection in Kabul. AFP
Passengers board an Ariana Afghan Airlines aircraft for a domestic flight, at the airport in Kandahar. Afghanistan's major airports reopened for domestic flights on September 4. EPA
Foreign currency traders carry out their tasks after the money market and other financial services providers reopened for business in Kabul. AFP
Foreign currency dealers transact in Kabul. AFP
A Taliban fighter stands guard as people move past him at a market with shops dealing in foreign currency, in Kabul. AFP
Workers and volunteers load a shipment of humanitarian aid to be sent to Afghanistan at Bahrain International Airport on Muharraq Island, near the capital Manama. AFP
Official spokeswoman of the Supreme Committee for Crisis Management in Qatar, Lolwah Al Khater, and UN Special Envoy for Yemen Martin Griffiths visit the Park View Villas, in Doha, which is now housing Afghan refugees. AFP
Fifa president Gianni Infantino, centre, plays football with people flown from Afghanistan at Park View Villas, Doha. Accommodation built in Qatar for the 2022 Fifa World Cup has now assumed a different role from that envisaged by the organising committee - housing Afghan refugees. AFP
Back row, from left, Matthijs Wouter Knol, Sahraa Karimi, Sarah Mani and Mike Downey, and front row, from left, Orwa Nyrabia and Vanja Kaludjercic during the International Panel on Afghanistan and the situation of Afghan filmmakers and artists at the 78th annual Venice International Film Festival, in Italy. EPA
US Air Force Brigadier General Gerald Donohue speaks during a media briefing at Al Udeid airbase in Doha, Qatar. Reuters
A vendor displays guns for sale at a market in the Panjwai district of Kandahar province. AFP
Customers wait outside a bank on a street in Kabul, Afghanistan. Reuters
Vehicles loaded with shipping containers wait to cross into Afghanistan, at the Friendship Gate crossing point, in the border town of Chaman, Pakistan. Reuters
People queue outside a bank to withdraw money in the Shar-e-Naw district of Kabul. AFP
Senior Taliban officials have long insisted that they are prepared to govern peacefully, seeking to allay fears that they will bring back the reign of terror for which the group was infamous when it ruled in the 1990s. Whether or not they will do so is a central question determining the future of Afghanistan. The majority of the country’s population is young, and has never lived under Taliban rule.
In an audio recording released shortly after Mr Mujahid’s remarks on Monday, Ahmad Massoud, leader of the NRF, claimed that the Taliban had, in its alleged conquest of Panjshir, violated a call by Afghanistan’s leading religious clerics for a ceasefire. He vowed to continue the resistance, and urged other Afghans to rise up.
Mr Massoud also stressed his belief that the Taliban has not changed. Nearly every day, new evidence emerges suggesting he may be right. Increasing reports of violations raise concerns. In the past fortnight, the group has been accused of hunting down and killing civil servants from the former government. Last week, a group of former soldiers in the process of surrendering to the Taliban were reportedly executed in Daykundi province.
The dissonance between the group’s claims of a new, more tolerant era and the actions of fighters on the ground raises questions about the Taliban's intentions. It could also be a sign of a much more complicated problem, which is that the group's leadership has little control over its foot soldiers. If true, this would be a major barrier on the path towards forming a sustainable government.
Ultimately, the surest step the Taliban’s leadership can take to secure its position of power and to earn the confidence of everyone in Afghanistan is to demonstrate that it understands what peace looks like. This means prioritising discipline, law and order among its own ranks, and pursuing justice most swiftly for the victims of crimes committed in its name. It also means ending any attempts to defeat resistance holdouts such as Mr Massoud’s violently, opting instead only for diplomacy, no matter how long it takes.
The fall of Panjshir would add to the tragedies of Afghanistan. The whole episode is also a reflection of the issues the Taliban will have more widely, ones of popular and international legitimacy, control of the country and the refusal of many Afghans to submit to fundamentalist rule. Most importantly, the group’s choice between ending or continuing bloodshed in the valley will give Afghans an idea of what to expect whenever a new Taliban government is announced.
Lewis Hamilton in 2018
Australia 2nd; Bahrain 3rd; China 4th; Azerbaijan 1st; Spain 1st; Monaco 3rd; Canada 5th; France 1st; Austria DNF; Britain 2nd; Germany 1st; Hungary 1st; Belgium 2nd; Italy 1st; Singapore 1st; Russia 1st; Japan 1st; United States 3rd; Mexico 4th
Ms Davison came to Dubai from Kerala after her marriage in 1996 when she was 21-years-old
Since 2001, Ms Davison has worked at many affordable schools such as Our Own English High School in Sharjah, and The Apple International School and Amled School in Dubai
Favourite Book: The Alchemist
Favourite quote: Failing to prepare is preparing to fail
Favourite place to Travel to: Vienna
Favourite cuisine: Italian food
Favourite Movie : Scent of a Woman
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UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves.
The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.
Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.
A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
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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
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Did you know?
Brunch has been around, is some form or another, for more than a century. The word was first mentioned in print in an 1895 edition of Hunter’s Weekly, after making the rounds among university students in Britain. The article, entitled Brunch: A Plea, argued the case for a later, more sociable weekend meal. “By eliminating the need to get up early on Sunday, brunch would make life brighter for Saturday night carousers. It would promote human happiness in other ways as well,” the piece read. “It is talk-compelling. It puts you in a good temper, it makes you satisfied with yourself and your fellow beings, it sweeps away the worries and cobwebs of the week.” More than 100 years later, author Guy Beringer’s words still ring true, especially in the UAE, where brunches are often used to mark special, sociable occasions.
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