A cache of weapons is displayed by the US Navy in 2021 after it was seized from a dhow in the Arabian Sea. The risk posed by materiel falling into the wrong hands is not a new one. AFP
A cache of weapons is displayed by the US Navy in 2021 after it was seized from a dhow in the Arabian Sea. The risk posed by materiel falling into the wrong hands is not a new one. AFP
A cache of weapons is displayed by the US Navy in 2021 after it was seized from a dhow in the Arabian Sea. The risk posed by materiel falling into the wrong hands is not a new one. AFP
A cache of weapons is displayed by the US Navy in 2021 after it was seized from a dhow in the Arabian Sea. The risk posed by materiel falling into the wrong hands is not a new one. AFP


A farewell to arms: battlefield weapons are falling into the wrong hands


  • English
  • Arabic

May 10, 2023

Afghanistan is a nation in dire economic and political straits, but another consequence of the abrupt 2021 withdrawal by US and Nato forces from the country is now threatening to destabilise its neighbours.

Security officials told The National this week that advanced weapons and military technology – part of a $7.2 billion arsenal of aircraft, firearms, vehicles, ammunition and equipment including night-vision goggles and biometric devices left behind by western troops – have found their way into the hands of militants in Pakistan who are using them to attack police and soldiers.

The Tehreek-e-Taliban Pakistan and Baloch rebels are among the groups that have obtained modern materiel in Afghanistan. The number of terrorist attacks in the country increased by 27 per cent last year, compared with 2021, according to the Pakistan Institute of Peace Studies, a think tank in Islamabad.

The risk posed by weapons falling into the wrong hands is among the by-products of the baneful and enduring presence of many unresolved international conflicts. From Iraq to Libya, the repercussions have been of major concern. The war in Ukraine is the latest large-scale war in which the huge amounts of weaponry involved present serious challenges for those who want to keep lethal arms from reaching the black market.

Pakistani forces stand guard outside the Marriott hotel in Islamabad after a security alert in December. Tehreek-e-Taliban Pakistan has significantly increased its attacks since the Afghan Taliban seized power in Kabul in August 2021. EPA
Pakistani forces stand guard outside the Marriott hotel in Islamabad after a security alert in December. Tehreek-e-Taliban Pakistan has significantly increased its attacks since the Afghan Taliban seized power in Kabul in August 2021. EPA

In December, Izumi Nakamitsu, the UN’s High Representative for Disarmament Affairs, told the Security Council that states “must apply effective arms-control measures to prevent the diversion of weapons supplied to Ukraine”.

“The large-scale influx of weapons into any armed conflict raises many concerns for peace and security, including risks of diversion, potential spillover and escalation,” she added.

However, according to a March report from the Global Initiative Against Transnational Organised Crime, “there is little real evidence of arms leaking out of Ukraine or of substantial arms trafficking channels out of the country being established”. But there is no room for complacency and the report’s authors claim “every precedent suggests that, especially if the threat is not addressed proactively and imaginatively, when the current war ends, Ukraine’s battlefields could and will become the new arsenal of anarchy, arming everyone from insurgents in Africa to gangsters in the streets of Europe”.

There are international treaties and bodies designed either to register arms sales or to prevent materiel disappearing from conflict-related stockpiles. Similarly, cross-border policing, such as that carried out by Interpol, attempts to stop the illegal online trade in firearms – the dark web being described in a 2018 World Economic Forum report as “an enabler for the circulation of illegal weapons already on the black market, as well as a potential source of diversion for legally owned weapons”.

And although the EU Agency for Law Enforcement Co-operation has said that the arms trade “is small in volume compared to other products trafficked online”, it claims the potential impact on international security is significant.

The effective monitoring of arms flows, as well as robust penalties for those found to be directing weapons into the hands of illegal organisations is necessary. This will require international co-operation both diplomatically and in terms of policing. But if the world is to avoid leaving a toxic legacy of lucrative rogue weaponry dotting various battlefields, then the time to work together is now.

Jetour T1 specs

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Bareilly Ki Barfi
Directed by: Ashwiny Iyer Tiwari
Starring: Kriti Sanon, Ayushmann Khurrana, Rajkummar Rao
Three and a half stars

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

Reading List

Practitioners of mindful eating recommend the following books to get you started:

Savor: Mindful Eating, Mindful Life by Thich Nhat Hanh and Dr Lilian Cheung

How to Eat by Thich Nhat Hanh

The Mindful Diet by Dr Ruth Wolever

Mindful Eating by Dr Jan Bays

How to Raise a Mindful Eaterby Maryann Jacobsen

Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

Bio

Born in Dubai in 1994
Her father is a retired Emirati police officer and her mother is originally from Kuwait
She Graduated from the American University of Sharjah in 2015 and is currently working on her Masters in Communication from the University of Sharjah.
Her favourite film is Pacific Rim, directed by Guillermo del Toro

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
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Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

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Long read

Mageed Yahia, director of WFP in UAE: Coronavirus knows no borders, and neither should the response

Company Profile 

Founder: Omar Onsi

Launched: 2018

Employees: 35

Financing stage: Seed round ($12 million)

Investors: B&Y, Phoenician Funds, M1 Group, Shorooq Partners

hall of shame

SUNDERLAND 2002-03

No one has ended a Premier League season quite like Sunderland. They lost each of their final 15 games, taking no points after January. They ended up with 19 in total, sacking managers Peter Reid and Howard Wilkinson and losing 3-1 to Charlton when they scored three own goals in eight minutes.

SUNDERLAND 2005-06

Until Derby came along, Sunderland’s total of 15 points was the Premier League’s record low. They made it until May and their final home game before winning at the Stadium of Light while they lost a joint record 29 of their 38 league games.

HUDDERSFIELD 2018-19

Joined Derby as the only team to be relegated in March. No striker scored until January, while only two players got more assists than goalkeeper Jonas Lossl. The mid-season appointment Jan Siewert was to end his time as Huddersfield manager with a 5.3 per cent win rate.

ASTON VILLA 2015-16

Perhaps the most inexplicably bad season, considering they signed Idrissa Gueye and Adama Traore and still only got 17 points. Villa won their first league game, but none of the next 19. They ended an abominable campaign by taking one point from the last 39 available.

FULHAM 2018-19

Terrible in different ways. Fulham’s total of 26 points is not among the lowest ever but they contrived to get relegated after spending over £100 million (Dh457m) in the transfer market. Much of it went on defenders but they only kept two clean sheets in their first 33 games.

LA LIGA: Sporting Gijon, 13 points in 1997-98.

BUNDESLIGA: Tasmania Berlin, 10 points in 1965-66

Profile

Co-founders of the company: Vilhelm Hedberg and Ravi Bhusari

Launch year: In 2016 ekar launched and signed an agreement with Etihad Airways in Abu Dhabi. In January 2017 ekar launched in Dubai in a partnership with the RTA.

Number of employees: Over 50

Financing stage: Series B currently being finalised

Investors: Series A - Audacia Capital 

Sector of operation: Transport

The specs
Engine: 3.0-litre 6-cyl turbo

Power: 374hp at 5,500-6,500rpm

Torque: 500Nm from 1,900-5,000rpm

Transmission: 8-speed auto

Fuel consumption: 8.5L/100km

Price: from Dh285,000

On sale: from January 2022 

RESULT

Fifth ODI, at Headingley

England 351/9
Pakistan 297
England win by 54 runs (win series 4-0)

Another way to earn air miles

In addition to the Emirates and Etihad programmes, there is the Air Miles Middle East card, which offers members the ability to choose any airline, has no black-out dates and no restrictions on seat availability. Air Miles is linked up to HSBC credit cards and can also be earned through retail partners such as Spinneys, Sharaf DG and The Toy Store.

An Emirates Dubai-London round-trip ticket costs 180,000 miles on the Air Miles website. But customers earn these ‘miles’ at a much faster rate than airline miles. Adidas offers two air miles per Dh1 spent. Air Miles has partnerships with websites as well, so booking.com and agoda.com offer three miles per Dh1 spent.

“If you use your HSBC credit card when shopping at our partners, you are able to earn Air Miles twice which will mean you can get that flight reward faster and for less spend,” says Paul Lacey, the managing director for Europe, Middle East and India for Aimia, which owns and operates Air Miles Middle East.

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Updated: May 10, 2023, 3:00 AM