Palestinian refugees amid the ruins of Tel al-Zaatar camp on August 13, 1976 after an attack by right-wing Christian forces. More than 150,000 deaths in 15 years of bitter armed conflict that ended in 1990. AFP
Palestinian refugees amid the ruins of Tel al-Zaatar camp on August 13, 1976 after an attack by right-wing Christian forces. More than 150,000 deaths in 15 years of bitter armed conflict that ended in 1990. AFP
Palestinian refugees amid the ruins of Tel al-Zaatar camp on August 13, 1976 after an attack by right-wing Christian forces. More than 150,000 deaths in 15 years of bitter armed conflict that ended in 1990. AFP
Palestinian refugees amid the ruins of Tel al-Zaatar camp on August 13, 1976 after an attack by right-wing Christian forces. More than 150,000 deaths in 15 years of bitter armed conflict that ended in


Learning the lessons of Lebanon's civil war


  • English
  • Arabic

April 13, 2025

Fifty years ago today, Lebanon and its people were plunged into the abyss of civil war. Partly as a reaction to the horror of more than 150,000 deaths in 15 years of bitter armed conflict, there has been a tendency to somewhat romanticise the country’s pre-war history – yet Lebanon’s sectarian tensions and social inequalities left the state brittle and prone to collapse.

The war brought a special period in Lebanon’s history to a shuddering halt. Its position as a vibrant cultural and intellectual bridge between East and West became another victim of the conflict. Before the war, cosmopolitan Beirut was a luxury tourism destination, a hub for Arab commerce and home to a flourishing and stable banking sector. The conflict that erupted on April 13, 1975 was manipulated by an array of countries including Israel, Syria and Iran. The early 1980s saw the rise of Hezbollah after Israel invaded Lebanon in 1982, leaving successive Lebanese governments struggling to cope with an Iranian-backed state within a state.

However, despite this dark history – or, in some ways, because of it – Lebanon has much to teach the world about resilience. In spite of facing some very long odds and amid repeated predictions that the state would not survive, Lebanon is still standing. It is a country that has worked hard to manage its diversity, and has not given up on the goal of creating a civic society and multi-confessional republic that all Lebanese can call home. That various Lebanese governments have often fallen short of these ideals does not invalidate them.

Lebanon has been through more than its fair share of hardships: occupation; sectarian violence; repeated governmental collapse; financial crises; corruption; the destabilising assassination of former prime minister Rafic Hariri in 2005; the 2020 Beirut port blast and last year’s Israeli invasion to name but a few. Although the civil war ended in 1990, there has been little accountability or justice for the many families who lost loved ones in the fighting.

  • A pro-Palestinian fighter poses by a poster of late Egyptian President Gamal Abdel Nasser on the wall of the Holiday Inn in Beirut on March 24, 1976, days after pro-Palestinian militias dislodged Lebanese Christian forces from the 27-storey hotel. All photos: AFP
    A pro-Palestinian fighter poses by a poster of late Egyptian President Gamal Abdel Nasser on the wall of the Holiday Inn in Beirut on March 24, 1976, days after pro-Palestinian militias dislodged Lebanese Christian forces from the 27-storey hotel. All photos: AFP
  • This picture taken in Beirut in the early 1970s shows people shopping in the old vegetable market that was destroyed in the 1975-90 civil war, when the city was split into two warring sectors.
    This picture taken in Beirut in the early 1970s shows people shopping in the old vegetable market that was destroyed in the 1975-90 civil war, when the city was split into two warring sectors.
  • Smoke rises during clashes between Palestinian fighters and members of a Lebanese Christian militia in Beirut, on April 15, 1975.
    Smoke rises during clashes between Palestinian fighters and members of a Lebanese Christian militia in Beirut, on April 15, 1975.
  • An armed man stands in a street in Lebanon's northern city of Tripoli, on October 21, 1975. The military had taken up positions in the buffer zone between Sunni-majority Tripoli and Zgharta, with orders to keep fighters from the cities apart.
    An armed man stands in a street in Lebanon's northern city of Tripoli, on October 21, 1975. The military had taken up positions in the buffer zone between Sunni-majority Tripoli and Zgharta, with orders to keep fighters from the cities apart.
  • Fighters from Lebanon's Christian Kataeb or Phalangist militia patrol the Christian Palestinian camp of Dbayeh, north of Beirut, on January 28, 1976.
    Fighters from Lebanon's Christian Kataeb or Phalangist militia patrol the Christian Palestinian camp of Dbayeh, north of Beirut, on January 28, 1976.
  • Children play among the ruins of a destroyed building in Beirut on January 28, 1976, as the blockade of the two main Palestinian camps was lifted.
    Children play among the ruins of a destroyed building in Beirut on January 28, 1976, as the blockade of the two main Palestinian camps was lifted.
  • Palestinian fighters unfurl a Lebanese flag in Beirut's Holiday Inn on March 24, 1976, after Palestinian commando units dislodged Lebanese Christian forces from the hotel.
    Palestinian fighters unfurl a Lebanese flag in Beirut's Holiday Inn on March 24, 1976, after Palestinian commando units dislodged Lebanese Christian forces from the hotel.
  • Students leave the Lebanese village of Kahaleh on April 3, 1976, the day after a 10-day truce began. This followed a blockade imposed by Palestinian and Lebanese left-wing fighters on the Christian stronghold in Mount Lebanon.
    Students leave the Lebanese village of Kahaleh on April 3, 1976, the day after a 10-day truce began. This followed a blockade imposed by Palestinian and Lebanese left-wing fighters on the Christian stronghold in Mount Lebanon.
  • Members of the Beirut-based Sunni-majority Nasserist militia al-Murabitoun – Sentinels – take position in the capital, on April 12, 1976.
    Members of the Beirut-based Sunni-majority Nasserist militia al-Murabitoun – Sentinels – take position in the capital, on April 12, 1976.
  • A Beirut street vendor selling goods on April 21, 1976, as some semblance of normal life resumed following a truce.
    A Beirut street vendor selling goods on April 21, 1976, as some semblance of normal life resumed following a truce.
  • A Phalangist militiaman in the village of Kahaleh, a Christian stronghold in Mount Lebanon, near Beirut, on April 4, 1976, after an assault at the end of March by Palestinian and allied Lebanese fighters.
    A Phalangist militiaman in the village of Kahaleh, a Christian stronghold in Mount Lebanon, near Beirut, on April 4, 1976, after an assault at the end of March by Palestinian and allied Lebanese fighters.
  • Loading flour on to vehicles in a food convoy travelling from the eastern neighbourhoods of Beirut, controlled by Christian conservatives, to western areas controlled by progressive and Palestinian forces, after the lifting of the food blockade.
    Loading flour on to vehicles in a food convoy travelling from the eastern neighbourhoods of Beirut, controlled by Christian conservatives, to western areas controlled by progressive and Palestinian forces, after the lifting of the food blockade.
  • The food convoy – laden with 35 tonnes of flour – enters western neighbourhoods of Beirut, after the lifting of the food blockade.
    The food convoy – laden with 35 tonnes of flour – enters western neighbourhoods of Beirut, after the lifting of the food blockade.
  • A Christian militia member poses amid the ruins of the Palestinian refugee camp of Tel Al Zaatar, on August 13, 1976, after right-wing forces launched an attack the previous day, following a 52-day siege.
    A Christian militia member poses amid the ruins of the Palestinian refugee camp of Tel Al Zaatar, on August 13, 1976, after right-wing forces launched an attack the previous day, following a 52-day siege.
  • Soldiers from the Syrian contingent of the Arab deterrent force in Lebanon – known as the Green Helmets – take position in Beirut, on November 15, 1976.
    Soldiers from the Syrian contingent of the Arab deterrent force in Lebanon – known as the Green Helmets – take position in Beirut, on November 15, 1976.
  • Soldiers from the Syrian contingent of the Green Helmets Arab deterrent force arrive in Beirut, on November 15, 1976.
    Soldiers from the Syrian contingent of the Green Helmets Arab deterrent force arrive in Beirut, on November 15, 1976.
  • A parade at the swearing-in ceremony of young supporters of Camille Chamoun, leader of the right-wing Christian NLP, at Hadath, in the Beirut suburbs, close to Baabda presidential palace, on October 14, 1977.
    A parade at the swearing-in ceremony of young supporters of Camille Chamoun, leader of the right-wing Christian NLP, at Hadath, in the Beirut suburbs, close to Baabda presidential palace, on October 14, 1977.
  • Palestinian fighters travel ahead of the motorcade of Palestine Liberation Organisation chairman Yasser Arafat, as he leaves Israeli-occupied Beirut for Tunis, on August 30 1982.
    Palestinian fighters travel ahead of the motorcade of Palestine Liberation Organisation chairman Yasser Arafat, as he leaves Israeli-occupied Beirut for Tunis, on August 30 1982.
  • Lebanese army soldiers patrol the streets of the mountain village of Souk Al Gharb, south-east of Beirut, on September 26, 1983, after a ceasefire was established throughout Lebanon.
    Lebanese army soldiers patrol the streets of the mountain village of Souk Al Gharb, south-east of Beirut, on September 26, 1983, after a ceasefire was established throughout Lebanon.

It is worth considering however, that in early 2025, Lebanon is in a better position to build a brighter future that it has been for several years. A new President, Prime Minister and government are in place, there is international support for the state’s institutions, and a weakened Hezbollah has lost much of its ability to act as a spoiler. Added to these are the energy and spirit of the Lebanese people, who are among the most educated, entrepreneurial and dynamic in the Middle East.

Lebanon has not given up on the goal of creating a republic that all citizens can call home. That various Lebanese governments have often fallen short of these ideals does not invalidate them

If the country wants to harness this energy and stem the brain drain of young talent, there is much work to be done. Lebanon’s sovereignty must be re-established by building up institutions such as its armed forces and removing occupying Israeli troops in the south. The Lebanese authorities must also work to curtail corruption, provide essential services, maintain law and order, and ensure opportunity for all.

Friends of Lebanon must step up and ensure its government has the tools to maintain a real path of reform. The ultimate goal should include restoring the Lebanese people’s confidence in their institutions and leaders, and reinstating the country’s place as a regional and international hub, therefore ensuring that the kind of deadly divisions seen 50 years ago are never allowed to return.

The biog

Favourite films: Casablanca and Lawrence of Arabia

Favourite books: Start with Why by Simon Sinek and Good to be Great by Jim Collins

Favourite dish: Grilled fish

Inspiration: Sheikh Zayed's visionary leadership taught me to embrace new challenges.

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

How to turn your property into a holiday home
  1. Ensure decoration and styling – and portal photography – quality is high to achieve maximum rates.
  2. Research equivalent Airbnb homes in your location to ensure competitiveness.
  3. Post on all relevant platforms to reach the widest audience; whether you let personally or via an agency know your potential guest profile – aiming for the wrong demographic may leave your property empty.
  4. Factor in costs when working out if holiday letting is beneficial. The annual DCTM fee runs from Dh370 for a one-bedroom flat to Dh1,200. Tourism tax is Dh10-15 per bedroom, per night.
  5. Check your management company has a physical office, a valid DTCM licence and is licencing your property and paying tourism taxes. For transparency, regularly view your booking calendar.
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Uefa Nations League: How it works

The Uefa Nations League, introduced last year, has reached its final stage, to be played over five days in northern Portugal. The format of its closing tournament is compact, spread over two semi-finals, with the first, Portugal versus Switzerland in Porto on Wednesday evening, and the second, England against the Netherlands, in Guimaraes, on Thursday.

The winners of each semi will then meet at Porto’s Dragao stadium on Sunday, with the losing semi-finalists contesting a third-place play-off in Guimaraes earlier that day.

Qualifying for the final stage was via League A of the inaugural Nations League, in which the top 12 European countries according to Uefa's co-efficient seeding system were divided into four groups, the teams playing each other twice between September and November. Portugal, who finished above Italy and Poland, successfully bid to host the finals.

THE 12 BREAKAWAY CLUBS

England

Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur

Italy
AC Milan, Inter Milan, Juventus

Spain
Atletico Madrid, Barcelona, Real Madrid

Arabian Gulf Cup FINAL

Al Nasr 2

(Negredo 1, Tozo 50)

Shabab Al Ahli 1

(Jaber 13)

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Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

Updated: April 14, 2025, 4:28 AM