Mahmoud Abbas is increasingly challenged by factions within his own party. Reuters
Mahmoud Abbas is increasingly challenged by factions within his own party. Reuters
Mahmoud Abbas is increasingly challenged by factions within his own party. Reuters
Mahmoud Abbas is increasingly challenged by factions within his own party. Reuters

Abbas can cancel elections but not anger in Palestine


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  • Arabic

Palestinian President Mahmoud Abbas has his reasons for not liking elections. Fifteen years ago, his authority was unexpectedly challenged when a vote delivered militant Islamist group Hamas victory over Fatah, the dominant party in the territory's politics. The shock was a blow to Mr Abbas's credentials and sparked lethal unrest.
Unlike in 2006, many Palestinians were expecting this year's election to bring some degree of change. New figures had emerged to challenge the Fatah-Hamas binary, and a young electorate – no Palestinian below the age of 34 has had the opportunity to participate in elections – could have broken with tradition.
Mr Abbas's decision on Friday to postpone the vote was, therefore, unsurprising. He claims to have done so because of the possibility that Israel would have imposed voting controls on Palestinian residents in East Jerusalem. Occupation has indeed gotten in the way of them exercising their democratic rights before. But this time round the issue was one of proportion. In 2006, roughly 6,300 voters cast ballots in these areas. Before Mr Abbas's decision, plans were already in place to mitigate potential difficulties, with post offices and even foreign missions being floated as possible polling stations in the event of an obstruction. And while Israeli limitations could have presented difficulties for some Jerusalemites, an estimated 150,000 Palestinian residents of the city were expected to cast their votes in suburbs outside the Israeli military's control.

There were fears that Hamas could have become more powerful after this year's vote. Reuters
There were fears that Hamas could have become more powerful after this year's vote. Reuters
No Palestinian below the age of 34 has had the opportunity to participate in elections

Mr Abbas's decision was, at best, disproportionate. It was more likely an attempt to protect his career. Palestinians had good reason to deliver a result not in his favour. The pandemic has worsened pre-existing economic and political difficulties. Unemployment is at almost 50 per cent in Gaza. Israeli settlements continue to expand in the West Bank and East Jerusalem. Authorities have proven ineffective at petitioning Israel, the foremost vaccinator against Covid-19 globally, for their fair share of doses. Improving governance in the face of occupation is, of course, hugely challenging. But ordinary Palestinians are growing tired of it being used as a catch-all excuse for lacklustre leadership.
It is true that Mr Abbas's brief is a tough one. The grip Hamas has on Gaza's politics limits his influence. There were fears that this year's election could have made them yet more powerful; after all, the organisation's victory in 2006 had deadly short-term consequences and continues to hamper progress years later

But blocking the democratic process is not going to get rid of the group or solve Palestinian problems. And while there was a chance that Hamas could have benefited from recent splits in Fatah, the militant organisation is itself based on corrupt political foundations that many Palestinians reject. A fair vote could have been the moment that the people, particularly the young, rejected not just the stagnancy of Mr Abbas's tenure, but Hamas's fringe politics as well.
Society in the Palestinian Territories is changing. With trust and fairness from its leaders, elections could have been the opening of a new and better chapter. With distrust, a dangerous stalemate remains. The decision to postpone the vote has placed Palestine on the wrong path.

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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Sting & Shaggy

44/876

(Interscope)

2020 Oscars winners: in numbers
  • Parasite – 4
  • 1917– 3
  • Ford v Ferrari – 2
  • Joker – 2
  • Once Upon a Time ... in Hollywood – 2
  • American Factory – 1
  • Bombshell – 1
  • Hair Love – 1
  • Jojo Rabbit – 1
  • Judy – 1
  • Little Women – 1
  • Learning to Skateboard in a Warzone (If You're a Girl) – 1
  • Marriage Story – 1
  • Rocketman – 1
  • The Neighbors' Window – 1
  • Toy Story 4 – 1
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German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
  • 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
  • 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250 

Source: Federal Office for the Protection of the Constitution

Terror attacks in Paris, November 13, 2015

- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France

Winners

Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)

Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)

Best Young Women’s Player
Vicky López (Barcelona / Spain)

Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)

Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)

Women’s Coach of the Year
Sarina Wiegman (England)

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory