Today, July 9, South Sudan celebrates its ninth year of existence. Since the original creation of Sudan, one of Africa’s largest countries, in 1956, many inhabitants of its southern region and other peripheral areas were frustrated with what they described as a lack of autonomy, discrimination and neglect from the central government.
For decades, under the rule of its dictator Omar Al Bashir, Khartoum was either unable or unwilling to resolve these long-standing issues peacefully. The non-Arab citizens inhabiting those regions of the country undoubtedly experienced marginalisation and oppression, not least in Darfur, where the former government under Al Bashir stands accused of having committed genocide.
After the people of the south voted overwhelmingly for secession in a 2011 referendum, the newly formed South Sudan became the world's youngest nation – a title it still holds – with Juba as its capital. The vote took place as part of a 2005 agreement to end Africa's longest civil war, during which at least 1.5 million people were killed and 4 million displaced.
At the time, the US-backed secession was hailed as a way forward to peace, but it did not end the plight of the South Sudanese. Nine years on, violence is still a fact of life in many parts of the country. Fighting between Khartoum and Juba gave way to infighting among the South Sudanese.
Civil war broke out in South Sudan in 2013, when President Salva Kiir fell out with vice-president Riek Machar, who he accused of staging a coup. The two men represent South Sudan's two largest ethnic groups. Their dispute provoked a largely ethnic conflict that displaced 2.2 million people and killed up to 383,000 others over five years. It also sparked famine. Although a peace deal was signed in August 2018 between Mr Kiir and Mr Machar, bloodshed and instability persist. The UN Mission in South Sudan recorded 415 violent incidents in the first five months of 2020 alone. Tragically, the world's youngest country has repeated humankind's oldest mistakes.
For South Sudan, thriving in its independence and becoming self-reliant will inevitably involve closer collaboration with Khartoum. This includes settling unresolved border disputes and devising a fair system to redistribute oil revenues. Despite a wealth of oil and gas, the land-locked nation depends on Sudanese pipelines to export its natural resources.
Tragically, the world's youngest country has repeated humankind's oldest mistakes
Now that power is no longer held by an inflexible dictatorship in Khartoum, relations between the two nations have a chance to become more amicable and productive. Sudan's ongoing political transition can benefit both Khartoum and Juba. For instance, last year, Sudanese Prime Minister Abdalla Hamdok's first official trip abroad was to Juba, where he met with Mr Kiir. South Sudan also hosted peace negotiations between Khartoum and armed Sudanese factions, acting as a mediator to help Sudan tread the road to peace.
Despite sharing a troubled history, the two nations, which are also bound together by culture and traditions, have the power to work together towards achieving internal peace on both sides of their shared border. It is in the interest of all countries in the region that both of their peoples achieve prosperity. The National wishes South Sudan a happy independence day.
Engine: 2.5-litre, turbocharged 5-cylinder
Transmission: seven-speed auto
Power: 400hp
Torque: 500Nm
Price: Dh300,000 (estimate)
On sale: 2022
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
Engine: 3.0L twin-turbo V6 Gearbox: 10-speed automatic Power: 405hp at 5,500rpm Torque: 562Nm at 3,000rpm Fuel economy, combined: 11.2L/100km Price: From Dh292,845 (Reserve); from Dh320,145 (Presidential) On sale: Now
Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
5pm: Maiden Dh75,000 1,600m; Winner: Mystery Land, Fabrice Veron, Helal Al Alawi.
5.30pm: Handicap Dh85,000 1,000m; Winner: Shanaghai City, Jesus Rosales, Rashed Bouresly.
Ain Issa camp:
Established in 2016
Houses 13,309 people, 2,092 families, 62 per cent children
Of the adult population, 49 per cent men, 51 per cent women (not including foreigners annexe)
Most from Deir Ezzor and Raqqa
950 foreigners linked to ISIS and their families
NGO Blumont runs camp management for the UN
One of the nine official (UN recognised) camps in the region
You may remember …
Robbie Keane (Atletico de Kolkata) The Irish striker is, along with his former Spurs teammate Dimitar Berbatov, the headline figure in this season’s ISL, having joined defending champions ATK. His grand entrance after arrival from Major League Soccer in the US will be delayed by three games, though, due to a knee injury.
Dimitar Berbatov (Kerala Blasters) Word has it that Rene Meulensteen, the Kerala manager, plans to deploy his Bulgarian star in central midfield. The idea of Berbatov as an all-action, box-to-box midfielder, might jar with Spurs and Manchester United supporters, who more likely recall an always-languid, often-lazy striker.
Wes Brown (Kerala Blasters) Revived his playing career last season to help out at Blackburn Rovers, where he was also a coach. Since then, the 23-cap England centre back, who is now 38, has been reunited with the former Manchester United assistant coach Meulensteen, after signing for Kerala.
Andre Bikey (Jamshedpur) The Cameroonian defender is onto the 17th club of a career has taken him to Spain, Portugal, Russia, the UK, Greece, and now India. He is still only 32, so there is plenty of time to add to that tally, too. Scored goals against Liverpool and Chelsea during his time with Reading in England.
Emiliano Alfaro (Pune City) The Uruguayan striker has played for Liverpool – the Montevideo one, rather than the better-known side in England – and Lazio in Italy. He was prolific for a season at Al Wasl in the Arabian Gulf League in 2012/13. He returned for one season with Fujairah, whom he left to join Pune.
Emirates flies direct from Dubai to Rio de Janeiro from Dh7,000 return including taxes. Avianca fliles from Rio to Cusco via Lima from $399 (Dhxx) return including taxes.
The trip
From US$1,830 per deluxe cabin, twin share, for the one-night Spirit of the Water itinerary and US$4,630 per deluxe cabin for the Peruvian Highlands itinerary, inclusive of meals, and beverages. Surcharges apply for some excursions.
