Afghan Taliban leader Mullah Akhtar Mansour's vehicle was hit near the town of Ahmad Wal, in Noshki district of western Balochistan province, about 50km from the border with Afghanistan. AFP
Afghan Taliban leader Mullah Akhtar Mansour's vehicle was hit near the town of Ahmad Wal, in Noshki district of western Balochistan province, about 50km from the border with Afghanistan. AFP
Afghan Taliban leader Mullah Akhtar Mansour's vehicle was hit near the town of Ahmad Wal, in Noshki district of western Balochistan province, about 50km from the border with Afghanistan. AFP
Afghan Taliban leader Mullah Akhtar Mansour's vehicle was hit near the town of Ahmad Wal, in Noshki district of western Balochistan province, about 50km from the border with Afghanistan. AFP

Killing of Taliban chief complicates a murky situation


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The death of Taliban chief Mullah Akhtar Mansour in an American drone strike on Saturday was an extraordinary event, even in a theatre of war renowned for the unconventional.

It was unprecedented for a CIA drone to venture so deep into Pakistani air space to carry out a strike. The hundreds of previous strikes were limited to the northwest Federally Administered Tribal Areas bordering eastern Afghanistan. Specifically, nearly all were conducted in the North and South Waziristan tribal areas, with the odd excursion into Khyber Pakhtunkhwa.

Only one strike had ever taken place in an area of Pakistan governed under the articles of its federal democratic constitution. In November 2013, three commanders of the Taliban’s Haqqani Network faction were killed in the Hangu district of Khyber Pakhtunkhwa province, a few kilometres from the Kurram tribal area.

Mullah Akhtar’s vehicle was hit near the town of Ahmad Wal, in Noshki district of western Balochistan province, about 50km from the border with Afghanistan. He was driving with a single companion along a well-used national highway, on the way back from Iran. His vehicle was struck by three missiles shortly after the two men stopped at Ahmad Wal for what was to be their last meal.

The only times that CIA drones had previously seen action in Balochistan were when they were deployed at two air bases there after the September 11, 2001 attacks on New York and Washington. This arrangement ended after a November, 2011 incident at Salala in which 21 Pakistani troops were killed by United States forces.

The message delivered by Saturday’s drone strike could not have been clearer: the US acted against the Taliban when Pakistan was not prepared to do so.

It certainly is no secret that the Taliban has used Pakistan as a rest-and-recreation centre since resuming its insurgency in Afghanistan in 2006. Nor can the Pakistani military’s special relationship with the Haqqani network be disputed.

The US has been leaning on Pakistan to leverage that relationship to bring the Taliban into an Afghan peace process, in return for which it would be treated as a legitimate political entity, not as a terrorist group.

The turning point was Kabul’s announcement of the death of Mullah Mohammed Omar, the Taliban founder, on the eve of talks last July. The test for Pakistan was to bring his successor, Mullah Akhtar, to the table. Instead, the Taliban was wrought with infighting over the succession and Mullah Akhtar, fighting for his leadership and the cohesion of the group, had little choice but to reject the talks.

Instead, the Haqqani network launched a campaign of suicide bombings, culminating in an April 19 attack on an Afghan intelligence facility in Kabul that killed 64 people and injured 350.

That attack – and the near-certainty that it was planned by the Taliban’s exiled leadership, most of whom live in Balochistan – changed matters dramatically.

Afghan president Ashraf Ghani demanded that Pakistan act against the Taliban on its soil, as agreed in January at a meeting of the Quadrilateral Coordination Group – comprising Afghanistan, China, Pakistan and the US – established to facilitate peace talks.

Pakistan stalled, not wanting to engage the Afghan Taliban in addition to its own Pakistani Taliban insurgents. The historic enmity between Islamabad and Kabul was another factor.

The third motivation for Pakistan to procrastinate is the forthcoming downsizing of the US-led Nato military presence in Afghanistan and, ultimately, its exit.

Historically, Pakistan has good reason to question America’s commitment to Afghanistan. Instead of consolidating its hold after the 2001 invasion, the US pulled out resources for the 2003 invasion of Iraq. When that allowed the Taliban the time and space to regroup, president Barack Obama ordered a troop surge, but he also announced his intention to refocus US policy on East Asia to counter an increasingly assertive China.

If the US drone strike that killed Mullah Akhtar was a tactical measure, aimed merely at restraining the Taliban’s capacity to fight the Afghan government, then it will do nothing to persuade the next Taliban leader to halt the attacks and talk peace. It may well increase fighting within the Taliban, but that too would work in favour of the group’s hardliners.

Sooner rather than later, however, the US is going to pull out of an Afghanistan increasingly mired in fighting between competitors within the government as well as between the government and insurgents.

Exactly that situation prevailed in Afghanistan after the Soviet withdrawal in 1989, creating a political and security vacuum that led to the rise of the Taliban and established ­Afghanistan as the global hub of Al Qaeda operations.

Obviously, that is the kind of situation the US is seeking to avoid by militarily propping up the Afghan National Unity Government, and by publicly telling Mr Ghani and Afghanistan’s chief executive, Abdullah Abdullah, to stop bickering.

There is good reason to hope that the involvement of China, which wields huge influence in Pakistan, will help stabilise the situation in Afghanistan.

But it is the Afghan protagonists who must decide whether they wish to stop fighting. History tells us that the country has never seen more than a decade of peace at a time.

Tom Hussain is Asia-Pacific editor of The World Weekly

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RESULTS

5pm: Handicap (PA) Dh70,000 1,400m
Winner: AF Tathoor, Tadhg O’Shea (jockey), Ernst Oertel (trainer)
5.30pm: Handicap (TB) Dh70,000 1,000m
Winner: Dahawi, Antonio Fresu, Musabah Al Muhairi
6pm: Maiden (PA) Dh70,000 2,000m
Winner: Aiz Alawda, Fernando Jara, Ahmed Al Mehairbi
6.30pm: Handicap (PA) Dh70,000 2,000m
Winner: ES Nahawand, Fernando Jara, Mohammed Daggash
7pm: Maiden (PA) Dh70,000 1,600m
Winner: Winked, Connor Beasley, Abdallah Al Hammadi
7.30pm: Al Ain Mile Group 3 (PA) Dh350,000 1,600m
Winner: Somoud, Connor Beasley, Ahmed Al Mehairbi
8pm: Handicap (PA) Dh70,000 1,600m
Winner: Al Jazi, Fabrice Veron, Eric Lemartinel

What is the FNC?

The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning. 
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval. 
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
 

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

Company%20Profile
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The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

UAE currency: the story behind the money in your pockets

The Saga Continues

Wu-Tang Clan

(36 Chambers / Entertainment One)

MATCH INFO

Manchester United 1 (Fernandes pen 2') Tottenham Hotspur 6 (Ndombele 4', Son 7' & 37' Kane (30' & pen 79, Aurier 51')

Man of the match Son Heung-min (Tottenham)

%3Cp%3EThe%20Department%20of%20Culture%20and%20Tourism%20-%20Abu%20Dhabi%E2%80%99s%20Arabic%20Language%20Centre%20will%20mark%20International%20Women%E2%80%99s%20Day%20at%20the%20Bologna%20Children's%20Book%20Fair%20with%20the%20Abu%20Dhabi%20Translation%20Conference.%20Prolific%20Emirati%20author%20Noora%20Al%20Shammari%2C%20who%20has%20written%20eight%20books%20that%20%20feature%20in%20the%20Ministry%20of%20Education's%20curriculum%2C%20will%20appear%20in%20a%20session%20on%20Wednesday%20to%20discuss%20the%20challenges%20women%20face%20in%20getting%20their%20works%20translated.%3C%2Fp%3E%0A
Need to know

The flights: Flydubai flies from Dubai to Kilimanjaro airport via Dar es Salaam from Dh1,619 return including taxes. The trip takes 8 hours. 

The trek: Make sure that whatever tour company you select to climb Kilimanjaro, that it is a reputable one. The way to climb successfully would be with experienced guides and porters, from a company committed to quality, safety and an ethical approach to the mountain and its staff. Sonia Nazareth booked a VIP package through Safari Africa. The tour works out to $4,775 (Dh17,538) per person, based on a 4-person booking scheme, for 9 nights on the mountain (including one night before and after the trek at Arusha). The price includes all meals, a head guide, an assistant guide for every 2 trekkers, porters to carry the luggage, a cook and kitchen staff, a dining and mess tent, a sleeping tent set up for 2 persons, a chemical toilet and park entrance fees. The tiny ration of heated water provided for our bath in our makeshift private bathroom stall was the greatest luxury. A standard package, also based on a 4-person booking, works out to $3,050 (Dh11,202) per person.

When to go: You can climb Kili at any time of year, but the best months to ascend  are  January-February and September-October.  Also good are July and August, if you’re tolerant of the colder weather that winter brings.

Do not underestimate the importance of kit. Even if you’re travelling at a relatively pleasant time, be geared up for the cold and the rain.

UAE currency: the story behind the money in your pockets
SCHEDULE

December 8: UAE v USA (Sharjah Cricket Stadium)

December 9: USA v Scotland (Sharjah Cricket Stadium)

December 11: UAE v Scotland (Sharjah Cricket Stadium)

December 12: UAE v USA (ICC Academy Oval 1)

December 14: USA v Scotland (ICC Academy Oval 1)

December 15: UAE v Scotland (ICC Academy Oval 1)

All matches start at 10am

 

MATHC INFO

England 19 (Try: Tuilagi; Cons: Farrell; Pens: Ford (4)

New Zealand 7 (Try: Savea; Con: Mo'unga)

Know your Camel lingo

The bairaq is a competition for the best herd of 50 camels, named for the banner its winner takes home

Namoos - a word of congratulations reserved for falconry competitions, camel races and camel pageants. It best translates as 'the pride of victory' - and for competitors, it is priceless

Asayel camels - sleek, short-haired hound-like racers

Majahim - chocolate-brown camels that can grow to weigh two tonnes. They were only valued for milk until camel pageantry took off in the 1990s

Millions Street - the thoroughfare where camels are led and where white 4x4s throng throughout the festival

PROFILE

Name: Enhance Fitness 

Year started: 2018 

Based: UAE 

Employees: 200 

Amount raised: $3m 

Investors: Global Ventures and angel investors 

Racecard
%3Cp%3E%0D5pm%3A%20Al%20Maha%20Stables%20%E2%80%93%20Maiden%20(PA)%20Dh80%2C000%20(Turf)%201%2C400m%0D%3Cbr%3E5.30pm%3A%20Al%20Anoud%20Stables%20%E2%80%93%20Handicap%20(PA)%20Dh80%2C000%20(T)%201%2C200m%0D%3Cbr%3E6pm%3A%20Wathba%20Stallions%20Cup%20%E2%80%93%20Handicap%20(PA)%20Dh70%2C000%20(T)%201%2C400m%0D%3Cbr%3E6.30pm%3A%20Arabian%20Triple%20Crown%20Round%202%20%E2%80%93%20Group%203%20(PA)%20Dh%20300%2C000%20(T)%202%2C200m%0D%3Cbr%3E7pm%3A%20Liwa%20Oasis%20%E2%80%93%20Group%202%20(PA)%20Dh300%2C000%20(T)%201%2C400m%0D%3Cbr%3E7.30pm%3A%20Dames%20Stables%20%E2%80%93%20Handicap%20(TB)%20Dh80%2C000%20(T)%201%2C400m%3C%2Fp%3E%0A
LA LIGA FIXTURES

Saturday (All UAE kick-off times)

Valencia v Atletico Madrid (midnight)

Mallorca v Alaves (4pm)

Barcelona v Getafe (7pm)

Villarreal v Levante (9.30pm)

Sunday

Granada v Real Volladolid (midnight)

Sevilla v Espanyol (3pm)

Leganes v Real Betis (5pm)

Eibar v Real Sociedad (7pm)

Athletic Bilbao v Osasuna (9.30pm)

Monday

Real Madrid v Celta Vigo (midnight)

SCORES IN BRIEF

Lahore Qalandars 186 for 4 in 19.4 overs
(Sohail 100,Phil Salt 37 not out, Bilal Irshad 30, Josh Poysden 2-26)
bt Yorkshire Vikings 184 for 5 in 20 overs
(Jonathan Tattersall 36, Harry Brook 37, Gary Ballance 33, Adam Lyth 32, Shaheen Afridi 2-36).

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

MATCH INFO

Inter Milan 2 (Vecino 65', Barella 83')

Verona 1 (Verre 19' pen)