The Pakistani government expanded military offensive against extremists after a masscre on December 16, when Taliban insurgents killed 136 children at an army-run school in the north-western city of Peshawar. Akhter Gulfam / EPA
The Pakistani government expanded military offensive against extremists after a masscre on December 16, when Taliban insurgents killed 136 children at an army-run school in the north-western city of Peshawar. Akhter Gulfam / EPA
The Pakistani government expanded military offensive against extremists after a masscre on December 16, when Taliban insurgents killed 136 children at an army-run school in the north-western city of Peshawar. Akhter Gulfam / EPA
The Pakistani government expanded military offensive against extremists after a masscre on December 16, when Taliban insurgents killed 136 children at an army-run school in the north-western city of P

No option but for Pakistani soldiers to mete out justice to terrorists


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Should military courts try terrorists? It is a moot point despite the precedent set at the end of the Second World War.

All the rules changed when the US started the so-called war on terror. The Patriot Act did away with that very basic legal right: habeas corpus, the writ that allows the court to determine whether the custodian has lawful authority to detain a prisoner. The US also set up military courts to try suspected terrorists.

Here are the main points to keep in mind about those military courts when considering Pakistan’s decision to set up similar ones to try terrorist suspects. The US was essentially looking at non-American enemies and the courts could operate out of US overseas bases in Guantanamo, Abu Ghraib and others in Iraq and Afghanistan.

Neither point applies to Pakistan. The country is essentially looking at the enemy within. This makes it extremely difficult to even refer to its fight against extremist violence as a “war”. However horrendous the crimes committed, they cannot really be called war crimes.

In the context of terrorism, I, like many others, have long held the view that basic principles of law and strict technicalities must be modified. Considering that the kind of direct evidence necessary for obtaining a criminal conviction may not be available to convict a terrorist, the maxim “innocent till proven guilty” might need modification.

A minor violation of human rights during investigation of a terrorism offence should not become the grounds for setting a suspect free. But when I, and other like-minded people advanced this argument, we were thinking of trial by the judiciary, not by military courts.

However, due process is time consuming and, in the case of a suspected terrorist, it should be accelerated and serve as a deterrent. The case against the death penalty for convicted terrorists argues that individuals programmed to launch suicide attacks are hardly likely to be deterred by death.

This is a valid argument but there is also the flip side – the majority of those who are caught and tried are more likely to be the back-office people – those who programme others to undertake suicide attacks. Most of these people are likely to be deterred by death.

One of the big problems of Pakistan’s ongoing battle against terrorists is that they have been targeting law enforcement personnel – investigators, prosecutors, lawyers, the judiciary and their families. It is physically impossible to provide everyone with adequate security, so the investigators, prosecutors, lawyers and judiciary are seen as wary of ensuring the accused are justly punished. Consequently, our record of convictions is deplorable.

This is the context within which the military courts appear a viable alternative. Headed by serving military officers, who are likely to be more secure and are also programmed to risk their lives, these courts are less likely to be deterred by terrorist threats and will act with speed.

This was illustrated after the 2009 military operation in Swat, when the army captured about 1,700 extremists and rescued almost 100 teenagers who were being programmed to undertake suicide attacks.

The teenagers were enrolled in a programme called Sabaoon, a Pushto word that means the crack of dawn. Headed by a team of psychiatrists, Sabaoon began the process of reclaiming the young men. This was a phenomenal success and, within two years, all of them were rehabilitated into the community. The programme has, since, been expanded to Balochistan and other tribal areas of the Khyber Pakhtunkhwa province.

But the suspected terrorists are still in what is technically illegal custody. Neither the central nor the provincial authorities were prepared to prosecute and punish them. And the army cannot release them to recommence their terrorist activities.

Admittedly, both central and provincial governments have since changed. But nothing in their performance so far inspires one with the confidence that they will do any better than those who were in office in 2009.

Even the death penalty, reimposed for convicted terrorists by prime minister Nawaz Sharif after the Peshawar school massacre, does not really help much. Whether one is in favour of the death penalty or not, the fact is that since the moratorium on it was lifted, the only terrorists that have been executed are those who were tried by the military.

While I must admit that the idea of making soldiers responsible for meting out justice makes me uneasy, the alternative is horrifying.

Given the circumstances, frankly and very reluctantly, I do not see a choice, at least for the moment, in the issue of whether or not military courts should try terrorist suspects in Pakistan.

Brig Shaukat Qadir is a retired Pakistani infantry officer

How to wear a kandura

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  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

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  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying

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Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

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Genoa v Torino (9pm)
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Yadoo’s House Restaurant & Cafe

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Golden Dallah

For the cappuccino, luqaimat and aseeda.

Al Mrzab Restaurant

For the shrimp murabian and Kuwaiti options including Kuwaiti machboos with kebab and spicy sauce.

Al Derwaza

For the fish hubul, regag bread, biryani and special seafood soup. 

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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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Last-16 Europa League fixtures

Wednesday (Kick-offs UAE)

FC Copenhagen (0) v Istanbul Basaksehir (1) 8.55pm

Shakhtar Donetsk (2) v Wolfsburg (1) 8.55pm

Inter Milan v Getafe (one leg only) 11pm

Manchester United (5) v LASK (0) 11pm 

Thursday

Bayer Leverkusen (3) v Rangers (1) 8.55pm

Sevilla v Roma  (one leg only)  8.55pm

FC Basel (3) v Eintracht Frankfurt (0) 11pm 

Wolves (1) Olympiakos (1) 11pm 

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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

MATCH INFO

Uefa Champions League final:

Who: Real Madrid v Liverpool
Where: NSC Olimpiyskiy Stadium, Kiev, Ukraine
When: Saturday, May 26, 10.45pm (UAE)
TV: Match on BeIN Sports

Race 3

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Director: Remo D’Souza
Cast: Salman Khan, Anil Kapoor, Jacqueline Fernandez, Bobby Deol, Daisy Shah, Saqib Salem
Rating: 2.5 stars

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UAE tour of Zimbabwe

All matches in Bulawayo
Friday, Sept 26 – UAE won by 36 runs
Sunday, Sept 28 – Second ODI
Tuesday, Sept 30 – Third ODI
Thursday, Oct 2 – Fourth ODI
Sunday, Oct 5 – First T20I
Monday, Oct 6 – Second T20I

Founders: Ines Mena, Claudia Ribas, Simona Agolini, Nourhan Hassan and Therese Hundt

Date started: January 2017, app launched November 2017

Based: Dubai, UAE

Sector: Private/Retail/Leisure

Number of Employees: 18 employees, including full-time and flexible workers

Funding stage and size: Seed round completed Q4 2019 - $1m raised

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Results:

6.30pm: Mazrat Al Ruwayah (PA) | Group 2 | US$55,000 (Dirt) | 1,600 metres

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7.05pm: Meydan Sprint (TB) | Group 2 | $250,000 (Turf) | 1,000m

Winner: Blue Point, William Buick, Charlie Appleby

7.40pm: Firebreak Stakes | Group 3 | $200,000 (D) | 1,600m

Winner: Muntazah, Jim Crowley, Doug Watson

8.15pm: Meydan Trophy Conditions (TB) | $100,000 (T) | 1,900m

Winner: Art Du Val, William Buick, Charlie Appleby

8.50pm: Balanchine Group 2 (TB) | $250,000 (T) | 1,800m

Winner: Poetic Charm, William Buick, Charlie Appleby

9.25pm: Handicap (TB) | $135,000 (D) | 1,200m

Winner: Lava Spin, Richard Mullen, Satish Seemar

10pm: Handicap (TB) | $175,000 (T) | 2,410m

Winner: Mountain Hunter, Christophe Soumillon, Saeed bin Suroor

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Citadel: Honey Bunny first episode

Directors: Raj & DK

Stars: Varun Dhawan, Samantha Ruth Prabhu, Kashvi Majmundar, Kay Kay Menon

Rating: 4/5