Accounts from Kunduz, a strategically important transport hub for northern Afghanistan, have oscillated between Taliban control of the city and short-lived gains by Nato-assisted Afghan forces. But this much is clear: the city is a template for the grinding consequence of the Afghan government’s unmet promises.
Read correctly, the Kunduz chapter has profound implications for counterterrorism policy in Afghanistan and elsewhere, because good governance is ultimately the best possible antidote to insurgency. This is where Afghanistan has consistently failed. This is what the Taliban use to their advantage.
For the better part of the past decade, but more particularly after the US military’s pullout from Kunduz province in late 2013, the Taliban have been embedding in the suburbs of its capital city.
Mostly, they did not use force, or at least only against government troops and policemen. They were substantially buoyed by local resentment against the administration. More recently, they stoked the nascent goodwill towards them with an emollient hearts-and-minds strategy that even included the distribution of class supplies to girls’ schools.
This has demonstrably paid off, whatever the eventual outcome of the recent surge and riposte in Kunduz city. The Taliban seemed to have enough local support for a few hundred of their insurgent fighters to assume control of Kunduz in the course of just one morning last week. To get a sense of the fragility of the situation, consider US defence secretary Ashton Carter’s description of Kunduz on Sunday. It “continues to be a contested area”, he admitted, and neither US nor Afghan government forces had even been able to take control of the Médecins Sans Frontières hospital compound mistakenly bombed at the weekend by the Americans.
So what makes Kunduz susceptible to the Taliban? It shares a border with Tajikistan, Afghanistan’s central Asian neighbour, and is an ethnically diverse area that could reasonably be supposed to harbour a reflexive distaste for the Pashtun-dominant mores traditionally espoused by the Taliban?
Yes, but these are not culture wars. If Kunduz cleaves to the Taliban it is because it has lost faith in the Afghan authorities. Local representatives of the Afghan central government have bullied and extorted with impunity for years, eroding public support for the fledgling nation-building initiatives from Kabul. As US journalist-turned-Afghan-entrepreneur Sarah Chayes recently described the situation: “Back in the spring of 2009, when I first looked closely at Kunduz, the governor was famous for his land grabs. In an arid place like Afghanistan, almost entirely dependent on high-end agriculture, fruit growing and such, land is incredibly precious. Stealing someone’s land is worse than murdering them.”
She went on to quote the intelligence chief of the German military, which until recently had responsibility for Kunduz province: “Everyone around is corrupt,” he said.
This meant that people in Kunduz felt constantly under siege from extractive economic institutions, euphemistically described as the people’s government. This has gone on for so long that the people can no longer imagine a playing field that is anything other than skewed. It has created a void, a sliver of space for groups like the Taliban to burrow, nestle in and gain influence.
The Afghan Local Police (ALP) initiative, launched in Afghanistan in 2009, and in Kunduz a couple of years later under the auspices of the international community, is a case in point. It was meant to train local militias to stand up to the Taliban. Instead, ALP units became a hugely entitled and unaccountable entity that preyed upon the people, extorting protection money at will and punishing those who failed to cough up. They were loyal only to local strongmen and for the most part, there was no redress.
The ALP groups have had a potent effect on Afghanistan’s embryonic sense of the rule of law. They have multiplied – with disparate local warlords standing up their own forces, each of which is called the ALP – and their escalating depredations have exacerbated most Afghans’ inherent belief that self-governing arrangements are better than formal ones. In real terms, this has meant impotent anger when groups of armed men demand payment after harvest, rather than just the one that calls itself the Taliban. This is the Afghan reality and it casts a flattering glow upon the Taliban.
But Kunduz’s troubles are by no means unique. What political scientists call a “failure by design” of political entities is a national dirge across Afghanistan. It may sound frankly unbelievable given the encouraging narratives of the past 14 years, the “success stories” put out by USAid and other international agencies and the fact that Afghanistan has held presidential elections and even managed a peaceful transition of power. Several academic studies, not least last year’s offering by Jennifer Brick Murtazashvili of Pittsburgh University, have praised localism with Afghan characteristics, which is to say the tendency to “strongman governors”, former warlords who are effective precisely because they can transcend constraints imposed by the state.
Ultimately though, these are just another way to circumvent the state. As is the Taliban. And they have proved more dependable, less rapacious and more long-lived.
Chayes, whose recently published book Thieves of State forecasts that corrupt governments will continue to be the targets of insurgents who win public support, says the Taliban’s audacious attempt to take back power in Kunduz reflects the void in which they operate, rather than any particular affinity to them. “There is nothing magical about the Taliban. They’re Afghans, like the population of Kunduz. If that population was proud of its government, they could keep the Taliban out,” says Chayes.
But they aren’t and they don’t. If nothing else, the fallout of Kunduz is the crystallisation of this dismal reality.
Rashmee Roshan Lall is a writer on world affairs
On Twitter: @rashmeerl
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
Explainer: Tanween Design Programme
Non-profit arts studio Tashkeel launched this annual initiative with the intention of supporting budding designers in the UAE. This year, three talents were chosen from hundreds of applicants to be a part of the sixth creative development programme. These are architect Abdulla Al Mulla, interior designer Lana El Samman and graphic designer Yara Habib.
The trio have been guided by experts from the industry over the course of nine months, as they developed their own products that merge their unique styles with traditional elements of Emirati design. This includes laboratory sessions, experimental and collaborative practice, investigation of new business models and evaluation.
It is led by British contemporary design project specialist Helen Voce and mentor Kevin Badni, and offers participants access to experts from across the world, including the likes of UK designer Gareth Neal and multidisciplinary designer and entrepreneur, Sheikh Salem Al Qassimi.
The final pieces are being revealed in a worldwide limited-edition release on the first day of Downtown Designs at Dubai Design Week 2019. Tashkeel will be at stand E31 at the exhibition.
Lisa Ball-Lechgar, deputy director of Tashkeel, said: “The diversity and calibre of the applicants this year … is reflective of the dynamic change that the UAE art and design industry is witnessing, with young creators resolute in making their bold design ideas a reality.”
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
Key recommendations
- Fewer criminals put behind bars and more to serve sentences in the community, with short sentences scrapped and many inmates released earlier.
- Greater use of curfews and exclusion zones to deliver tougher supervision than ever on criminals.
- Explore wider powers for judges to punish offenders by blocking them from attending football matches, banning them from driving or travelling abroad through an expansion of ‘ancillary orders’.
- More Intensive Supervision Courts to tackle the root causes of crime such as alcohol and drug abuse – forcing repeat offenders to take part in tough treatment programmes or face prison.
The specs
Engine: 2.0-litre four-cylinder turbo
Power: 178hp at 5,500rpm
Torque: 280Nm at 1,350-4,200rpm
Transmission: seven-speed dual-clutch auto
Price: from Dh209,000
On sale: now
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
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
Which honey takes your fancy?
Al Ghaf Honey
The Al Ghaf tree is a local desert tree which bears the harsh summers with drought and high temperatures. From the rich flowers, bees that pollinate this tree can produce delicious red colour honey in June and July each year
Sidr Honey
The Sidr tree is an evergreen tree with long and strong forked branches. The blossom from this tree is called Yabyab, which provides rich food for bees to produce honey in October and November. This honey is the most expensive, but tastiest
Samar Honey
The Samar tree trunk, leaves and blossom contains Barm which is the secret of healing. You can enjoy the best types of honey from this tree every year in May and June. It is an historical witness to the life of the Emirati nation which represents the harsh desert and mountain environments
UAE currency: the story behind the money in your pockets
The Byblos iftar in numbers
29 or 30 days – the number of iftar services held during the holy month
50 staff members required to prepare an iftar
200 to 350 the number of people served iftar nightly
160 litres of the traditional Ramadan drink, jalab, is served in total
500 litres of soup is served during the holy month
200 kilograms of meat is used for various dishes
350 kilograms of onion is used in dishes
5 minutes – the average time that staff have to eat