The statistics speak for themselves: there are at least 40 active battlefields with 600 non-state armed groups operating around the world.
Throw into the mix 100 representatives from about 130 state militaries and you have a complex web of conflict tracked by the International Committee of the Red Cross (ICRC) over the past few years.
This is compounded by state-sponsored proxies, new technology, shifting alliances, political indecisiveness and a zero-sum game, resulting in familiar news stories about people left with nothing but the rubble of their homes.
“Across the globe there are terrible examples of where civilians are targeted, maimed and killed and livelihoods destroyed,” Clare Dalton, the ICRC head of mission to the UAE, said on Monday.
“We have to be able to look at why this is happening.”
This event is of utmost importance
Brig Salem Al Kaabi
Her comments came on the first day of a major military gathering in Abu Dhabi aimed at protecting civilians in times of war.
The UAE's Ministry of Defence and the ICRC organised the event, where more than 30 senior military officers from about 20 countries are examining how militaries can influence each other through "partnered military operations" to ensure respect for civilians and international humanitarian law.
“This event is of utmost importance,” said Brig Salem Al Kaabi, head of the Executive Department of Military Judiciary at the Ministry of Defence.
“We support everything that supports the implementation of the law. Legal advisers accompany battle commanders on the operational level but on the strategic level we have legal advisers that provide guidance on operations.”
The three-day event also aims to explore how alliances forged in the heat of battle can lessen rather than worsen human suffering.
Over the next few days, officers will discuss war scenarios, consider new tools and share feedback that it is hoped will help civilians in future conflicts.
“There will always be new ways people will find to fight war,” Ms Dalton said.
“Any situation where civilians are in some sort of danger or harm, it is a concern for us. We are trying to limit the impact it has on people’s lives and infrastructure but that’s never going to be easy.”
Conflicts in countries such as Syria and Iraq involve conventional state militaries supporting militias composed of unruly fighters whose alliances change rapidly on the battlefield.
No one person or military is in charge, exacerbating an already hostile situation for those innocent people caught in the crossfire. The task is hard.
“[Militaries] do care,” said James Seaton, global military adviser at the ICRC and a former Marine Corps commander.
“They have codes, customs and traditions. Even some of the non-state armed groups do."
“We are trying to give tools to militaries to help civilians, such as if you take down a bridge, there are electrical lines underneath. It is about understanding the second and third effects.”
The event comes three years after the ICRC and Ministry of Defence held the Senior Workshop on International Rules Governing Military Operations for the first time in the region.
Close to 150 high-ranking officers from more than 80 countries gathered in the capital at the time to discuss military rules, the rise of new technology and protecting the dignity of people whose lives have been torn apart by conflict.
It heard that the Geneva Conventions may need to be expanded to tackle the unrestricted rise of robot and cyber warfare.
The ICRC is considered the guardian of the Geneva Conventions, which set out how wars should be fought.
“If you look at conflict today there is nothing to be optimistic about,” said Ms Dalton.
She said she was hopeful things could change.
“We hear of the terrible instances where the law isn't respected but there are also examples of where militaries do their best. There are positives," she said.
"Laws need to adapt but the challenge is often agreeing on new laws."
Get inspired
Here are a couple of Valentine’s Day food products that may or may not go the distance (but have got the internet talking anyway).
Sourdough sentiments: Marks & Spencer in the United Kingdom has introduced a slow-baked sourdough loaf dusted with flour to spell out I (heart) you, at £2 (Dh9.5). While it’s not available in the UAE, there’s nothing to stop you taking the idea and creating your own message of love, stencilled on breakfast-inbed toast.
Crisps playing cupid: Crisp company Tyrells has added a spicy addition to its range for Valentine’s Day. The brand describes the new honey and chilli flavour on Twitter as: “A tenderly bracing duo of the tantalising tingle of chilli with sweet and sticky honey. A helping hand to get your heart racing.” Again, not on sale here, but if you’re tempted you could certainly fashion your own flavour mix (spicy Cheetos and caramel popcorn, anyone?).
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
Zombieland: Double Tap
Director: Ruben Fleischer
Stars: Woody Harrelson, Jesse Eisenberg, Emma Stone
Four out of five stars
Muslim Council of Elders condemns terrorism on religious sites
The Muslim Council of Elders has strongly condemned the criminal attacks on religious sites in Britain.
It firmly rejected “acts of terrorism, which constitute a flagrant violation of the sanctity of houses of worship”.
“Attacking places of worship is a form of terrorism and extremism that threatens peace and stability within societies,” it said.
The council also warned against the rise of hate speech, racism, extremism and Islamophobia. It urged the international community to join efforts to promote tolerance and peaceful coexistence.
Best Academy: Ajax and Benfica
Best Agent: Jorge Mendes
Best Club : Liverpool
Best Coach: Jurgen Klopp (Liverpool)
Best Goalkeeper: Alisson Becker
Best Men’s Player: Cristiano Ronaldo
Best Partnership of the Year Award by SportBusiness: Manchester City and SAP
Best Referee: Stephanie Frappart
Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)
Best Sporting Director: Andrea Berta (Atletico Madrid)
Best Women's Player: Lucy Bronze
Best Young Arab Player: Achraf Hakimi
Kooora – Best Arab Club: Al Hilal (Saudi Arabia)
Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)
Player Career Award: Miralem Pjanic and Ryan Giggs
Paris%20Agreement
%3Cp%3EArticle%2014%3C%2Fp%3E%0A%3Cp%3E1.%20%5BThe%20Cop%5D%20shall%20periodically%20take%20stock%20of%20the%20implementation%20of%20this%20Agreement%20to%20assess%20the%20collective%20progress%20towards%20achieving%20the%20purpose%20of%20this%20Agreement%20and%20its%20long-term%20goals%20(referred%20to%20as%20the%20%22global%20stocktake%22)%3C%2Fp%3E%0A%3Cp%3E2.%20%5BThe%20Cop%5D%20shall%20undertake%20its%20first%20global%20stocktake%20in%202023%20and%20every%20five%20years%20thereafter%C2%A0%3C%2Fp%3E%0A
THE BIO
Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.
Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.
Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.
Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.
'Outclassed in Kuwait'
Taleb Alrefai,
HBKU Press
