It is said that the perfect spy is someone who cannot attract a waiter's attention in a restaurant. This seems to be true of the hit team which murdered the Hamas military leader, Mahmoud al Mabhouh, in Dubai last month. The individuals revealed by the Dubai police are no Sean Connerys or Mata Haris, rather the type of people you would not remember if you bumped into them on the street.
The unforgiving camera angles of closed circuit TV footage and the dorky disguises they used only accentuate their grim ordinariness. Surely the ranks of young men and women wanting to join the world's security services - many of them addicts of the BBC's Spooks and similar glossy intelligence dramas - will now fall off.
The painstaking work of the Dubai police has proved one thing. The all-seeing surveillance camera has killed off the notion that a forgettable face, a wig and a moustache are enough to make a good sleuth. To the surprise and embarrassment of the Israelis, the Dubai police have been able to combine their surveillance footage with visual intelligence from different hotels, the airport and passport control, as well as cell phone information, to put together a timeline of the operation and a compelling movie, complete with cast list - an Ocean's 11 stripped of glamour.
As the Israeli investigative journalist and expert on the Mossad, Ronen Bergman, has concluded: "This is the end of an era, the end of the assassination that leaves no trace, where you could perform such an operation with no marks. In the modern age it leaves a lot of marks, whatever way you perform it."
Apart from that, there is much that remains murky in the operation. Reaction in Israel, initially quietly jubilant, is now tempered with unease over the political and diplomatic fallout. The standard Israeli government response to any accusation of assassination on foreign territory, the challenge of "Prove it!", is pitifully threadbare in this case. The fact that the passports of British citizens who live in Israel were cloned to provide false papers points the finger unerringly at Mossad and makes the organisation look cavalier with the security of its own citizens.
According to security sources quoted by the BBC yesterday, the cloning of the passports was done to a very high degree of sophistication, beyond the capability of most intelligence services. This is further evidence of Israeli involvement, as Israel has a long record of faking British passports.
In the 1980s Israel promised to stop this practice after a courier taking a consignment of eight blank British passports to the Israeli embassy in Bonn - then the capital of West Germany - left them in a phone booth. The passports were picked up by the German police, and eventually traced to Israel.
The passport issue, as well as the revelation that the Israeli embassy in London was funding a Palestinian double agent who was hiding a big arms cache in the city of Hull, caused the British government to order a freeze in relations with Mossad and the expulsion of three operatives. The Mossad station in London was effectively closed down - but not for long. By 1998 there were five operatives back working in the London embassy, according to a standard history of the organisation.
The summoning of the Israeli ambassador to London, Ron Prosor, to the foreign office yesterday to explain the use of fake British passports should be seen in this light. While politics demands that the Israelis be reprimanded when they are caught out, normal co-operation between western intelligence services and Mossad tends to be restored fairly quickly. The key fact is that the Israelis are never caught cloning American documents. That would get the organisation into real trouble, whereas the wrath of European countries can be dismissed, or so it has proved in the past.
There are calls in the Israeli press for the current Mossad director general Meir Dagan to quit. But it seems unlikely he will go. He has a reputation for daring which pleases the Israeli public. He would have known that a murder in a five-star hotel would yield some embarrassing surveillance footage, but it was clearly considered a risk worth taking.
Israel wants the world to be repeatedly reminded that its arm is long. Mr Dagan is generally credited with the assassination of Imad Mughniyeh, the military commander of Hizbollah, in Damascus in 2008 - though there is always the possibility of several forces being involved together. With al Mabhouh, the aim would be to remove the stain of failure dating from the failed assassination by poisoning of the Hamas leader Khaled Meshaal in Amman in 1997.
Vengeance and doing what makes the spooks feel good is not a policy, however. It is hard to think of any strategic gains that Israel has acquired from its long history of assassinations. When dealing with broad-based movements such as the Palestinians, no man is irreplaceable. Indeed, the dead man is replaced in time by someone usually more ruthless, and sometimes more competent.
In 1988 Israeli commandos killed Abu Jihad, the Fatah military commander, in front of his wife in Tunis. If such a respected figure as Abu Jihad had been alive, it would surely have been easier for Israel to make a historic accommodation with the Palestinians over the past 15 years.
The tactical lesson of the impossibility of carrying out a clean murder in a five-star hotel with security cameras in every corridor has been learnt. The real question is: what strategic goal does Israel achieve by carrying out assassinations? Certainly not its proclaimed goal of peace.
aphilps@thenational.ae
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
Skoda Superb Specs
Engine: 2-litre TSI petrol
Power: 190hp
Torque: 320Nm
Price: From Dh147,000
Available: Now
In numbers: PKK’s money network in Europe
Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010
Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille
Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm
Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year
Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”
Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners
TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013
Company%20profile
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Safety 'top priority' for rival hyperloop company
The chief operating officer of Hyperloop Transportation Technologies, Andres de Leon, said his company's hyperloop technology is “ready” and safe.
He said the company prioritised safety throughout its development and, last year, Munich Re, one of the world's largest reinsurance companies, announced it was ready to insure their technology.
“Our levitation, propulsion, and vacuum technology have all been developed [...] over several decades and have been deployed and tested at full scale,” he said in a statement to The National.
“Only once the system has been certified and approved will it move people,” he said.
HyperloopTT has begun designing and engineering processes for its Abu Dhabi projects and hopes to break ground soon.
With no delivery date yet announced, Mr de Leon said timelines had to be considered carefully, as government approval, permits, and regulations could create necessary delays.
Killing of Qassem Suleimani
Farasan Boat: 128km Away from Anchorage
Director: Mowaffaq Alobaid
Stars: Abdulaziz Almadhi, Mohammed Al Akkasi, Ali Al Suhaibani
Rating: 4/5
RACECARD
%3Cp%3E%0D%3Cstrong%3E6pm%3A%3C%2Fstrong%3E%20Abu%20Dhabi%20Land%20Forces%20-%20Maiden%20(TB)%20Dh82%2C500%20(Dirt)%201%2C200m%0D%3Cbr%3E%3Cstrong%3E6.35pm%3A%20%3C%2Fstrong%3EDubai%20Naval%20Forces%20-%20Maiden%20(TB)%20Dh82%2C500%20(D)%201%2C400m%0D%3Cbr%3E%3Cstrong%3E7.10pm%3A%3C%2Fstrong%3E%20Sharjah%20Air%20Force%20-%20Maiden%20(TB)%20Dh82%2C500%20(D)%201%2C200m%0D%3Cbr%3E%3Cstrong%3E7.45pm%3A%20%3C%2Fstrong%3EAjman%20Presidential%20Guard%20-%20Handicap%20(TB)%20Dh95%2C000%20(D)%201%2C200m%0D%3Cbr%3E%3Cstrong%3E8.20pm%3A%3C%2Fstrong%3E%20Dubai%20Creek%20Mile%20%E2%80%93%20Listed%20(TB)%20Dh132%2C500%20(D)%201%2C600m%0D%3Cbr%3E%3Cstrong%3E8.55pm%3A%20%3C%2Fstrong%3EUmm%20Al%20Quwain%20and%20Ras%20Al%20Khaimah%20Joint%20Aviation%20-%20Rated%20Conditions%20(TB)%20Dh95%2C000%20(D)%201%2C600m%0D%3Cbr%3E%3Cstrong%3E9.30pm%3A%3C%2Fstrong%3E%20Fujairah%20National%20Service%20and%20Reserve%20-%20Handicap%20(TB)%20Dh82%2C500%20(D)%201%2C400m%3C%2Fp%3E%0A
Red flags
- Promises of high, fixed or 'guaranteed' returns.
- Unregulated structured products or complex investments often used to bypass traditional safeguards.
- Lack of clear information, vague language, no access to audited financials.
- Overseas companies targeting investors in other jurisdictions - this can make legal recovery difficult.
- Hard-selling tactics - creating urgency, offering 'exclusive' deals.
Courtesy: Carol Glynn, founder of Conscious Finance Coaching
US Industrial Market figures, Q1 2017
Vacancy Rate 5.4%
Markets With Positive Absorption 85.7 per cent
New Supply 55 million sq ft
New Supply to Inventory 0.4 per cent
Under Construction 198.2 million sq ft
(Source: Colliers)