• French soldiers in Gao, Mali. In February 2022, France said it was withdrawing its troops from Mali after almost a decade fighting against insurgents. AFP
    French soldiers in Gao, Mali. In February 2022, France said it was withdrawing its troops from Mali after almost a decade fighting against insurgents. AFP
  • The Sahel region is now home to some of the most violent and dangerous terrorists. The presence of French-led troops largely failed to tackle the insurgents. AFP
    The Sahel region is now home to some of the most violent and dangerous terrorists. The presence of French-led troops largely failed to tackle the insurgents. AFP
  • Kenyan soldiers on patrol after a 2015 attack by in Garissa, which killed almost 150. AP
    Kenyan soldiers on patrol after a 2015 attack by in Garissa, which killed almost 150. AP
  • French defence minister Florence Parly dines with armed forces personnel, celebrating New Year's Eve in 2017, in Tessalit, Mali. AFP
    French defence minister Florence Parly dines with armed forces personnel, celebrating New Year's Eve in 2017, in Tessalit, Mali. AFP
  • Kenyan troops during a firefight with Al Shabab in Nairobi in 2013. AFP
    Kenyan troops during a firefight with Al Shabab in Nairobi in 2013. AFP
  • An armed member of the Al Shabab extremist group at a rally on the outskirts of Mogadishu, Somalia. AP
    An armed member of the Al Shabab extremist group at a rally on the outskirts of Mogadishu, Somalia. AP
  • Kenyan troops use a wall as cover in the firefight with Al Shabab. AFP
    Kenyan troops use a wall as cover in the firefight with Al Shabab. AFP
  • A British RAF Chinook transport helicopter at the Operation Barkhane base in Gao, Mali. The French-led operation against Islamist groups in Africa's Sahel region began in 2014.
    A British RAF Chinook transport helicopter at the Operation Barkhane base in Gao, Mali. The French-led operation against Islamist groups in Africa's Sahel region began in 2014.
  • French ground crew work on a Gazelle combat helicopter at their base in Gao, Mali. In June 2021, France's President Emmanuel Macron said Operation Barkhane would end soon.
    French ground crew work on a Gazelle combat helicopter at their base in Gao, Mali. In June 2021, France's President Emmanuel Macron said Operation Barkhane would end soon.

UN: Africa suffers most terrorist attacks globally this year


  • English
  • Arabic

Africa became the region hardest hit by terrorism in the first half of 2021 as ISIS and Al Qaeda-linked extremist groups and their affiliates spread their influence, boasting gains in supporters and territory, and inflicting the greatest casualties, according to UN experts.

A report to the UN Security Council circulated on Friday said this is “especially true” in parts of west and east Africa where affiliates of both groups can also boast growing capabilities in fundraising and weapons, including the use of drones.

Several of the most successful affiliates of ISIS are in its central and west Africa province, and several of Al Qaeda's are in Somalia and the Sahel region, it said.

The experts said it’s “concerning” that these terrorist affiliates are spreading their influence and activities, including across borders from Mali into Burkina Faso, Ivory Coast, Niger and Senegal, as well as incursions from Nigeria into Cameroon, Chad and Niger in West Africa. In the east, the affiliates’ activities have spread from Somalia into Kenya and from Mozambique into Tanzania.

One of “the most troubling events” of early 2021 was the local ISIS affiliate’s storming and brief holding of Mozambique’s strategic port of Mocimboa da Praia in Cabo Delgado province near the border with Tanzania “before withdrawing with spoils, positioning it for future raids in the area”.

Overall, the experts said Covid-19 continued to affect terrorist activity and both ISIS and Al Qaeda “continued to gloat over the harm done by the coronavirus disease pandemic to their enemies, but were unable to develop a more persuasive narrative”.

“While ISIL contemplated weaponising the virus, member states detected no concrete plans to implement the idea,” the report said.

In Europe and other non-conflict zones, lockdowns and border closures brought on by Covid-19 slowed the movement and gathering of people “while increasing the risk of online radicalisation”.

The experts said attacks “may have been planned in various locations” during the pandemic “that will be executed when restrictions ease”.

In Iraq and Syria, “the core conflict zone for ISIL”, the extremist group’s activities have evolved into “an entrenched insurgency, exploiting weaknesses in local security to find safe havens, and targeting forces engaged in counter-ISIL operations.”

Despite heavy counter-terrorism pressures from Iraqi forces, the experts said ISIS attacks in Baghdad in January and April “underscored the group’s resilience”.

In Syria’s rebel-held northwest Idlib province, the report said groups aligned with Al Qaeda continue to dominate the area, with “terrorist fighters” numbering more than 10,000.

“Although there has been only limited relocation of foreign fighters from the region to other conflict zones, member states are concerned about the possibility of such movement, in particular to Afghanistan, should the environment there become more hospitable to ISIL or groups aligned with Al Qaeda.”

In central, south and southeast Asia, the experts said Islamic State and Al Qaeda affiliates continue to operate “notwithstanding key leadership losses in some cases and sustained pressure from security forces.”

The status of Al Qaeda leader Ayman Al Zawahiri “is unknown,” and if he is alive several unnamed member states “assess that he is ailing, leading to an acute leadership challenge for Al Qaeda,” the report said.

THE%20SWIMMERS
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3ESally%20El-Hosaini%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3ENathalie%20Issa%2C%20Manal%20Issa%2C%20Ahmed%20Malek%20and%20Ali%20Suliman%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E4%2F5%3C%2Fp%3E%0A
Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

SUZUME
%3Cp%3EDirector%3A%20Makoto%20Shinkai%3C%2Fp%3E%0A%3Cp%3EStars%3A%20Nanoka%20Hara%2C%20Hokuto%20Matsumura%2C%20Eri%20Fukatsu%3C%2Fp%3E%0A%3Cp%3ERating%3A%204%2F5%3C%2Fp%3E%0A
The Programme

Saturday, October 26: ‘The Time That Remains’ (2009) by Elia Suleiman
Saturday, November 2: ‘Beginners’ (2010) by Mike Mills
Saturday, November 16: ‘Finding Vivian Maier’ (2013) by John Maloof and Charlie Siskel
Tuesday, November 26: ‘All the President’s Men’ (1976) by Alan J Pakula
Saturday, December 7: ‘Timbuktu’ (2014) by Abderrahmane Sissako
Saturday, December 21: ‘Rams’ (2015) by Grimur Hakonarson

The five pillars of Islam
MATCH INFO

Mainz 0

RB Leipzig 5 (Werner 11', 48', 75', Poulsen 23', Sabitzer 36')

Man of the Match: Timo Werner (RB Leipzig)

DUBAI SEVENS 2018 DRAW

Gulf Men’s League
Pool A – Dubai Exiles, Dubai Hurricanes, Bahrain, Dubai Sports City Eagles
Pool B – Jebel Ali Dragons, Abu Dhabi Saracens, Abu Dhabi Harlequins, Al Ain Amblers

Gulf Men’s Open
Pool A – Bahrain Firbolgs, Arabian Knights, Yalla Rugby, Muscat
Pool B – Amman Citadel, APB Dubai Sharks, Jebel Ali Dragons 2, Saudi Rugby
Pool C – Abu Dhabi Harlequins 2, Roberts Construction, Dubai Exiles 2
Pool D – Dubai Tigers, UAE Shaheen, Sharjah Wanderers, Amman Citadel 2

Gulf U19 Boys
Pool A – Deira International School, Dubai Hurricanes, British School Al Khubairat, Jumeirah English Speaking School B
Pool B – Dubai English Speaking College 2, Jumeirah College, Dubai College A, Abu Dhabi Harlequins 2
Pool C – Bahrain Colts, Al Yasmina School, DESC, DC B
Pool D – Al Ain Amblers, Repton Royals, Dubai Exiles, Gems World Academy Dubai
Pool E – JESS A, Abu Dhabi Sharks, Abu Dhabi Harlequins 1, EC

Gulf Women
Pool A – Kuwait Scorpions, Black Ruggers, Dubai Sports City Eagles, Dubai Hurricanes 2
Pool B – Emirates Firebirds, Sharjah Wanderers, RAK Rides, Beirut Aconites
Pool C – Dubai Hurricanes, Emirates Firebirds 2, Abu Dhabi Saracens, Transforma Panthers
Pool D – AUC Wolves, Dubai Hawks, Abu Dhabi Harlequins, Al Ain Amblers

Gulf U19 Girls
Pool A – Dubai Exiles, BSAK, DESC, Al Maha
Pool B – Arabian Knights, Dubai Hurricanes, Al Ain Amblers, Abu Dhabi Harlequins

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

The specs

Engine: 1.4-litre 4-cylinder turbo

Power: 180hp at 5,500rpm

Torque: 250Nm at 3,00rpm

Transmission: 5-speed sequential auto

Price: From Dh139,995

On sale: now

Defending champions

World Series: South Africa
Women’s World Series: Australia
Gulf Men’s League: Dubai Exiles
Gulf Men’s Social: Mediclinic Barrelhouse Warriors
Gulf Vets: Jebel Ali Dragons Veterans
Gulf Women: Dubai Sports City Eagles
Gulf Under 19: British School Al Khubairat
Gulf Under 19 Girls: Dubai Exiles
UAE National Schools: Al Safa School
International Invitational: Speranza 22
International Vets: Joining Jack

UAE Team Emirates

Valerio Conti (ITA)
Alessandro Covi (ITA)
Joe Dombrowski (USA)
Davide Formolo (ITA)
Fernando Gaviria (COL)
Sebastian Molano (COL)
Maximiliano Richeze (ARG)
Diego Ulissi (ITAS)

Key 2013/14 UAE Motorsport dates

October 4: Round One of Rotax Max Challenge, Al Ain (karting)

October 1: 1 Round One of the inaugural UAE Desert Championship (rally)

November 1-3: Abu Dhabi Grand Prix (Formula One)

November 28-30: Dubai International Rally

January 9-11: 24Hrs of Dubai (Touring Cars / Endurance)

March 21: Round 11 of Rotax Max Challenge, Muscat, Oman (karting)

April 4-10: Abu Dhabi Desert Challenge (Endurance)

RESULTS

2pm: Maiden Dh 60,000 (Dirt) 1,400m. Winner: Masaali, Pat Dobbs (jockey), Doug Watson (trainer).

2.30pm: Handicap Dh 76,000 (D) 1,400m. Winner: Almoreb, Dane O’Neill, Ali Rashid Al Raihe.

3pm: Handicap Dh 64,000 (D) 1,200m. Winner: Imprison, Fabrice Veron, Rashed Bouresly.

3.30pm: Shadwell Farm Conditions Dh 100,000 (D) 1,000m. Winner: Raahy, Adrie de Vries, Jaber Ramadhan.

4pm: Maiden Dh 60,000 (D) 1,000m. Winner: Cross The Ocean, Richard Mullen, Satish Seemar.

4.30pm: Handicap 64,000 (D) 1,950m. Winner: Sa’Ada, Fernando Jara, Ahmad bin Harmash.

RESULTS

Bantamweight: Jalal Al Daaja (JOR) beat Hamza Bougamza (MAR)

Catchweight 67kg: Mohamed El Mesbahi (MAR) beat Fouad Mesdari (ALG)

Lightweight: Abdullah Mohammed Ali (UAE) beat Abdelhak Amhidra (MAR)

Catchweight 73kg: Mosatafa Ibrahim Radi (PAL) beat Yazid Chouchane (ALG)

Middleweight: Yousri Belgaroui (TUN) beat Badreddine Diani (MAR)

Catchweight 78KG: Rashed Dawood (UAE) beat Adnan Bushashy (ALG)

Middleweight: Sallah-Eddine Dekhissi (MAR) beat Abdel Enam (EGY)

Catchweight 65kg: Yanis Ghemmouri (ALG) beat Rachid Hazoume (MAR)

Lightweight: Mohammed Yahya (UAE) beat Azouz Anwar (EGY)

Catchweight 79kg: Souhil Tahiri (ALG) beat Omar Hussein (PAL)

Middleweight: Tarek Suleiman (SYR) beat Laid Zerhouni (ALG)

Updated: July 24, 2021, 7:14 AM