• An Afghan policeman keeps watch during a ceremony to hand over security control in the rugged mountains of the Panjshir valley. AFP
    An Afghan policeman keeps watch during a ceremony to hand over security control in the rugged mountains of the Panjshir valley. AFP
  • Donkeys are loaded with goods in the Panjshir valley. AFP
    Donkeys are loaded with goods in the Panjshir valley. AFP
  • A general view of the valley as seen from Ahmad Shah Massoud's grave. The warlord was nicknamed the Lion of Panjshir for his exploits in resisting Soviet forces. AP Photos
    A general view of the valley as seen from Ahmad Shah Massoud's grave. The warlord was nicknamed the Lion of Panjshir for his exploits in resisting Soviet forces. AP Photos
  • Panjshir is surrounded by mountains and is hard to reach. Reuters
    Panjshir is surrounded by mountains and is hard to reach. Reuters
  • Foreign tourists kayak along the Panjshir River, north of the Afghan capital, Kabul. They are unlikely to be in Afghanistan now. AP Photos
    Foreign tourists kayak along the Panjshir River, north of the Afghan capital, Kabul. They are unlikely to be in Afghanistan now. AP Photos
  • Abandoned Soviet artillery in Panjshir, left behind after the occupation from 1979 to 1989 and the subsequent fallout. Reuters
    Abandoned Soviet artillery in Panjshir, left behind after the occupation from 1979 to 1989 and the subsequent fallout. Reuters
  • Afghan insurgents search for pro-Soviet regime and party officials among bus passengers in the Panjshir valley, the scene of fierce fighting in January 1981. AP Photo
    Afghan insurgents search for pro-Soviet regime and party officials among bus passengers in the Panjshir valley, the scene of fierce fighting in January 1981. AP Photo
  • This 1981 picture by an Iranian freelance photographer shows a Russian T-62 Commando tank destroyed in Panjshir valley. Afghan Mujahideen rebels said it was hit by a mine. AP Photo
    This 1981 picture by an Iranian freelance photographer shows a Russian T-62 Commando tank destroyed in Panjshir valley. Afghan Mujahideen rebels said it was hit by a mine. AP Photo

Panjshir: The last bastion of anti-Taliban resistance in Afghanistan


Sulaiman Hakemy
  • English
  • Arabic

Follow the latest updates on Afghanistan here

There is one road in and out of the Panjshir Valley, one of the smallest of Afghanistan’s 34 provinces, 65 kilometres north-east of the capital, Kabul.

At the entry checkpoint, the road narrows to about six metres wide – enough for two small cars to pass one another slowly, but anything larger than a pickup truck must move in single file.

The stony mountains on either side soar more than 600 metres into the air at a steep incline. It takes a keen eye to spot the snipers positioned between jagged peaks, but there is plenty of time to look for them; every vehicle is stopped and searched by the men who guard the checkpoint. Every rifle scope is trained on the people who wish to enter.

This is the last bastion of resistance to Taliban rule in Afghanistan.

The Taliban militants have taken nearly every scrap of land in the country over the past fortnight.

But Panjshir, meaning “five lions” in Persian, is a natural fortress.

Despite its proximity to Kabul, no government – foreign or Afghan – has ever taken and held it by force. Panjshiri leaders have always made it clear, for better or worse, that the valley is part of Afghanistan on its own terms.

Today, as far as they are concerned, it is all that is left of Afghanistan.

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The Taliban have not attempted to take it, and a source familiar with the Panjshiri leadership’s plans said locals are not worried about any possible incursion.

“All they [the Taliban] can do is watch,” they said.

The Lion of Panjshir

There is no greater symbol of the ferocity and independent spirit that Panjshir’s leaders have sought to project than Ahmad Shah Massoud, an anti-Soviet then anti-Taliban resistance commander known as the “Lion of Panjshir”.

He was assassinated two days before 9/11 by Tunisian agents of Al Qaeda, who posed as reporters from the Qatari news channel Al Jazeera and killed him using a bomb hidden in their camera.

Ahmad Shah Massoud remains a controversial figure in Afghanistan. During the country’s civil war in the 1990s, his men are suspected of committing atrocities.

But a mythology has grown up around his exploits. His portrait is ubiquitous in Kabul and many other parts of the country, and he bears the posthumous title of “national hero”.

Workers put up a poster of Ahmad Shah Massoud at Kabul International Airport in 2002. AFP
Workers put up a poster of Ahmad Shah Massoud at Kabul International Airport in 2002. AFP

Ahmad Shah Massoud’s mantle has been taken up by his son, 32-year-old Ahmad Massoud, who read war studies at King's College London and received military training from the British Army at Sandhurst.

Footage circulating on social media showed him arriving in the valley shortly after the fall of Kabul, promising to command an anti-Taliban resistance and uphold what is left of the Afghan constitution.

He is thought to have been joined by Amrullah Saleh, who was vice president under Ashraf Ghani – who fled the country on Sunday night.

On Tuesday, Mr Saleh used social media to invoke the Afghan constitution in order to declare himself President.

“In the absence, escape, resignation or death of the President, the First Vice President becomes the caretaker President,” he wrote. “I am currently inside my country and am the legitimate caretaker President.”

Mr Saleh may be in the country, but the circumstances nonetheless render him a president-in-exile.

On maps of territorial control in Afghanistan, Panjshir appears as a lonely island, surrounded on all sides by the new order.

The Taliban has consolidated its hold on the national government, taking over all of the country’s federal institutions and initiating talks with Afghanistan’s neighbours, most of whom have already indicated they will establish formal relations with the Taliban government.

This means the Panjshiris, who in past civil wars have relied on foreign support – mainly from Iran, India and the West – are more isolated than ever.

Ahmad Massoud (C) visits the tomb of his late father in Panjshir province. AFP
Ahmad Massoud (C) visits the tomb of his late father in Panjshir province. AFP

An ex-senior Afghan government official, now based overseas, said that while the Panjshiris can continue to hold the valley indefinitely, it was less clear how long they will be able to sustain a political stalemate.

Any Taliban effort to overcome them is likely to result in a demoralising slaughter for the Taliban, but it is not in the Panjshiri leaders’ nature to sit out on the national conversation forever.

The Taliban, the former official said, will eventually try to entice them to join the government, and pressure from Afghanistan’s neighbours to see a true “unity government” may eventually force them to concede.

In the meantime, the Panjshiris are discussing among themselves a detailed list of demands with which they might enter any negotiation with the Taliban, should they decide to do so, the source familiar with their thinking tells me. They have also sought to balance the terms of any future engagement by accumulating as much hard power as they can.

“When Kabul fell, the Panjshiris took attack helicopters and armoured vehicles from the provinces into the valley,” the source said. They have been joined there by several Afghan Special Forces commanders who refuse to surrender to the Taliban, they said.

The Panjshiris have also sought to brand their province as a kind of sanctuary, reportedly taking refugees from elsewhere in the country, provided they can get past Taliban lines and on to the valley road.

The province’s commanders are also thought to be preparing its young men for any future battles, raising a new generation of “lions”.

‘Do not romanticise Panjshir’

One Afghan student abroad whose family remains in Panjshir warned against romanticising the valley, and fears that by doing so the media may provoke the Taliban into attempting to take it by force.

That is unlikely, but there are other reasons to avoid painting too idealistic a picture of this besieged resistance force.

As much as they have earned their near-mythical status in Afghanistan’s military history, the reality is that the position of Panshir’s commanders has never been more precarious.

Their willingness to explore a diplomatic end to their situation suggests that they know this, too, even if they feel they can set the terms.

While they have yet to publish any official statement, a source familiar with their conversations said they have given him one message to pass on to the Taliban: “Form an inclusive government. In the meantime, do not try to enter the valley.”

First Person
Richard Flanagan
Chatto & Windus 

Scorecard:

England 458 & 119/1 (51.0 ov)

South Africa 361

England lead by 216 runs with 9 wickets remaining

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: 2.0-litre 4-cylturbo

Transmission: seven-speed DSG automatic

Power: 242bhp

Torque: 370Nm

Price: Dh136,814

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

The specs: Aston Martin DB11 V8 vs Ferrari GTC4Lusso T

Price, base: Dh840,000; Dh120,000

Engine: 4.0L V8 twin-turbo; 3.9L V8 turbo

Transmission: Eight-speed automatic; seven-speed automatic

Power: 509hp @ 6,000rpm; 601hp @ 7,500rpm

Torque: 695Nm @ 2,000rpm; 760Nm @ 3,000rpm

Fuel economy, combined: 9.9L / 100km; 11.6L / 100km

The specs

Engine: 3.8-litre twin-turbo flat-six

Power: 650hp at 6,750rpm

Torque: 800Nm from 2,500-4,000rpm

Transmission: 8-speed dual-clutch auto

Fuel consumption: 11.12L/100km

Price: From Dh796,600

On sale: now

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SPEC SHEET

Display: 6.8" edge quad-HD  dynamic Amoled 2X, Infinity-O, 3088 x 1440, 500ppi, HDR10 , 120Hz

Processor: 4nm Snapdragon 8 Gen 1/Exynos 2200, 8-core

Memory: 8/12GB RAM

Storage: 128/256/512GB/1TB

Platform: Android 12

Main camera: quad 12MP ultra-wide f/2.2, 108MP wide f/1.8, 10MP telephoto f/4.9, 10MP telephoto 2.4; Space Zoom up to 100x, auto HDR, expert RAW

Video: 8K@24fps, 4K@60fps, full-HD@60fps, HD@30fps, super slo-mo@960fps

Front camera: 40MP f/2.2

Battery: 5000mAh, fast wireless charging 2.0 Wireless PowerShare

Connectivity: 5G, Wi-Fi, Bluetooth 5.2, NFC

I/O: USB-C

SIM: single nano, or nano and SIM, nano and nano, eSIM/nano and nano

Colours: burgundy, green, phantom black, phantom white, graphite, sky blue, red

Price: Dh4,699 for 128GB, Dh5,099 for 256GB, Dh5,499 for 512GB; 1TB unavailable in the UAE

Blackpink World Tour [Born Pink] In Cinemas

Starring: Rose, Jisoo, Jennie, Lisa

Directors: Min Geun, Oh Yoon-Dong

Rating: 3/5

SERIE A FIXTURES

Saturday (UAE kick-off times)

Atalanta v Juventus (6pm)

AC Milan v Napoli (9pm)

Torino v Inter Milan (11.45pm)

Sunday

Bologna v Parma (3.30pm)

Sassuolo v Lazio (6pm)

Roma v Brescia (6pm)

Verona v Fiorentina (6pm)

Sampdoria v Udinese (9pm)

Lecce v Cagliari (11.45pm)

Monday

SPAL v Genoa (11.45pm)

The specs: Rolls-Royce Cullinan

Price, base: Dh1 million (estimate)

Engine: 6.75-litre twin-turbo V12

Transmission: Eight-speed automatic

Power: 563hp @ 5,000rpm

Torque: 850Nm @ 1,600rpm

Fuel economy, combined: 15L / 100km

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
Updated: August 18, 2021, 3:38 PM