At Afghanistan's Ghazni military base, Taliban sift through spoils of war


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Taliban fighter Fazal Rahman Malang sat cross-legged outside Ghazni city’s main military base, his small checkpoint decorated with plastic flowers, his gun resting on a metal bed frame next to him.

Just a few months ago, the base was run by the Afghan army, but when the Taliban advanced, its soldiers either fled or surrendered, leaving behind billions of dollars' worth of military equipment – now in the hands of the militants.

Today it is just Malang, 25, and a small squad of Taliban who keep watch over the sprawling military zone. In the early 2000s, it was home to a US-Polish reconstruction team that worked on supporting rebuilding efforts throughout the impoverished rural province.

The base is located strategically, just south of the capital on the Kabul-Kandahar motorway.

Fazal Rahman Malang, 25, sits outside the military base in Ghazni city. It was previously a US base but was handed over to the Afghan army. Now it belongs to the Taliban. Photo: Stefanie Glinski for The National
Fazal Rahman Malang, 25, sits outside the military base in Ghazni city. It was previously a US base but was handed over to the Afghan army. Now it belongs to the Taliban. Photo: Stefanie Glinski for The National

But the foreigners have left and most aid funds have dried up. Afghanistan’s future is for now with the Taliban and major reconstruction efforts are needed throughout the country.

“Around two years ago, the base was handed to the Afghan [forces], but now it is ours,” Malang says, smiling proudly.

Surrounded by stacked-up hesco blocks – bulletproof wire mesh containers filled with dirt – the remains of the US presence are everywhere.

Inside the base, about a dozen MRAPs – Mine-Resistant Ambush Protected Vehicles – sit in a gravel car park. They are in great condition, the Taliban say, their price estimated between $500,000-$1 million each.

The vehicles look like they have been left in a rush; their insides are still fully stocked. The odd phone charger, a pack of chewing gum, some bread – now stale – have been left behind.

Nearby, there are dozens of Humvees – the high-mobility military vehicles often used during patrols. Some are burnt out or otherwise damaged. Others are seemingly new. They usually sell at almost $250,000 with Ghazni residents saying they believed the Taliban would at least sell some of the equipment to neighbouring Pakistan.

In a far corner of the base, a cluster of containers sits in the sand, the insides filled with ammunition, hand grenades and even a rocket launcher. Hundreds of military uniforms and helmets are stuffed into another container, leftovers from the Afghan forces who escaped.

Tayyed Ahmad, 30, keeps count here, adding the stocks to a handwritten list.

How much it is, he does not know exactly. “A lot,” he said.

The fighters seem euphoric and proud as they sort through countless bullets, some hanging the chains around their necks, and posing for photos.

Nearby, a different container, once a refrigerator, is filled with thousands of small packages of Ranch dressing – leftovers from the Americans that even the Afghans who manned the base for about two years did not touch.

Most of the base lies deserted, the soldiers’ sleeping quarters empty and desolate, their offices raided, the furniture scattered, the windows broken. Air conditioning fans hang from the ceiling, broken lockers litter the floor, some of them personalised. “University of Kentucky” reads a sticker glued to a bent locker door.

A Taliban fighter at the base in Ghazni city shows off old US equipment. Photo: Stefanie Glinski for The National
A Taliban fighter at the base in Ghazni city shows off old US equipment. Photo: Stefanie Glinski for The National

The Taliban drive down the former airfield proudly, guns propped up as they sit on pickup trucks, passing barracks, satellite dishes and a large military radar.

The US Provincial Reconstruction Team Ghazni opened in March 2004 to deliver “security and dramatically [accelerate] reconstruction, development and long-term stability”, potentially reaching 1.86 million people – including in neighbouring provinces – according to the website Global Security.

From here, soldiers would go into Ghazni’s rural districts, speaking to local communities and listening to their needs.

Little is seen of such achievements throughout the province. Most roads are full of craters, left by roadside IEDs that harried the very foreign forces that set up bases in Ghazni city. Poverty is widespread, with people outside the capital lacking access to clean water, health care or education.

When the US and coalition forces reduced their presence in Afghanistan over the years – packing up for an eventual full withdrawal – many Afghan forces initially took over enthusiastically, but were soon left disillusioned.

Many had not been paid in months, while the numbers of casualties – their colleagues – were routinely hidden by the Afghan government. Their commanders lived lavish lives, while many soldiers barely survived.

When the Taliban took over, many knew they did not want to risk their lives for an army that did not value theirs.

What remains at the Ghazni base are Afghan soldiers’ sleeping quarters, decked out with black, red and green Afghan flags, and slogans of victory.

One of the Taliban, Abdul Wali Usama, 18, said he was glad the Americans and the Afghan soldiers were gone.

“I fought hard in this war,” he said. “My brother died as a martyr. We all made sacrifices. Now I’m happy, because we won victoriously.”

UAE currency: the story behind the money in your pockets
Real estate tokenisation project

Dubai launched the pilot phase of its real estate tokenisation project last month.

The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.

Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.

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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

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  • In April 2021, Hayah Insurance unveiled a workplace savings plan to help UAE employees save for their retirement.
  • Lunate, an Abu Dhabi-based investment manager, has launched a fund that will allow UAE private companies to offer employees investment returns on end-of-service benefits.
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Rating: 3/5

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Updated: October 06, 2021, 12:11 PM