Pakistan PM picks former spy chief to head army

Pakistan Prime Minister Shahbaz Sharif has named a former head of the national intelligence service to be the next army chief.

Information Minister Maryam Aurangzeb announced Mr Sharif’s decision to appoint Lt Gen Syed Asim Munir to the post shortly after a cabinet meeting on Thursday.

Lt Gen Munir, currently serving as the army's quartermaster general, will replace Gen Qamar Javed Bajwa, who will retire next week after six years as head of the army.

Mr Sharif also decided to appoint Lt Gen Sahir Shamshad Mirza as the chairman of the Joint Chiefs of Staff Committee, the information minister said.

The appointments must be approved by the president, Arif Alvi.

The top military posts carry great significance in Pakistan, where the armed forces wield enormous political influence and have ruled the country for half of its 75-year history.

Former prime minister Imran Khan has accused the military of being part of what he alleges was a US-backed conspiracy to remove him from office in a no-confidence vote earlier this year.

On Wednesday, Gen Bajwa rejected Mr Khan’s claims as "fake and false" while saying the military would have no role in national politics in the future.

Defence Minister Khawaja Asif said the appointment of Gen Bajwa's successor was “based on merit, law and as per the constitution".

Lt Gen Munir is the most senior ranking general after Gen Bajwa and served as chief of Pakistan's two most influential intelligence agencies, the Inter-Services Intelligence (ISI) and the Military Intelligence.

He was removed as head of the ISI in 2019 at the request of Mr Khan, who took office the previous year. No reason was given for the decision.

Pakistani forces at 11th International Defence Exhibition and Seminar — in pictures

ONCE UPON A TIME IN GAZA

Starring: Nader Abd Alhay, Majd Eid, Ramzi Maqdisi

Directors: Tarzan and Arab Nasser

Rating: 4.5/5

Sam Smith

Where: du Arena, Abu Dhabi

When: Saturday November 24

Rating: 4/5

Museum of the Future in numbers

78 metres is the height of the museum
30,000 square metres is its total area
17,000 square metres is the length of the stainless steel facade
14 kilometres is the length of LED lights used on the facade
1,024 individual pieces make up the exterior
7 floors in all, with one for administrative offices
2,400 diagonally intersecting steel members frame the torus shape
100 species of trees and plants dot the gardens
Dh145 is the price of a ticket

In numbers: China in Dubai

The number of Chinese people living in Dubai: An estimated 200,000

Number of Chinese people in International City: Almost 50,000

Daily visitors to Dragon Mart in 2018/19: 120,000

Daily visitors to Dragon Mart in 2010: 20,000

Percentage increase in visitors in eight years: 500 per cent

The specs: 2018 Jeep Compass

Price, base: Dh100,000 (estimate)

Engine: 2.4L four-cylinder

Transmission: Nine-speed automatic

Power: 184bhp at 6,400rpm

Torque: 237Nm at 3,900rpm

Fuel economy, combined: 9.4L / 100km

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

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

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Saudi National Day

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Newcastle United 0 Tottenham Hotspur 2
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Results

6.30pm: Maiden Dh165,000 (Dirt) 1,400m. Winner: Rio Angie, Pat Dobbs (jockey), Doug Watson (trainer).

7.05pm: Handicap Dh170,000 (D) 1,600m. Winner: Trenchard, Pat Dobbs, Doug Watson.

7.40pm: Maiden Dh165,000 (D) 1,600m. Winner: Mulfit, Pat Dobbs, Doug Watson.

8.15pm: Handicap Dh210,000 (D) 1,200m. Winner: Waady, Dane O’Neill, Doug Watson.

8.50pm: Handicap Dh210,000 (D) 2,000m. Winner: Tried And True, Pat Dobbs, Doug Watson.

9.25pm:Handicap Dh185,000 (D) 1,400m. Winner: Midnight Sands, Pat Dobbs, Doug Watson.

The specs: McLaren 600LT

Price, base: Dh914,000

Engine: 3.8-litre twin-turbo V8

Transmission: Seven-speed automatic

Power: 600hp @ 7,500rpm

Torque: 620Nm @ 5,500rpm

Fuel economy 12.2.L / 100km

Four-day collections of TOH

Day Indian Rs (Dh)

Thursday 500.75 million (25.23m)

Friday 280.25m (14.12m)

Saturday 220.75m (11.21m)

Sunday 170.25m (8.58m)

Total 1.19bn (59.15m)

(Figures in millions, approximate)