An image grab taken from a video reportedly showing a picture of Yazid Mubarak, also known as Abu Ubaida Yusuf Al Annabi, the new leader of Al Qaeda in North Africa. AFP
An image grab taken from a video reportedly showing a picture of Yazid Mubarak, also known as Abu Ubaida Yusuf Al Annabi, the new leader of Al Qaeda in North Africa. AFP
An image grab taken from a video reportedly showing a picture of Yazid Mubarak, also known as Abu Ubaida Yusuf Al Annabi, the new leader of Al Qaeda in North Africa. AFP
An image grab taken from a video reportedly showing a picture of Yazid Mubarak, also known as Abu Ubaida Yusuf Al Annabi, the new leader of Al Qaeda in North Africa. AFP

Al Qaeda North Africa names Algerian as new leader


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Al Qaeda's North African branch said it appointed a new leader after confirming the death of its former chief, who was killed in June by French forces.

According to the Washington-based SITE Intelligence Group, which monitors extremist sites, the appointment of Algerian Yazid Mubarak, also known as Abu Ubaida Yusuf Al Annabi, was announced in a video published on Saturday, waiting more than five months to publicly name Droukdel’s successor.

Al Qaeda in the Islamic Maghreb, known as AQIM, also showed the dead body of its former leader, Abdelmalek Droukdel, for the first time.

Droukdel was killed in Mali by French forces who had been hunting him in the sub-Sahara region for years.

AQIM also confirmed the death of Swiss missionary Beatrice Stockly, who was captured in January 2016 in Mali’s northern city of Timbuktu. The group attributed her death to a failed attempt by “French crusaders” to free her, and also held the Swiss government responsible for “delaying the issue and making futile efforts”, according to SITE.

Al Qaeda's North Africa branch has made millions of dollars from abducting foreigners for ransom over the years and has made large parts of West Africa too dangerous for aid groups to access.

Rita Katz, SITE director, said that Mubarak’s appointment as AQIM's new leader was not surprising given that he featured in the group's propaganda over the past few years, was involved in its core operations and is also the head of the media branch of AQIM.

Mubarak is a major ideologue in Al Qaeda’s global network, and has been on the American international terrorist blacklist since September 2015, according to the Counter Extremism Project.

In 2013, Mubarak famously demanded that Muslims retaliate against France's intervention in Mali, and after Osama bin Laden was killed in May 2011,Mubark pledged allegiance to Ayman al-Zawahiri on AQIM’s behalf.

Earlier this month, France's anti-extremist force in Mali announced that they had killed the military commander of an Al Qaeda-aligned group linked to attacks in the region.

The killing of Ba Ag Moussa was a positive step for the thousands-strong French Barkhane force that have been stationed in the Sahel region of Africa for over half a decade, in a grinding fight against numerous extremist militant groups who are often also fighting each other.

Ovo's tips to find extra heat
  • Open your curtains when it’s sunny 
  • Keep your oven open after cooking  
  • Have a cuddle with pets and loved ones to help stay cosy 
  • Eat ginger but avoid chilli as it makes you sweat 
  • Put on extra layers  
  • Do a few star jumps  
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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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Price, base / as tested Dh207,846 / Dh220,000

Engine 6.2L V8

Transmission Eight-speed automatic

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Torque 624Nm @ 4,100rpm

Fuel economy, combined 13.5L / 100km

match info

Maratha Arabians 138-2

C Lynn 91*, A Lyth 20, B Laughlin 1-15

Team Abu Dhabi 114-3

L Wright 40*, L Malinga 0-13, M McClenaghan 1-17

Maratha Arabians won by 24 runs