Who is Afghanistan's President Ashraf Ghani?

Follow our latest updates from Afghanistan here.

Ashraf Ghani's future as president is in the balance after the Taliban seized the capital on August 15, forcing him to leave Afghanistan.

Mr Ghani left Kabul for neighbouring Tajikistan and arrived in the UAE with his family three days later.

"The UAE has welcomed President Ashraf Ghani and his family into the country on humanitarian grounds," a statement by the Ministry of Foreign Affairs and International Co-operation said.

The Taliban takeover came only 18 months after Mr Ghani was sworn in for a second five-year term as president.

Who is Mr Ghani?

Born in 1949 into an affluent Afghan family, Mohammad Ashraf Ghani spent his childhood in the province of Logar and completed high school in Kabul.

As the son of a politician, Mr Ghani was immersed in political life from early on.

He went to Lebanon to study at the American University of Beirut, where he met his wife, Rula, and graduated in 1973.

A year later, he went back to Afghanistan where he taught Afghan studies and anthropology at Kabul University.

Mr Ghani then won a scholarship to New York's Columbia University for his postgraduate studies in 1977.

He was stranded in the US after pro-Soviet forces came to power in Afghanistan, imprisoning many of Mr Ghani's family members.

Mr Ghani completed his PhD at Columbia University and was invited to teach at the University of California, Berkeley and Johns Hopkins, specialising in Afghan politics.

He also became a commentator on Pashto and English media outlets, such as the BBC.

In 1991, he joined the World Bank as lead anthropologist. During 11 years at the bank, his work took him to China, India and Russia to manage large-scale development projects.

He returned to Afghanistan after the Taliban's defeat in 2001 and first served as special adviser to the UN special envoy to Afghanistan, Lakhdar Brahimi, working on a road map for a transitional government.

He also served as chief adviser to interim president Hamid Karzai before taking on the role of finance minister during the transitional period.

During his short time in the post, Mr Ghani issued a new currency, digitised the treasury department's operations, reformed the tariff system, fought corruption and made other significant contributions which ultimately benefited the Afghan public.

He took a tough stance against corruption within military ranks and "ghost soldiers" by refusing to pay the army until a credible roster of soldiers was provided.

He was named Best Finance Minister of Asia in 2003 by Emerging Markets magazine and was given Afghanistan's highest civilian award, the Sayed Jamal-ud-Din medal.

In 2004, he presented a seven-year investment plan at an international conference in Berlin which garnered the $8.2 billion needed for the first three years of the government programme.

Mr Ghani also worked with the Ministry of Communication on telecom licensing which gave rise to the number of mobile phones being used in the country from only 100 in 2002 to more than 1 million by the end of 2003.

After Mr Karzai's election in 2004, Mr Ghani declined to join the Cabinet and instead worked as Chancellor of Kabul University.

He went on to found the Institute for State Effectiveness which focused on enabling states to build more efficient systems of government. He co-authored a book called Fixing Failed States: A Framework for Rebuilding a Fractured World.

Mr Ghani lost in the 2009 presidential elections and went on to serve as chairman of the Transition Co-ordination Commission for the transfer of power from Nato troops to Afghan Security Forces.

He won the 2014 presidential election after defeating Abdullah Abdullah in a run-off and took office on September 29 that year.

Tales of Yusuf Tadros

Adel Esmat (translated by Mandy McClure)

Hoopoe

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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