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Resistance fighters who flocked to Afghanistan’s Panjshir Valley say they are preparing for the worst as the Taliban surround the province.
Militias and other fighters opposed to the insurgents have sought refuge in the region, the only territory not under Taliban control.
Among their commanders are Ahmad Massoud and Amrullah Saleh, who was vice president in the previous administration.
Both men are from Panjshir; the former is a son of Ahmad Shah Massoud, who battled the Soviets in the 1980s and became a leading opponent of the Taliban.
The Taliban have reportedly sent hundreds of fighters to surround the valley, 65 kilometres north-east of Kabul.
As of Monday morning, however, none appeared to be approaching, said Mahdi Housaini, a close aide to Mr Massoud.
Entry to the valley is by a narrow road; it is the only major route in and out of the province.
Mr Housaini lives in Bazarak, Panjshir’s capital district. He told The National that people in the province “have read and heard the reports” of Taliban fighters surrounding the valley.
“They worry, to an extent, but that is human. They are worried about their kids and the Taliban coming to burn their homes,” he said.
“But they are determined to turn this beautiful valley into a mass grave” for the insurgents.
Mr Housaini manages an orphanage in the area. On Sunday, he escorted the children to relative safety in Kabul, passing through several Taliban checkpoints en route.
“They do not suspect a van full of children as being a potential threat, but otherwise they search all vehicles and sometimes interrogate passengers,” he said.
On Monday, Ahmad Massoud told Reuters that “negotiations are the only way forward”.
In an interview with The National last week, he confirmed his team was in contact with the Taliban and sought a deal that would “allow the people of Afghanistan to be a part of the government and have an inclusive government”.
But he also said his forces were preparing to fight.
“As soon as war breaks out in the Panjshir Valley, then there is no going back,” he said.
Three districts in Baghlan province, which shares a border with Panshir, were seized briefly by local resistance forces on Sunday.
But they were recaptured by the Taliban, a spokesman for the group said on Monday.
Ahmad Massoud said the resistance forces were not under direct Panjshiri command.
The group claimed to have captured the Talib governor of Baghlan and killed both the deputy governor and the deputy head of the area’s special forces.
Ali Maisam Nazary is the head of foreign relations for the National Resistance Front of Afghanistan, the faction Massoud commands.
He said the Taliban had attempted an incursion into Panjshir the previous night but were forced to retreat.
Taliban representatives confirmed on social media that their fighters had been sent to the area, “to control it”. But they have not confirmed Mr Nazary’s account of battles in Panjshir itself.
Mr Nazary, who is based in the US, on Monday released more details of the Panjshiri leader’s proposed conditions for a deal.
He said they include “decentralisation of power and resources, multiculturalism, democracy, moderate Islam and equal rights and freedom for all citizens”.
The Taliban have not responded publicly to those conditions, some of which are antithetical to their cause.
Ahmad Wali Massoud is a brother of Ahmad Shah Massoud, an uncle of Ahmad Massoud and a political figure in the Panjshiri resistance movement.
He told The National: “What [Ahmad Massoud] has asked is the same thing every Afghan has asked. We are not going to go backwards.”
He said his nephew has not sought a political office for himself as part of the deal. Rather, “he is asking to stick to the principle that Afghanistan be part of today’s world, which includes the idea of ‘democracy’”.
If in Kabul there is not an inclusive government, then the resistance will pop up everywhere
Ahmad Wali Massoud
There are, however, political differences within the resistance forces. Last week, Mr Saleh declared himself President of Afghanistan, but Ashraf Ghani, who has fled the country, has yet to rescind the title. Mr Massoud has yet to recognise Mr Saleh’s assertion.
“I really don’t understand his claim,” Mr Massoud said. “If anything, it’s about a dispute between him and his president [Ashraf Ghani], but there is no Ashraf Ghani and no interest in that government any more.”
Mr Massoud said the forces converging to form a resistance movement are diverse.
Anti-Taliban political and military figures, such as Abdul Rashid Dostum and Atta Mohammed Noor, both thought to be in Uzbekistan, continue to command loyal forces “in different parts of the country,” he said.
“If, in Kabul, there is not an inclusive government, then the resistance will pop up everywhere.”
Yet many Afghans, particularly young people, remain wary of such figures and others in the resistance movement. They note that several of them have been accused of human rights breaches in the past.
But Mr Massoud said whatever they had done more than 20 years ago had occurred “in a time of war”.
“In the past 20 years, several of them have been in government, where they showed they do respect the principles of human rights,” he said.
In 2016, during his tenure as Afghanistan’s vice president, Mr Dostum was investigated over the kidnapping and beating of a provincial governor.
Mr Massoud emphasised that the resistance stretches far beyond the fighters holed up in Panjshir Valley and the anti-Taliban militias rising up elsewhere.
He said it also includes many people who will face the most extreme oppression under Taliban rule and who had never experienced it before.
“Young people, who make up 70 per cent of the population, are part of the resistance. Women who have different values to the Taliban are part of the resistance. Civil society is part of the resistance.”
“The geography of the resistance has expanded” beyond those who carry weapons, he said. “It’s not about power. It’s about the plight of a nation.”
Other acts on the Jazz Garden bill
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
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
Fixtures
50-over match
UAE v Lancashire, starts at 10am
Champion County match
MCC v Surrey, four-day match, starting on Sunday, March 24, play starts at 10am
Both matches are at ICC Academy, Dubai Sports City. Admission is free.
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Countries offering golden visas
UK
Innovator Founder Visa is aimed at those who can demonstrate relevant experience in business and sufficient investment funds to set up and scale up a new business in the UK. It offers permanent residence after three years.
Germany
Investing or establishing a business in Germany offers you a residence permit, which eventually leads to citizenship. The investment must meet an economic need and you have to have lived in Germany for five years to become a citizen.
Italy
The scheme is designed for foreign investors committed to making a significant contribution to the economy. Requires a minimum investment of €250,000 which can rise to €2 million.
Switzerland
Residence Programme offers residence to applicants and their families through economic contributions. The applicant must agree to pay an annual lump sum in tax.
Canada
Start-Up Visa Programme allows foreign entrepreneurs the opportunity to create a business in Canada and apply for permanent residence.
Indoor cricket World Cup:
Insportz, Dubai, September 16-23
UAE fixtures:
Men
Saturday, September 16 – 1.45pm, v New Zealand
Sunday, September 17 – 10.30am, v Australia; 3.45pm, v South Africa
Monday, September 18 – 2pm, v England; 7.15pm, v India
Tuesday, September 19 – 12.15pm, v Singapore; 5.30pm, v Sri Lanka
Thursday, September 21 – 2pm v Malaysia
Friday, September 22 – 3.30pm, semi-final
Saturday, September 23 – 3pm, grand final
Women
Saturday, September 16 – 5.15pm, v Australia
Sunday, September 17 – 2pm, v South Africa; 7.15pm, v New Zealand
Monday, September 18 – 5.30pm, v England
Tuesday, September 19 – 10.30am, v New Zealand; 3.45pm, v South Africa
Thursday, September 21 – 12.15pm, v Australia
Friday, September 22 – 1.30pm, semi-final
Saturday, September 23 – 1pm, grand final
Our legal advisor
Ahmad El Sayed is Senior Associate at Charles Russell Speechlys, a law firm headquartered in London with offices in the UK, Europe, the Middle East and Hong Kong.
Experience: Commercial litigator who has assisted clients with overseas judgments before UAE courts. His specialties are cases related to banking, real estate, shareholder disputes, company liquidations and criminal matters as well as employment related litigation.
Education: Sagesse University, Beirut, Lebanon, in 2005.
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2 A little chocolate is a good thing. “It’s emergency energy,” says Craig Paul Smith, La Perle’s head coach and former Cirque du Soleil performer, gesturing to an almost-empty open box of mini chocolate bars on his desk backstage.
3 Take chances, says Young, who has worked all over the world, including most recently at Dragone’s show in China. “Every time we go out of our comfort zone, we learn a lot about ourselves,” she says.
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Best Academy: Ajax and Benfica
Best Agent: Jorge Mendes
Best Club : Liverpool
Best Coach: Jurgen Klopp (Liverpool)
Best Goalkeeper: Alisson Becker
Best Men’s Player: Cristiano Ronaldo
Best Partnership of the Year Award by SportBusiness: Manchester City and SAP
Best Referee: Stephanie Frappart
Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)
Best Sporting Director: Andrea Berta (Atletico Madrid)
Best Women's Player: Lucy Bronze
Best Young Arab Player: Achraf Hakimi
Kooora – Best Arab Club: Al Hilal (Saudi Arabia)
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Player Career Award: Miralem Pjanic and Ryan Giggs
Mohammed bin Zayed Majlis
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WWE World Heavyweight Championship, Raw Tag Team Championship, United States Championship and the Cruiserweight Championship are all due to be defended
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