Despite a $25 million US bounty on his head, Al Qaeda leader Ayman Al Zawahiri apparently felt comfortable enough with the Taliban's takeover of Afghanistan to move into a home in Kabul where he would regularly appear out in the open, on his balcony.
But the US government had not given up its pursuit of one of the planners of the September 11, 2001 attacks and the heir to Osama bin Laden.
The US tracked Al Zawahiri for years before a drone strike at the weekend took out one of the world’s most wanted terrorists.
Al Zawahiri had been in hiding, rumoured to be in Pakistan’s tribal areas or in remote areas of Afghanistan, but the operation to locate and kill him was the result of “careful patient and persistent” work by the counter-terrorism and intelligence community, a senior administration official told reporters.
The search
Washington had been aware of a network that it determined was supporting Al Zawahiri but following the US withdrawal from Afghanistan, officials were watching for indications of Al Qaeda's presence in the country.
This year, officials determined that Al Zawahiri's family — his wife, his daughter and her children — had relocated to a safe house in Kabul and subsequently identified Al Zawahiri at the same location.
They were careful, the official said, exercising “long-standing terrorist tradecraft” to prevent anyone tracking them from finding the Qaeda leader.
The US intelligence agents then watched the house for several months, growing more confident that they had correctly identified Al Zawahiri. In early April, they briefed senior administration officials. National Security Adviser Jake Sullivan then briefed President Joe Biden.
“We were able to build a pattern of life through multiple independent sources of information to inform the operation,” the official said.
Once Al Zawahiri arrived at the Kabul safe house, officials were not aware of him leaving but they identified him on the balcony — where he was ultimately struck — on numerous occasions for “sustained periods of time”, the official said.
But the planners behind the operation studied the house and scrutinised its occupants in a bid to ensure they could carry out the precision strike on Al Zawahiri without damaging the structural integrity of the building and risking civilians or the lives of the terror leader’s family.
The order
Defence and intelligence officials finalised the plan in June and presented it to Mr Biden in the White House situation room on July 1, using a detailed model of the residence, as was done before the bin Laden raid.
Mr Biden “asked detailed questions about what we knew and how we knew it” and closely examined a model of the safe house the intelligence community had built and brought to the meeting.
He asked about lighting, weather, construction materials and other factors that could affect the success of the operation, the official said. The president also requested an analysis of the potential ramifications of a strike in Kabul.
A tight circle of senior inter-agency lawyers examined the intelligence reporting and confirmed that Al Zawahiri was a lawful target based on his continuing leadership of Al Qaeda.
On July 25, the president convened his key Cabinet members and advisers to receive a final briefing and discuss how killing Al Zawahiri would affect America's relationship with the Taliban, among other issues, the official said.
After soliciting views from others in the room, Mr Biden authorised “a precisely tailored air strike” on the condition that it minimises the risk of civilian casualties.
The meeting echoed the April 28, 2011, White House meeting where Barack Obama, US president at the time, decided to send US special operations troops into Pakistan to get bin Laden.
At that time Mr Biden was vice president and he expressed doubts. The risks of things going wrong were high, bin Laden had not been clearly identified and relations with Pakistan could suffer, he later recalled.
With Al Zawahiri, however, no US troops would enter the country; Zawahiri was clearly identified, and relations with the Taliban were virtually non-existent.
The strike
On Sunday morning, at 6.18am, a US drone armed with two precision-guided Hellfire missiles killed the leader of Al Qaeda on his balcony.
But the missiles appear to be modified versions of the Hellfire, whose high explosives could have destroyed the whole house.
Photographs of the building shows only a few windows on one floor blown out, and the rest intact.
Although the US hasn’t confirmed it yet, this points to the likely use of a non-explosive version of the Hellfire, the R9X, which deploys a series of knife-like blades from its fuselage and shreds its target but leaves nearby people and objects intact.
The so-called “flying ginsu” missile has been used half a dozen or more times by US forces to kill other militant group leaders without hurting bystanders.
The official did not provide details but expressed strong confidence that Zawahiri had been killed and no others were hurt.
“Zawahiri's family members were present in other parts of the safe house at the time of the strike and were purposely not targeted and were not harmed,” he said.
The official said the strike “deals a significant blow to Al Qaeda and will degrade the group's ability to operate”.
“As President Biden has consistently said, we will not allow Afghanistan to become a safe haven for terrorists who might bring harm to Americans,” the official said.
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COMPANY%20PROFILE
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The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
FULL%20FIGHT%20CARD
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MATCH INFO
Barcelona v Real Madrid, 11pm UAE
Match is on BeIN Sports
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
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
The Two Popes
Director: Fernando Meirelles
Stars: Anthony Hopkins, Jonathan Pryce
Four out of five stars
Difference between fractional ownership and timeshare
Although similar in its appearance, the concept of a fractional title deed is unlike that of a timeshare, which usually involves multiple investors buying “time” in a property whereby the owner has the right to occupation for a specified period of time in any year, as opposed to the actual real estate, said John Peacock, Head of Indirect Tax and Conveyancing, BSA Ahmad Bin Hezeem & Associates, a law firm.
MATCH INFO
Quarter-finals
Saturday (all times UAE)
England v Australia, 11.15am
New Zealand v Ireland, 2.15pm
Sunday
Wales v France, 11.15am
Japan v South Africa, 2.15pm
'Worse than a prison sentence'
Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.
“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.
“They were living in perpetual mystery as to how their futures would pan out, and what that would be.
“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.
“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.
“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”
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England's all-time record goalscorers:
Wayne Rooney 53
Bobby Charlton 49
Gary Lineker 48
Jimmy Greaves 44
Michael Owen 40
Tom Finney 30
Nat Lofthouse 30
Alan Shearer 30
Viv Woodward 29
Frank Lampard 29
MATCH INFO
Mainz 0
RB Leipzig 5 (Werner 11', 48', 75', Poulsen 23', Sabitzer 36')
Man of the Match: Timo Werner (RB Leipzig)
MATCH INFO
Inter Milan 1 (Martinez 18' pen)
Juventus 2 (Dybala 4', Higuain 80')
23-man shortlist for next six Hall of Fame inductees
Tony Adams, David Beckham, Dennis Bergkamp, Sol Campbell, Eric Cantona, Andrew Cole, Ashley Cole, Didier Drogba, Les Ferdinand, Rio Ferdinand, Robbie Fowler, Steven Gerrard, Roy Keane, Frank Lampard, Matt Le Tissier, Michael Owen, Peter Schmeichel, Paul Scholes, John Terry, Robin van Persie, Nemanja Vidic, Patrick Viera, Ian Wright.
RESULT
Bayern Munich 5 Eintrracht Frankfurt 2
Bayern: Goretzka (17'), Müller (41'), Lewandowski (46'), Davies (61'), Hinteregger (74' og)
Frankfurt: Hinteregger (52', 55')
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less