• An Afghan National Army base is set up next to the Arghandeh police checkpoint near Kabul where soldiers defend the area from the Taliban. Stefanie Glinski for The National
    An Afghan National Army base is set up next to the Arghandeh police checkpoint near Kabul where soldiers defend the area from the Taliban. Stefanie Glinski for The National
  • Traffic heads towards Kabul along the road from neighbouring Wardak province. The road here is wider and in better condition than it is at Arghandeh and further away from the Afghan capital. Stefanie Glinski for The National
    Traffic heads towards Kabul along the road from neighbouring Wardak province. The road here is wider and in better condition than it is at Arghandeh and further away from the Afghan capital. Stefanie Glinski for The National
  • Soldier Nurullah Wafa, 21, stands guard as Afghan security forces try to keep Taliban militants away from Kabul. Stefanie Glinski for The National
    Soldier Nurullah Wafa, 21, stands guard as Afghan security forces try to keep Taliban militants away from Kabul. Stefanie Glinski for The National
  • Soldiers posted in Bektut village in Paghman district to make sure the Taliban does not enter. Stefanie Glinski for The National
    Soldiers posted in Bektut village in Paghman district to make sure the Taliban does not enter. Stefanie Glinski for The National
  • Soldiers in Bektut outside the small base they have set up in the village. Stefanie Glinski for The National
    Soldiers in Bektut outside the small base they have set up in the village. Stefanie Glinski for The National
  • Shekiba Kadir, 18, a high school student from Bektut, says she no longer feels safe after explosive devices were found planted along the road she takes to school. Stefanie Glinski for The National
    Shekiba Kadir, 18, a high school student from Bektut, says she no longer feels safe after explosive devices were found planted along the road she takes to school. Stefanie Glinski for The National
  • Shekiba Kadir, second from right, sits with her family in their garden in Bektut village. Stefanie Glinski for The National
    Shekiba Kadir, second from right, sits with her family in their garden in Bektut village. Stefanie Glinski for The National
  • Police officers check cars and arrivals coming into the Afghan capital at the Kabul-Jalalabad highway gate. Stefanie Glinski for The National
    Police officers check cars and arrivals coming into the Afghan capital at the Kabul-Jalalabad highway gate. Stefanie Glinski for The National

Afghan forces keep anxious watch for Taliban at Kabul's gates


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Between the Hesco blocks and makeshift barricades at a checkpoint near the village of Arghandeh, Afghan police and soldiers keep watch for Taliban activity.

About 100,000 vehicles pass through the roadblock every day, the police said. It is one of six gates controlling the major roads leading to the Afghan capital and often comes under attack.

Security forces and civilians alike say the Taliban have encircled Kabul and have already begun infiltrating the outer suburbs of the Afghan capital as the withdrawal of US forces approaches.

Most people agree that the withdrawal on September 11 could lead to Taliban political dominance, and with many of the old warlords still vying for power and the longevity of the current government uncertain, some fear that Afghanistan could collapse into chaos or even a civil war.

Police officers check cars and arrivals coming into the city at the Kabul-Jalalabad highway gate. Stefanie Glinski for The National
Police officers check cars and arrivals coming into the city at the Kabul-Jalalabad highway gate. Stefanie Glinski for The National

On the day The National visited, thick storm clouds had rolled over Arghandeh, in the Paghman district on Kabul's south-western edge, as security personnel checked dozens of cars for explosives and weapons at the checkpoint.

The road through the checkpoint becomes a dusty and uneven track shortly after passing the city’s boundaries, and leads out towards Wardak province and, eventually, to Kandahar – once the Taliban’s heartland.

Cars and trucks arrive from as far away as Spin Boldak on the border with Pakistan, where explosives and weapons are regularly smuggled into Afghanistan.

Kabul’s 6 million residents, who have witnessed a surge in violence in recent months, depend on the checkpoints for security.

The Arghandeh valley stretches far into the mountains that form a ring around Kabul.

The lower part of Arghandeh is still secure, but the upper part, in the hills, is “full of Taliban,” said Nurullah Wafa, 21, a soldier with the Afghan National Army (ANA), adding that he and his fellow soldiers were involved in frequent firefights.

Beside the checkpoint is a small base where the soldiers are stationed.

Its parking space was filled with Humvees, an ambulance and several dozen soldiers who either patrol the area or guard the outpost.

“The Taliban has snipers in this area too,” Mr Wafa said as he crouched while walking around the base’s highest point.

Further along the road towards Wardak’s capital Maidan Shah, some army posts sit deserted.

The Taliban forces operating in the area often set up their own checkpoints and plant bombs. Even further down the road, the militants have blown up several bridges.

The army and police stationed at the Kabul gates say the Taliban is at the doorstep.

But while the soldiers don’t feel safe, neither do civilians in Paghman district.

In Bektuk village, a picturesque cluster of green gardens and mud-walled houses, a group of teenage girls are on their way home from school in their black uniforms and white scarves,.

Shekiba Kadir, 18, said she was due to finish high school in a few weeks but no longer felt safe in the village.

“A few days ago, two IEDs were planted on the road I take to school,” she said, adding that they were later defused by the army, who were the apparent targets of the bombs.

“Since that day, I don’t feel safe anymore even going to school. It’s a short walk, maybe about 10 minutes, and now I keep checking the sides of the road and walk carefully.”

Shekiba's village is not controlled by the Taliban. A village elder who oversees 20 communities in Paghman, including Bektut, told The National that six of them had been fully taken over by the Taliban, while four others were controlled by them at night.

“Refer to me as Ajmal in your story,” he instructed, fearing that revealing his real name would put him in trouble as he regularly has to negotiate with the militants.

Bektut is being kept safe by a small checkpoint, manned by 12 soldiers who were previously part of the Afghan local police. Once a US-funded unit, the local police forces were dismantled last year and the majority of their members integrated into the army.

The soldiers in Bektut said the Taliban were pushing forward with greater force than in previous years. They recently dug a small trench next to their outpost to help them repel militant attacks.

A neighbouring post on a hilltop was attacked within the last two weeks, they said, leaving one soldier dead and three injured.

Not the US, nor the Taliban, the warlords or the current government will bring change and peace to Afghanistan
Javeed Ahmad, soldier

Even with Taliban attacks increasing, they still want the US to leave.

“In 20 years, they didn’t do anything good for us,” said Javeed Ahmad, 25, one of the soldiers.

“Not the US, nor the Taliban, the warlords or the current government will bring change and peace to Afghanistan. We need to start from scratch, with the new generation. That’s why I am here, doing my job.”

On the eastern side of Kabul, at the Kabul-Jalalabad highway entrance gate, police officers check vehicles and people entering mostly from the eastern Nangarhar and Laghman provinces, as well as from Pakistan through the Torkham border.

“I’m looking at people’s faces – whether their colour changes when they approach the checkpoint or if they behave suspiciously,” said police officer Esrar Abas, 25. “We search for explosives, military uniforms, pistols and other weapons, as well as for drugs and alcohol.”

How many explosives make it through checkpoints is a question neither he or his commanders wanted to answer.

According to the UN, at least 8,800 civilians were killed or injured in Afghanistan’s conflict last year alone.

A surge in unclaimed targeted attacks has killed government employees, activists and media workers, sending waves of fear into an already mourning nation.

No agreement between the Taliban and the Afghan government has been forged, and plans for a peace conference to be held by Turkey fell through when the Taliban leadership backed out.

The Council on Foreign Relations estimates the Taliban held 19 per cent of districts throughout Afghanistan in early 2021, with the government holding 33 per cent.

The rest, including Paghman district where the Arghandeh checkpoint is located, are contested.

“They essentially surround Kabul,” a security official contracted by the US said, asking to remain anonymous for fear of retribution. “The gates have been set up to monitor movement and control who comes in and out of the city, but they are poorly equipped. There are neither guard towers nor scanners or proper search areas. The army and police manning these posts have been attacked many times.”

US President Joe Biden's announcement of the troop withdrawal has raised fears about what will happen when they leave.

In Bektut, once a popular picnic spot and a good place for a weekend getaway from Kabul, Mr Wafa and the other young soldiers considered a brighter future for Afghanistan.

Standing near one of the trenches with his AK-47 in hand and the spring trees in the distance, he said: “If peace comes, we’ll transform this base into a beautiful garden.”

About Housecall

Date started: July 2020

Founders: Omar and Humaid Alzaabi

Based: Abu Dhabi

Sector: HealthTech

# of staff: 10

Funding to date: Self-funded

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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Key figures in the life of the fort

Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.

Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.

Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.

Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.

Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.

Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.

Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.

Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.

Sources: Jayanti Maitra, www.adach.ae

Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Tori Amos
Native Invader
Decca

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Thalassaemia is part of a family of genetic conditions affecting the blood known as haemoglobin disorders.

Haemoglobin is a substance in the red blood cells that carries oxygen and a lack of it triggers anemia, leaving patients very weak, short of breath and pale.

The most severe type of the condition is typically inherited when both parents are carriers. Those patients often require regular blood transfusions - about 450 of the UAE's 2,000 thalassaemia patients - though frequent transfusions can lead to too much iron in the body and heart and liver problems.

The condition mainly affects people of Mediterranean, South Asian, South-East Asian and Middle Eastern origin. Saudi Arabia recorded 45,892 cases of carriers between 2004 and 2014.

A World Health Organisation study estimated that globally there are at least 950,000 'new carrier couples' every year and annually there are 1.33 million at-risk pregnancies.

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Infiniti QX80 specs

Engine: twin-turbocharged 3.5-liter V6

Power: 450hp

Torque: 700Nm

Price: From Dh450,000, Autograph model from Dh510,000

Available: Now

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Saturday, April 20: 11am to 7pm - Abu Dhabi World Jiu-Jitsu Festival and Para jiu-jitsu.

Sunday, April 21: 11am to 6pm - Abu Dhabi World Youth (female) Jiu-Jitsu Championship.

Monday, April 22: 11am to 6pm - Abu Dhabi World Youth (male) Jiu-Jitsu Championship.

Tuesday, April 23: 11am-6pm Abu Dhabi World Masters Jiu-Jitsu Championship.

Wednesday, April 24: 11am-6pm Abu Dhabi World Professional Jiu-Jitsu Championship.

Thursday, April 25: 11am-5pm Abu Dhabi World Professional Jiu-Jitsu Championship.

Friday, April 26: 3pm to 6pm Finals of the Abu Dhabi World Professional Jiu-Jitsu Championship.

Saturday, April 27: 4pm and 8pm awards ceremony.

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

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Uefa Men's Player of the Year: Virgil van Dijk (Liverpool)

Uefa Women's Player of the Year: Lucy Bronze (Lyon)

Best players of the 2018/19 Uefa Champions League

Goalkeeper: Alisson (Liverpool)

Defender: Virgil van Dijk (Liverpool)

Midfielder: Frenkie de Jong (Ajax)

Forward: Lionel Messi (Barcelona)

Uefa President's Award: Eric Cantona

VEZEETA PROFILE

Date started: 2012

Founder: Amir Barsoum

Based: Dubai, UAE

Sector: HealthTech / MedTech

Size: 300 employees

Funding: $22.6 million (as of September 2018)

Investors: Technology Development Fund, Silicon Badia, Beco Capital, Vostok New Ventures, Endeavour Catalyst, Crescent Enterprises’ CE-Ventures, Saudi Technology Ventures and IFC

Jeff Buckley: From Hallelujah To The Last Goodbye
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Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.

Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

The specs

Engine: 1.5-litre turbo

Power: 181hp

Torque: 230Nm

Transmission: 6-speed automatic

Starting price: Dh79,000

On sale: Now